Perspective
Exit of Our Master-Key: A Tribute to Tijanni Yusuf

It is exactly one week since I lost a bosom friend of immeasurable value and affection. My relationship with the late Mallam Tijjani Yusuf has transcended friendship. It metamorphosed from mere friendship into brotherhood. Oga Tijjani as I used to call him (he also used to call me Oga PS) was a confidant and a true brother that fits the common adage of fraternity where you can easily introduce and refer to such an individual in whom you are pleased as “my brother of different Parenthood”.
I first met Oga Tijjani some three decades ago. I had reported to the Federal Ministry of Water Resources, Area I Garki as the Personal Assistant/Legal Counsel to the late Alhaji Abubakar Habu Hashidu the then Honourable Minister of Water Resources, later Honourable Minister of Agriculture, Water Resources and Rural Development, until 1993 when the Transition Council was formed and we vacated office.
Oga Tijjani was then the Personal Assistant to the Director-General Dr. Alex Kadiri.It was easy for me to settle down to work through the instrumentality of Oga Tijjani’s readiness to put me through using his humble nature and humane attitude of being a brother’s keeper at all times. He immediately taught me the rudiments of the job of a Personal Assistant, including the expectations therefrom the survival techniques and the intrigues therein.
I later on came to appreciate the essence of his tutelage after surviving on the throne, until my Principal vacated office as the Minister in 1993. As an Aide/Civil Servant, initially on Secondment from the Bauchi State Civil Service I walked the tightropes of working and operating as a Federal Civil Servant; mediating my relationship with all the top management staff of the Ministry as well as Heads of Parastatals of the Ministry and their operators which resulted in a cordial relationship that outlived our sojourn while it lasted. All thanks to Oga Tijjani’s tutorials and guidance.
I left Oga Tijjani in the Ministry after the end of my Principal’s tour in January, 1993 back to my State of Bauchi to resume my office as Senior State Counsel and subsequently transferred to the Presidency in May, 1993 as Assistant Chief Legal Officer/Legal Adviser in the office of the Secretary to the Government of the Federation (SGF).
I was privileged to serve in that exalted office as Legal Adviser to: Late Alhaji Aliyu Mohammed, Late Alhaji Mustapha Umara, Late Alhaji Aminu Saleh, Late Alhaji Gidado Idris and Chief Ufot Ekaette all former SGF and statesmen of repute. May the souls of those who departed among them rest in Aljannat Firdaus. It was fulfilling that I was able to deploy some of the lessons learnt from Oga Tijjani to serve these Principals and working amicably with colleagues alike. All the while we were holding on together with Oga Tijjani.
My new schedules after May, 1993 kept me close to the Villa as save the last two the earlier three SGFs had office in the Villa.
The daily shuttle we embarked upon made us quasi Villa staff, and obviously became abreast with the day to day happenings in the Villa. Again by share coincidence and providence Oga Tijjani was posted to the office of the First Lady in 1994 so we got reunited at work place thus rekindling our personal bond and unison which had since gone beyond common friendship but family ties.
My formal deployment and permanent relocation to the Villa in 2007 as State House Counsel was the icing on the cake for the consolidation of my bond with Oga Tijjani. It then became a brotherhood made in heaven, as we got connected twenty-four hours seven days a week and so were our two families.
My schedules as State House Counsel were purely legal though sometimes blended with tasks that are policy in nature and given by Mr President and or the Vice directly or through the Chief of Staff.
I was privileged to offer second legal opinion at all times in close consultation with the Honourable Attorney-General of the Federation (HAGF), who is the Chief Law Officer of the Federation. There were instances where I had my differences with the HAGF and sometimes Honourable Ministers whose Policy proposals and advice we scrutinized on instructions. Knowing that expressing so might not go down well with them and I needed to employ tact and respect in conveying my views to them before returning my submission to my principals, I found an interlocutor in Oga Tijjani.
Though not “a learned friend”, I would after explain my dilemma and apprehension and to Oga Tijjani he would in his characteristic manner make good suggestions on approaches that would ultimately helped to douse tensions. Very wise man, self –effacing but full of experience of life.
We have had our rituals of communal eating since I formally moved into the Villa. Initially we would congregate in Kabiru Jibir’s office in the mornings for tea immediately after each morning’s briefing with the Chief of Staff (COS). Kabiru was then a Special Assistant in the office of COS. Lunch was usually served in my office and we sometimes had Imam Abdulwaheed join us in the eating congregation.
There was always an early evening snack in the office of Late Lawal Abdulganiyu where we were joined by Mallam Lawal Daura (then with PC4) and Mr. Olojede of the office of COS. At such an informal setting we learnt so much from each other and you can bet the less talkative among us was Oga Tijjani. Speaking/Talking less but once spoken his contributions were sharp while his ideas deep, tested and enduring.
This congenial setting and tradition continued till his last days. Breakfast and Lunch sessions continued in my office until 2015 when lunch was moved centrally to the office of Mallam Abba Kyari (COS), our Boss, who made it semi-mandatory for all of us, including his Assistants to eat jointly as a family. The COS always chaired the eating sessions as the head of the table. Allah Sarki! Today who will sit next to me as you are gone?
My tour of tour as the Permanent Secretary, State House achieved the modest successes so far recorded with the much support, boost and encouragement I received from you my departed Brother.
Onshore or offshore my absence was never felt in the discharge of my functions. Without prejudice to the statutory role been played by my Directors and Colleagues alike, Oga Tijjani was always there as my “Deputy”. Because of our closeness it was easier for him to take urgent decisions and actions on my behalf that often required no ratification.
He knew me so deeply and appreciated my psyche that he acted in my absence and on my behalf that I could have no cause but concur, since I would have found nothing unsavoury in his action/decision.
My boss the COS would always not worry with my absence when it comes to executing an instruction so long as Oga Tijjani is on ground. So also the State Chief of Protocol, SSAP Domestic, SA Housekeeping, Director Maintenance, Commander Guards Brigade and all other Principal officers who relate with me in the course of discharging their functions. Reaching me whenever I shut down and no matter where I am and unreachable become easy if you can reach Oga Tijjani.
I make bold to say, that included members of my nuleus family, they too rely on his “fishing” traits to find me. That was how close we were. He had my spouse’s phone number as well as those of my other family members and he had unfettered access and so am I to his immediate family that look up to me as a father figure.
If there was one person that could change my decision outrightly and I could not say no to, that person was Oga Tijjani. There were instances that I would remain stubbornly opposed to a decision in and out of the office but he will reverse it, sometimes without informing me and I would do nothing but accept as he would always give me good reasons for doing so especially where or when we were unable to meet for an explanation before execution.
Allahu Akbar! Such is life. Today Oga Tijjani is no more and indeed I have lost a worthy companion that was honest, sincere and trustworthy undeniably reliable to me and my course. He stood by me in thick and thin and took so many bullets on my behalf some of which I never and would never ever have known. He counseled me and allowed me to drink from his fountain of wisdom as any elder would do to his junior brother.
I learnt perseverance, patience, commitment and hard work from Oga Tijjani and most of all I learnt peaceful co-existence, fairness and fear of God as a vehicle to meaningful life from you my dear Brother of inestimably sterling character.
But the loss of Oga Tijjani is not just a personal one. Villa will really miss his diligence and commitment when it comes to event planning for which he was the Master-Key. Unfortunately, the essence of his retentionafter retirement, as part of our succession plan would appear dimned by his sudden exit. But we take solace in the fact that the foundation he had laid through his personal character and meticulous approach to matters would reamin enduring with his subordinate officers and staff alike.
My ardent supporter, admirer and genuine friend, I will miss you very dearly but will be comforted by the fact that as you lived a descent life and helped humanity till the end and true to the teachings of your faith.
This was evidenced by the mammoth crowd that attended your Janaza. May Allah gives us your admirers, your associates and members of your larger family the fortitude to bear such enormous loss.
Till we meet to part no more in Aljannat Firdaus in shaa Allah. Adieu Oga Tijjani.
Your loving brother till eternity, Jalal .A. Arabi, OON, fwc
Perspective
Acceptance Speech of President-elect, Bola Ahmed Tinubu

My fellow Nigerians,
I am profoundly humbled that you have elected me to serve as the 16th president of our beloved republic. This is a shining moment in the life of any man and affirmation of our democratic existence. From my heart, I say thank you.
Whether you are Batified, Atikulated, Obidient, Kwankwasiyya, or have any other political affiliation, you voted for a better, more hopeful nation and I thank you for your participation and dedication to our democracy.
You decided to place your trust in the democratic vision of a Nigeria founded on shared prosperity and one nurtured by the ideals of unity, justice, peace and tolerance.
Renewed hope has dawned in Nigeria.We commend INEC for running a free and fair election. The lapses that did occur were relatively few in number and were immaterial to the final outcome. With each cycle of elections, we steadily perfect this process so vital to our democratic life.
Today, Nigeria stands tall as the giant of Africa. It shines even brighter as the continent’s biggest democracy.
I thank all who supported my campaign. From President Buhari who adeptly led my campaign as its chairman, to my Vice Presidential Candidate, Senator Kashim Shettima.
To the progressive governors of our party and this nation, to the party leadership, to our loyal party members. I owe you a debt of gratitude. To the entire campaign organization, I thank you sincerely.
I thank my loving wife and dear family whose support was ceaseless and inspiring. Without you, this victory would not be possible.
I am grateful to Almighty God. By His mercy, I was born a son of Nigeria and through His sublime purpose I find myself the victor of this election. May He grant me the wisdom and courage to lead the nation to the greatness He alone has destined for it.
Finally, I thank the Nigerian people for their abiding belief in our democracy. I shall be a fair leader to all Nigerians. I will be in tune with your aspirations, charge up your energies and harness your talents to deliver a nation that we can be proud of.
To my fellow candidates, former VP Atiku, former governor Kwankwaso, former governor Obi and all others, I extend the hand of friendship. This was a competitive, high-spirited campaign.
You have my utmost respect.
Political competition must now give way to political conciliation and inclusive governance.
During the election, you may have been my opponent but you were never my enemy. In my heart, you are my brothers.
Still, I know some candidates will be hard put to accept the election results. It is your right to seek legal recourse. What is neither right nor defensible is for anybody to resort to violence. Any challenge to the electoral outcome should be made in a court of law, and not in the streets.
I also ask my supporters to let peace reign and tensions fade. We ran a principled, peaceful and progressive campaign. The aftermath of our campaign must be as benign.
Yes, there are divisions amongst us that should not exist. Many people are uncertain, angry and hurt; I reach out to every one of you. Let the better aspects of our humanity step forward at this fateful moment. Let us begin to heal and bring calm to our nation.
Now, to you, the young people of this country, I hear you loud and clear. I understand your pains, your yearnings for good governance, a functional economy and a safe nation that protects you and your future.
I am aware that for many of you Nigeria has become a place of abiding challenges limiting your ability to see a bright future for yourselves.
Remodeling our precious national home requires the harmonious efforts of all of us, especially the youth. Working together, we shall move this nation as never before.
My running mate, Vice President-elect Shettima, and I understand the challenges ahead. More importantly, we also understand and deeply value the talent and innate goodness of you, the Nigerian people. We pledge to listen and to do the difficult things, the big deeds, that put us on the path of irreversible progress. Hold us firmly to account, but please give us a chance first.
Together, we shall build a brighter and more productive society for today, tomorrow and for years to come.
Today, you have given me the greatest honor you can bestow on one man.
In return, I will give you my utmost as your next president and commander-in-chief. Peace, unity and prosperity shall be the cornerstones of the society we intend to build. When you gaze upon what we shall accomplish in the coming years, you shall speak with pride at being a Nigerian.
I thank you all.
God bless you all.
God bless the Federal Republic of Nigeria.
President-elect. Bola Ahmed Tinubu
COVER
Adebowale Yemi And His Hatchet Man’s Job On Bichi

By Lateef Olaleye
The piece, The Obsessive Security Chap Called Yusuf Bichi, by Adebowale Yemi, which appeared in Thisday Newspaper edition of Saturday, 7th January, 2023 is by all indication a hatchet man’s job. This is more so that it came from Adebowale Yemi, the Saturday Editor who writes without logic and reason.
He is a hatchet man. Aspects of his constituency have been in defence of the new paymaster in town, Chief Emefiele, the CBN Governor and former Presidential aspirant of no political party.The connection between Emefiele and Adebowale’s enclave is not in doubt.
He is one writer without focus. As loose cannon, he writes recklessly. He throws darts. He writes before he thinks. One wonders why a journalist of his standing (doubtful) would choose to write emotionally without facts. His previous writings on varied subject matters betray his exposure and composure as a lettered and trained penman. He simply casts aspersions on persons and tries to demean personalities he never came across.His tirade on Bichi, the internationally acclaimed Director-General of the DSS is unnecessary. Bichi is known for his calmness. He is a thorough bread intelligence officer who Adebowale has tried to present as a non-achiever. No.
By the way, what does Adebowale know about intelligence and its management. I do not speak for the DSS. I will be surprised if the agency considers a response to the empty writing of Adebowale. A response to him will make him assume what and who he is not. But it is important that those who know Bichi and the discreet method of operation of the DSS put words across to the reading public lest it is believed that Adebowale is right.
On Emefiele, the DSS has not muttered a word. It is only the CBN Governor that is running helter skelter; pillar to post; mobilising all sorts of persons, groups and organisations to attack Bichi and his organisation, the DSS. Emefiele is a Nigerian. Assuming he was invited by the DSS, shouldn’t he go to answer? No one is above the law. That’s what the rule of law entails. In this same country, we saw former NSAs, Military Chiefs investigated and/or prosecuted. Sponsored groups and people will exhaust.
The time is nigh. DSS has maintained a studied silence without joining issues with Emefiele or his hired crowd. It is becoming apparent who the sponsors of the virulent attacks on Bichi are. Adebowale is doing the bidding of his pay master so he can earn his pittance. Rather than castigate Bichi, why not Adebowale and his cohorts encourage Emefiele to return to the country and not go into hiding in Jamaica and US. It is said that a clear conscience fears no accusation. Emefiele is doing all the reactions and defences. CSOs are holding press conferences for him. Clerics are defending him. Itinerant tribal associations and leaders are on his side. Good. Why don’t they advise him to come home and not abandon his seat.
Neither the DSS nor Bichi has come out to confirm they are looking for Emefiele or even declared him wanted. Yet, there are court actions initiated by Emefiele group(s). The court has issued a restraining order on the DSS from arresting Emefiele. Why doesn’t he return home to continue with his work? This is what is important now. Not to abuse or call Bichi names. I am certain the Bichi I know will not utter a word of reply unless he is not the taciturn intelligence czar we all imagine him to be.
For Adebowale, Bichi is a good for nothing person and has not achieved anything. To him and his ilk, Bichi should face criminal prosecution or get sacked as DGSS. Wonderful! What a recommendation?
Adebowale actually showed his heightened ignorance when he stupidly argued that Bichi “dabbles into areas he has no business with”. He mentioned that DSS intervention in what would have been the mother of all fuel scarcities in Nigeria prior to the yuletide if the Service did not intervene, was a waste of time. Adebowale did not think the intervention was necessary. He did not ascertain from NNPC, NARTO, NUPENG, PTD, DAPPMAN, MOMAN and the regulatory authorities if that was timely and result oriented. It is also obvious that Adebowale does not understand the role of DSS as an intelligence agency, policy adviser, security organisation and a law enforcement outfit.
That the agency is mandated to investigate economic sabotage of national security dimension is not in doubt. Only an Adebowale that did not see reason the impending sabotage was nipped. He preferred that the country went in flames as a result of the public agitations that would have followed the scarcity. The intervention did not matter to Adebowale. But it mattered to millions of ordinary Nigerians – home and abroad, who expressed their love for the agency under Bichi for the expeditious intervention.
It is needless educating Adebowale on the workings of intelligence services. A research will help him. On Sowore, Dasuki and El-Zakzaky, Adebowale should hold his jaundiced views. It is still part of his entitlement as an educated illiterate. Does Adebowale still remember that El-Zakkaky and wife in 2019 demanded while in India, to be returned to DSS custody because they preferred it to that of India. Bichi was the DG and still remains same.
Adebowale is using his pen wrongly. He is using it to misinform his audience. He is using it to espouse hate. Call him to defend his write up before the DSS and he will cry foul and run to everywhere. He cannot defend a line of his piece. He is only pushing an agenda as dictated to him by his controllers.
To say that Bichi’s “disdain for the rule of law is legendary” is a careless statement. It is idiotic if not abusive. If Bichi, “has no business staying a day longer in office”, the President and Commander- in – chief would not have reappointed him to a second term in office. He was considered for the honour of reappointment due to his excellent services. On all fronts relating to the execution of DSS mandate, Bichi has scored all time high.
Just recently, operatives under his command arrested those behind the bomb explosion in Kogi. This is just one out of many. Ask stakeholders about Bichi’s feats, analytical precision, preemptive disposition, team spirit and unparalleled achievements, he is an alpha man. He is not given to the type of noise that Adebowale’s circle make.
Adebowale and his Emefiele gang can never equal the accomplishments of Bichi. Bichi has won laurels including awards in human rights, corporate and human resource management, interagency relations, humanitarian services among many others from within and outside Nigeria. He is a champion of repute that cannot be diminished by a thousand Adebowales. In the DSS, news abound of how his staff love him because of his affectionate and fatherly mien. Adebowale, you are wrong with Bichi. Look for another target.
Olaleye is a public commentator and resides in Ile-Ife, Osun State
Business Analysis
Sharing Global Experiences For Effective Tax Administration

By Muhammad Nami
It is my pleasure and honour to welcome you all to the 42nd Technical Conference of the Commonwealth Association of Tax Administrators (CATA).
The conference brings together tax administrators, practitioners and the whole of global tax fraternity to proffer solutions to contemporary tax issues.
Today, I am welcoming you in a dual capacity – first, as your host and second, as the President of this noble organisation-CATA.To begin with, permit me to thank the CATA family for unanimously electing me (last year) as President.
My election is more than personal honour to me; it is honour to the government and people of Nigeria. In recent times, there has been an upsurge of disruptive technological innovations in the business environment.These have triggered peculiar issues that tax authorities are grappling with. The business world is in a state of flux; while the character of data and its management keeps changing.
Consequently, tax administrators are under compulsion to align their mandates with the changes arising from technological advancements. In matching the pace of advancement in technology, tax administrators must remain bound by the laws, regulations and codes that safeguard the sourcing, storage, processing and management of data.
In diverse ways, all members of CATA have to deal with the challenges that transformational technology has brought to the commercial space and stay ahead of the conversation. As revenue authorities with common political history, the questions, then are: How are we faring? What lessons can we learn from each other?
It is for this reason that this year’s conference has the theme: “Tax Administration in the Digital Era.” The theme has five (5) subthemes to enrich the discussions and lay the foundation for stimulating constructive dialogue. This 42nd CATA Technical Conference promises to be a platform that produces a potpourri of ideas and solutions in a fast-changing world that requires sophisticated strategies for problem-solving.
Although these issues are emerging, many of our jurisdictions already have several innovative solutions to addressing them. The Conference is the right platform to cross-breed ideas and share experiences we can all learn from. Furthermore, harmonisation of tax systems is on the front burner of the fiscal conversations in many jurisdictions.
It is a reform that must happen for the governments to plug leakages and shore up revenue. Some jurisdictions have achieved this, and they testify to its advantage over the fragmented system. Others need to learn how, why and what jurisdictions that have harmonised their tax systems have to share. You may recall that in my inaugural message, upon election as the President of CATA, I stressed the importance of strategic partnership between CATA and other tax organisations.
I underscored the need to “work together, share experiences, and exchange notes and practices” and that “our individual development rests on us working collectively to achieve the short and long-term goals of the Association”. While the COVID-19 pandemic imposed several limitations on the Association’s ability to deliver on its objectives in 2020 and 2021, significant progress was made in 2022 on a number of fronts.
At the Secretariat: (i) The Strategic Plan for 2022/25 was developed and approved by the Management Committee; and (ii) A Work-plan was also developed. At the centre is the core objective of forging stronger and more beneficial partnerships with critical stakeholders across the world.
At the political level: (i) The Commonwealth Heads of Government Meeting (CHOGM) was held in Rwanda during which Togo and Gabon were admitted as new members of the Commonwealth. Consequently, the President will be sending invitations to the tax administrations of those countries to join CATA. Which means that new members are to be admitted soon. I believe that the strength of our Association will be further reinforced with the addition of these two countries. On International Partnerships: Realising that we have come this far through partnership, collaboration and engagement, and in line with one of the major objectives I set out for my tenure, which is, to expand the scope of our collaborations for improved tax administration, I am glad to inform you that: (i). CATA has been admitted as a partner to the African Tax Transparency Initiative and the Asia-Pacific Tax Transparency Initiative. We believe that these programmes would further assist our member-countries in the implementation of global tax transparency and reporting requirements that facilitates the exchange of information between jurisdictions. (ii). CATA also joined the Asia-Pacific Tax Hub. This Hub, supported by the Asia Development Bank, has been crucial in strengthening Domestic Revenue Mobilisation and International Tax Cooperation for its members. With this membership, we believe that we would experience more capacity development for the countries of that region and ultimately improve revenue mobilisation for those countries. (iii). The African Tax Administration Forum (ATAF) has been a friend of CATA. Over the years, the two organisations have worked together, albeit, on ad-hoc basis. In order to forge a stronger and more strategic partnership, CATA and ATAF will sign a Memorandum of Understanding (MoU) at the margins of this Conference.
The MoU will seek to provide more opportunities for capacity-building programmes for CATA members on the African continent. On-going Base Erosion and Profit Shifting (BEPS) Reforms:
In order to assist members in engaging actively in the ongoing discourse around digital economy taxation, CATA partnered with a number of regional tax organisations to organise consultative meetings/workshops facilitated by the Organization for Economic Cooperation and Development (OECD). Such meetings were held in collaboration with the Pacific Island Tax Administration Association (PITAA), Inter-European Association of Tax Administrations (IOTA), Association of Tax Administrations in Islamic Countries (ATAIC), Caribbean Organisation of Tax Administrators (COTA) and the Study Group on Asia Tax and Research (SGATAR). Other partnership initiatives were undertaken with ATAF, WATAF and CIAT under the umbrella of the Network of Tax Organizations (NTO).
We must understand that the road ahead is still long, steep and daunting. Our challenges only get tougher as we forge ahead because technology is transforming daily, and the trends are novel and uncharted. As tax administrators of the Commonwealth heritage, it is fair to assume that our challenges, in this regard, would have similar identities and similar solutions. It is imperative that we take advantage of the occasion of this Conference to share and discuss with one another the challenges we face and the solutions we are proffering.
This conference will be an avenue to improve our individual capacities as Tax Authorities, as well as our collective strength as a body. Finally, I invite you all to look forward to an exciting time of learning, experience sharing, and networking while enjoying the hospitality of Nigeria. Abuja is one of Africa’s most beautiful cities; it is boisterous and sophisticated.
It is host to magnificent edifices, a hub of diverse cultures that originated from different parts of the country and beyond. You will find the people very friendly and hospitable. So, I enjoy you to make the most of this week – just to soak it all in. Welcome, home; for home is what Abuja is to all.
Muhammad Nami President of Commonwealth Association of Tax Administrators(CATA) & Executive Chairman, Federal Inland Revenue Service (FIRS) delivered the address at the 42nd Annual Conference of CATA, which held November 28, 2022 in Abuja.