Section 162-168 of the Nigerian Constitution 1999

Preamble to the Constitution Section 1 – Supremacy of constitution Section 2 – The Federal Republic of Nigeria Section 3 – States of the Federation and the Federal Capital Territory, Abuja Section 4 – Legislative powers Section 5 – Executive powers Section 6 – Judicial powers Section 7 – Local government system Section 8 – New states and boundary adjustment, etc. Section 9 – Mode of altering provisions of the constitution Section 10 – Prohibition of State Religion Section 11 – Public order and public security Section 12 – Implementation of treaties Section 13-24 – Chapter II [Fundamental Objectives and directive Principles of State Policy] Section 25-32 – Chapter III [Citizenship] Section 33 – Right to life Section 34 – Right to dignity of human persons Section 35 – Right to personal liberty Section 36 – Right to fair hearing Section 37 – Right to private and family life Section 38 – Right to freedom of thought, conscience and religion Section 39 – Right to freedom of expression and the press Section 40 – Right to peaceful assembly and association Section 41 – Right to freedom of movement Section 42 – Right to freedom from discrimination Section 43 – Right to acquire and own immovable property Section 44 – Compulsory acquisition of property Section 45 – Restriction on and derogation from fundamental human rights Section 46 – Special jurisdiction of High Court and Legal aid Section 47-51 [Part I – National Assembly (A – Composition and Staff of National Assembly)] Section 52-64 (B – Procedure for Summoning and Dissolution of National Assembly) Section 65-70 (C – Qualifications for Membership of National Assembly and Right of Attendance) Section 71-79 (D – Elections to National Assembly) Section 80-89 (E – Powers and Control over Public Funds) Section 90-93 [Part II – House of Assembly of a State (A – Composition and Staff of House of Assembly)] Section 94-105 (B – Procedure for Summoning and Dissolution of House of Assembly) Section 106-111 (C – Qualification for Membership of House of Assembly and Right of Attendance) Section 112-119 (D – Elections to a House of Assembly) Section 120-129 (E – Powers and control over Public Funds) Section 130-152 [Part I – Federal Executive (A – The President of the Federation)] Section 153-161 (B – Establishment of Certain Federal Executive Bodies) Section 162-168 (C – Public Revenue) Section 169-175 (D – The Public Service of the Federation) Section 176-196 [Part II – State Executive (A – The Governor of a State)] Section 197-205 (B – Establishment of Certain State Executive Bodies) Section 206-212 (C – The Public Service of State) Section 213 [Part III – Supplemental (A – National Population Census)] Section 214-216 (B – Nigeria Police Force) Section 217-220 (C – Armed Forces of the Federation) Section 221-229 (D – Political Parties) Section 230-236 [Part I – Federal Courts (A – The Supreme Court of Nigeria)] Section 237-248 (B – The Court of Appeal) Section 249-254 (C – The Federal High Court) Section 255-259 (D – The High Court of the Federal Capital Territory, Abuja) Section 260-264 (E – The Sharia Court of Appeal of the Federal Capital Territory, Abuja) Section 265-269 (F – The Customary Court of appeal of the Federal Capital Territory, Abuja) Section 270-274 [Part II – State Courts (A – High Court of a State)] Section 275-279 (B – Sharia Court of Appeal of a State) Section 280-284 (C – Customary Court of Appeal of a State) Section 285 [Part III – Election Tribunals] Section 286-296 [Part IV – Supplemental] Section 297-304 [Part I – Federal Capital Territory, Abuja] Section 305-308 [Part II – Miscellaneous Provisions] Section 309-317 [Part III – Transitional Provisions and Savings] Section 318-320 [Part IV – Interpretation, Citation and Commencement] First Schedule Second Schedule Third Schedule Fourth Schedule Fifth Schedule Sixth Schedule Seventh Schedule

Section 162 to 168 of the Nigerian Constitution 1999

Section 162 to 168 of the Nigerian Constitution is under C (Public Revenue) of Part I (Federal Executive) of Chapter VI (The Executive) of the constitution.

Section 162 of the Nigerian Constitution 1999

Distributable pool account

(1) The Federation shall maintain a special account to be called “the Federation Account” into which shall be
paid all revenues collected by the Government of the Federation, except the proceeds from the personal income tax
of the personnel of the armed forces of the Federation, the Nigeria Police Force, the Ministry or department of
government charged with responsibility for Foreign Affairs and the residents of the Federal Capital Territory, Abuja.

(2) The President, upon the receipt of advice from the Revenue Mobilisation Allocation and Fiscal Commission,
shall table before the National Assembly proposals for revenue allocation from the Federation Account, and in
determining the formula, the National Assembly shall take into account, the allocation principles especially those of
population, equality of States, internal revenue generation, land mass, terrain as well as population density;
Provided that the principle of derivation shall be constantly reflected in any approved formula as being not less than
thirteen per cent of the revenue accruing to the Federation Account directly from any natural resources.

(3) Any amount standing to the credit of the Federation Account shall be distributed among the Federal and State
Governments and the Local Government Councils in each State on such terms and in such manner as may be
prescribed by the National Assembly.

(4) Any amount standing to the credit of the States in the Federation Account shall be distributed among the States
on such terms and in such manner as may be prescribed by the National Assembly.

(5) The amount standing to the credit of Local Government Councils in the Federation Account shall also be
allocated to the State for the benefit of their Local Government Councils on such terms and in such manner as may
be prescribed by the National Assembly.

(6) Each State shall maintain a special account to be called “State Joint Local Government Account” into which
shall be paid all allocations to the Local Government Councils of the State from the Federation Account and from
the Government of the State.

(7) Each State shall pay to Local Government Councils in its area of jurisdiction such proportion of its total revenue
on such terms and in such manner as may be prescribed by the National Assembly.

(8) The amount standing to the credit of Local Government Councils of a State shall be distributed among the Local
Government Councils of that State on such terms and in such manner as may be prescribed by the House of
Assembly of the State.

(9) Any amount standing to the credit of the judiciary in the Federation Account shall be paid directly to the
National Judicial Councils for disbursement to the heads of courts established for the Federation and the States
under section 6 of this Constitution.

(10) For the purpose of subsection (1) of this section, “revenue” means any income or return accruing to or derived
by the Government of the Federation from any source and includes –
(a) any receipt, however described, arising from the operation of any law;
(b) any return, however described, arising from or in respect of any property held by the Government of the
Federation;
(c) any return by way of interest on loans and dividends in respect of shares or interest held by the Government of
the Federation in any company or statutory body.

SEE ALSO  Section 37 of the Nigerian Constitution 1999

Section 163 of the Nigerian Constitution 1999

Allocation of other revenues

Where under an Act of the National Assembly, tax or duty is imposed in respect of any of the matters specified
in item D of Part II of the Second Schedule to this Constitution, the net proceeds of such tax or duty shall be
distributed among the States on the basis of derivation and accordingly –
(a) where such tax or duty is collected by the Government of a State or other authority of the State, the net proceeds
shall be treated as part of the Consolidated Revenue Fund of that State;
(b) where such tax or duty is collected by the Government of the Federation or other authority of the Federation,
there shall be paid to each State at such times as the National Assembly may prescribe a sum equal to the proportion
of the net proceeds of such tax or duty that are derived from that State.

Section 164 of the Nigerian Constitution 1999

Federal grants-in-aid of State revenue.

(1) The Federation may make grants to a State to supplement the revenue of that State in such sum and subject
to such terms and conditions as may be prescribed by the National Assembly.
(2) The Federation may make external grants to a foreign State or any international body in furtherance of the
foreign policy objectives of Nigeria in such sum and subject to such terms and conditions as may be prescribed by
the National Assembly.

Section 165 of the Nigerian Constitution 1999

Cost of collection of certain duties

Each State shall, in respect of each financial year, pay to the Federation an amount equal to such part of the
expenditure incurred by the Federation during that financial year for the purpose of collection of taxes or duties
which are wholly or partly payable to the State pursuant to the provisions of this Part of this Chapter or of any Act of
the National Assembly as is proportionate to the share of the proceeds of those taxes or duties received by the State
in respect of that financial year.

SEE ALSO  Chapter IV (The Executive): Section 130-152 of the Nigerian Constitution 1999

Section 166 of the Nigerian Constitution 1999

Set-off

(1) Any payment that is required by this Part of this Chapter to be made by the Federation to a State may be setoff by the Federation in or towards payment of any sum that is due from that State to the Federation in respect of any
loan made by the Federation to that State.
(2) The right of set-off conferred by subsection (1) of this section shall be without prejudice to any other right of the
Federation to obtain payment of any sum due to the Federation in respect of any loan.

Section 167 of the Nigerian Constitution 1999

Sums charged on consolidated Revenue Fund

Any payment that is required by this Part of this Chapter to be made by the Federation to a State shall be a
charge upon the Consolidated Revenue Fund of the Federation and any payment that is so required to be made by a
State to the Federation shall be a charge upon the Consolidated Revenue Fund of that State.

Section 168 of the Nigerian Constitution 1999

Provisions with regard to payments

(1) Where any payment falls to be made under this Part of this Chapter, the amount payable shall be certified
by the Auditor-General for the Federation;
Provided that a provisional payment may be made before the Auditor-General has given his certificate.
(2) The National Assembly may prescribe the time at and manner in which any payment falling to be made under
this Part of this Chapter shall be effected and provide for the making of adjustments and provisional payment.

Credit: https://publicofficialsfinancialdisclosure.worldbank.org/sites/fdl/files/assets/law-library-files/Nigeria_Constitution_1999_en.pdf

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