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$2b tax litigation: MTN lawyers say AGF’s legal arguments unacceptable, unknown to law


BY: Sandra Ani
Fireworks continued today as MTN Nigeria and the Attorney General of the Federation and Minister for Justice continued their legal battle over the appropriateness of the latter’s demand for $2 billion in back taxes.
While MTN maintained that the AGF was beyond his remit, the AGF sought to justify his demands.
At a hearing in the Federal High Court in Ikoyi, Justice C J Aneke heard arguments relating to the substance of the AGF’s preliminary objection (from November 2018), the detail of which was only filed in court by the Attorney General late on March 25th, and which has yet to be served on MTN. The arguments did not focus on the substance of MTN’s suit, as the AGF’s preliminary objection that MTN did not commence legal proceedings within 3 months of the cause of action arising must first be addressed.
MTN’s team of lawyers led by Chief Wole Olanipekun maintained that the AGF’s contentions were unacceptable and unknown to law. They argued that the cause of action actually crystalised when the AGF made a demand of MTN and threatened the company with court action on August 20th. Previous correspondence from the AGF was acted upon in good faith by the company, he continued. He revealed that the previous correspondence had requested a self-assessment.
He posited that the organization not only undertook the self-assessment but went ahead to submit the result of that process to the AGF’s office.
The assessment was undertaken by KPMG and showed clearly that no back taxes were owed to the Country. Despite this, the letter of August was still written. That letter heightened issues and led to the company seeking to protect itself from the unlawful actions of the AGF.
The learned SAN further argued that to the extent that the letter has not been withdrawn, the cause of action continues to exist. Therefore MTN remains within its rights to approach the courts. Counsel to AGF was asked directly whether the cause of action had been withdrawn (and so the demand itself withdrawn) but declined to respond.
The Chief further posited that from the AGF’s pleadings his office had admitted the submission of MTN in so far as his main argument is not in response to the core issues raised by MTN, but to whether or not the AGF is protected in law from the consequences of his actions. The Chief argued that it is implicit in the AGF’s failure to address the substance of MTN’s case, that the AGF is aware it does not have the legal authority to take the action it has taken.
Justice Aneke, after hearing the submissions of learned counsel to both parties, reserved ruling on the preliminary objection until May 7th.
MTN Nigeria instituted the suit by a writ dated September 10, challenging the legality of the AGF’s assessment of its import duties, withholding of tax and value-added tax in the sums of N242 billion and 1.3 billion dollars. In the suit, MTN claims that a revenue assets investigation allegedly carried out by the Federal Government on MTN over the period from 2007–2017 violates Section 36 of the Constitution of the Federal Republic of Nigeria. It also claims that the government’s August 20 letter stating the tax demand to the company contravenes the provisions of the section.
The telecoms company seeks a declaration that the defendant (AGF) acted in excess of his powers by demanding an assessment, which MTN claims, usurped the powers of the Nigerian Customs Service to demand import duties and the powers of the Federal Inland Revenue Service to audit and demand remittance of withholding tax and value-added tax.
Over-reach by the AGF has been a consistent theme recently, with President Muhammadu Buhari already having ordered him to terminate a separate agreement through which he sought to collect supposedly ‘additional recoverable revenue’ from the International Oil Companies.


The Guild of Private Broadcast Managers has extended its heartfelt congratulations to the Nigeria Union of Journalists (NUJ) as it celebrates its 70th Anniversary.
In a congratulatory message signed by the Guild’s National President, Ambassador Patrick Uzoyi-Peters, JP MNGRM, the guild described the milestone as a testament to the NUJ’s unwavering commitment to upholding press freedom, journalistic integrity, and the advancement of democracy in Nigeria.
“For seven decades, the NUJ has played a pivotal role in shaping the media landscape, advocating for the rights and welfare of journalists, and ensuring that the voice of the people remains strong and unyielding. Your resilience, professionalism, and dedication to ethical journalism have been instrumental in fostering transparency, accountability, and national development”.
Celebrating this historic achievement, the Guild’s President, Uzoyi-Peters recognized the sacrifices and contributions of journalists across the nation who work tirelessly to inform, educate, and empower society.
The Guild reiterated it commitment towards collaborating with the NUJ in promoting responsible journalism and strengthening the media industry for the greater good.
While wishing the NUJ continued success, growth, and greater impact in the years ahead, President Uzoyi-Peters prayed that the anniversary serve as a renewed call to uphold the principles of truth, fairness, and press freedom in our collective pursuit of a more informed and just society.
News
Family Marks one-year Memorial of Late APC Chieftain, Ojougboh with Charity Outreach
By Ikenna Oluka


The family of the late chieftain of the All Progressives Congress (APC), Chief Dr. Cairo Ojougboh, led by his wife, Mrs. Bose Ojougboh, marked his one-year memorial anniversary with a series of charitable initiatives aimed at honoring his legacy of philanthropy and service to society.
The memorial activities included the donation of school books and bags to pupils of Erigbe Primary School, in Agbor within the Ika South Local Government Area (LGA) of Delta State, where Dr. Ojougboh had received his early education.
The outreach also included extension of financial assistance to patients at Central Hospital, Agbor, and the provision of toiletries, cash, and food items to children at the Salve Regina Children’s Home, Agbor.
The outreach was carried out under the ‘Dr. Cairo Ojougboh Foundation’, a family-led initiative established to immortalise him and continue his lifelong commitment to education, healthcare, and social welfare.
Speaking during the event which took place recently, Mrs. Ojougboh reaffirmed the family’s dedication to sustaining the ideals of the late APC chieftain, describing him as a man who strongly believed in education and giving back to society.
“We are here to celebrate the life of my husband, Late Dr. Cairo Ojougboh, who passed on a year ago. In his honour, we decided to give back to society. He was a man who valued education and was always willing to help others. It is only fitting that we continue his legacy through acts of generosity,” she stated.
Honouring his passion for education
The first visit was to Erigbe Primary School, where Dr. Ojougboh had received his early education. The Foundation distributed school bags, writing materials, and food packs to the pupils. The family encouraged the pupils to take their education seriously and strive to become responsible citizens.
Supporting patients at Central Hospital, Agbor
At Central Hospital, Agbor, Mrs. Ojougboh and her entourage moved through the medical wards, offering financial support to patients to assist with their treatment costs. The hospital staff and beneficiaries responded with prayers and words of gratitude for the kind gesture.
Reaching out to orphaned children
The outreach team also visited Salve Regina Children’s Home in Agbor where they donated cash, food items, and toiletries to the children.


The Matron of the home expressed her deep appreciation to the Ojougboh family, commending their commitment to sustaining the late politician’s legacy of compassion and social impact.
Dr. Cairo Ojougboh’s enduring legacy
Reflecting on her late husband’s contributions to society, Mrs. Ojougboh emphasised that his legacy of generosity and service to humanity would not be forgotten.
“Dr. Cairo was a selfless man who touched many lives. His contributions to the Nigerian political landscape, his mark in Agbor Kingdom, Delta State, and the country at large, will always be remembered. He may be gone, but his impact will continue to be felt for generations,” she said.
The Dr. Cairo Ojougboh Foundation has pledged to continue supporting education, healthcare, and social welfare initiatives in his memory, ensuring that his vision for a better society lives on.
News
Widows, Wives and More than 2,000 Residents of Ikeja Police Barracks Benefit from YP4T’s Initiative


More than 2,000 individuals from the Ikeja Police Barracks community benefited from an impactful outreach program spearheaded by Young Professionals for Tinubu (YP4T), an advocacy and support group working in alignment with the Renewed Hope Agenda of President Bola Ahmed Tinubu.
The initiative provided critical medical services, care packages, food supplies, and financial assistance to widows, wives, and vulnerable residents, demonstrating the heart of nation-building through community-centered support.
The program, which united healthcare professionals, community organizers, and volunteers, complemented the government’s broader efforts to bring essential services closer to the people.
Residents of the Ikeja Police Barracks received free medical consultations, blood pressure and diabetes screenings, and wellness advice. Widows and families also left with care packages filled with food items, toiletries, and financial support to help alleviate the pressures of the holiday season.
Dr. Love V. Tinuoye, CEO of Medvita Consultancy and the lead doctor on-site, reflected on the impact:
“This initiative reflects a collective commitment to advancing healthcare in Nigeria. We were able to screen for and address critical health issues such as hypertension and diabetes while also providing preventive care like vaccinations and cancer screenings. This is what true community-focused care looks like.”
Beyond medical services, the outreach distributed care packages containing food staples, toiletries, and financial support, designed to alleviate the challenges faced by vulnerable members of the police barracks community.
The event highlights the ongoing efforts under the Renewed Hope Agenda to provide inclusive support for Nigerians across the country. Initiatives like this not only extend access to essential services but also strengthen the fabric of communities.
Mrs. Jumoke Elom, a businesswoman and beneficiary, shared her gratitude:
“I am deeply grateful for this program. The care my family received today—both medical and material—has given us hope and reminded us that we are not alone. It shows that there is real support for families like mine.”
The outreach program was also a platform for demonstrating the principles of nation-building through collaborative action. Alex Oware, Security Expert and Director of YP4T, explained the motivation behind the initiative: “The Renewed Hope Agenda is about about bringing real transformation to communities. This initiative embodies that vision by supporting over 2,000 people—not just through tangible resources, but by reaffirming their place in the collective growth of our nation. It lies at the soul of Renewed Hope: fostering resilience and creating opportunities for all Nigerians.”
The outreach program extended beyond healthcare, providing food and financial support to families within the police barracks. A touching moment involved a widow who, after receiving her care package, expressed her gratitude with tears of joy. Her story is just one of many that reflect the transformative power of collective action.
This initiative by YP4T—an advocacy and support group of Nigerian professionals from across the globe—represents a continued commitment to driving grassroots impact, inspired by President Tinubu’s vision. The success of the Ikeja outreach program demonstrates the power of collaboration between the public and private sectors to deliver meaningful change across Nigeria.