By CHIEF Malcolm Emokiniovo Omirhobo, a legal practitioner and constitutional lawyer, has strongly criticised the Memorandum of Understanding (MoU) signed between the Federal Inland Revenue Service (FIRS) and the French tax authority, Direction Générale des Finances Publiques (DGFiP), describing it as unconstitutional, illegitimate and a threat to Nigeria’s fiscal sovereignty.
In a press statement issued in Lagos, Omirhobo said he fully aligned with the position of Northern Governors and prominent Northern leaders who have raised concerns over the agreement, stressing that their stance was not sectional but rooted in constitutional responsibility.
Chief Malcolm Omirhobo
“I state my position without apology or equivocation: the Memorandum of Understanding entered into between the FIRS and the French tax authority is constitutionally improper, democratically illegitimate, and a direct assault on Nigeria’s fiscal sovereignty,” he declared.
According to him, taxation is a core element of national sovereignty and cannot be treated as mere technical cooperation.
He cited Sections 1, 4 and 5 of the 1999 Constitution, which vest legislative and executive authority over taxation exclusively in Nigerian institutions accountable to the Nigerian people.
“Taxation is not technical cooperation; taxation is sovereign power,” Omirhobo said. “No agency of government, including the FIRS, may exercise power outside constitutional limits.”
He faulted the process through which the MoU was executed, noting that it was not laid before the National Assembly, subjected to legislative scrutiny or publicly disclosed.
“This is not reform. This is executive overreach cloaked in diplomatic language,” he stated.
Omirhobo further argued that any agreement with a foreign authority that touches on governance, revenue systems or national data must comply with Section 12 of the Constitution, which requires National Assembly approval for international agreements affecting Nigeria’s governance architecture.
“Calling it ‘technical cooperation’ does not change its substance. The Constitution looks at effect, not labels,” he added.
Raising concerns about data protection and national security, the constitutional lawyer warned that taxpayer information is highly sensitive and protected under Section 37 of the Constitution.
“Revenue intelligence, tax databases, and fiscal systems are national security assets.
“Any arrangement that risks exposing them, directly or indirectly, to foreign influence is reckless, indefensible, and unconstitutional,” he said.
He also referenced Section 162 of the Constitution, which governs revenue collection and allocation among the federation, states and local governments, arguing that an agreement capable of influencing tax administration should not have been executed without the involvement of constitutionally recognised stakeholders.
“That is not governance. That is constitutional vandalism,” Omirhobo asserted.
Insisting that Nigeria possesses sufficient local expertise, he dismissed the notion that foreign involvement was necessary to reform the country’s tax system.
“Nigeria does not lack tax professionals. Nigeria does not lack legal frameworks. Nigeria does not lack indigenous technological competence,” he said. “France cannot give Nigeria political will. France cannot enforce Nigerian tax laws. France cannot cure elite impunity.”
Omirhobo described the MoU as “dependency dressed up as reform” and issued a list of demands, including the immediate suspension and termination of the agreement, full public disclosure of its contents, and a National Assembly investigation under Sections 88 and 89 of the Constitution.
He also called for a binding national policy to ensure that Nigeria’s tax systems, data and fiscal architecture remain “100 per cent Nigerian-controlled”, alongside increased investment in indigenous capacity.
“Nigeria cannot claim sovereignty while outsourcing the instruments of sovereignty,” he warned. “Any government that cannot trust its own institutions to collect taxes has already surrendered authority.”
Concluding his statement, Omirhobo reiterated his support for the Northern Governors and leaders opposing the MoU, insisting that the agreement should be halted outright.
“The Northern Governors and leaders are right. This agreement must be terminated — not renegotiated, not managed, but stopped,” he said.
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