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Maryam Sanda’s Presidential Pardon: Mercy, Morality, and the Meaning of JusticeWhen news broke that President Bola Ahmed...
12/10/2025

Maryam Sanda’s Presidential Pardon: Mercy, Morality, and the Meaning of Justice

When news broke that President Bola Ahmed Tinubu had granted a presidential pardon to Maryam Sanda, the woman convicted of killing her husband, Bilyaminu Bello, in 2017, it reignited a complex debate about the intersection of law, morality, and political discretion in Nigeria’s justice system. Sanda’s conviction for culpable homicide punishable with death was upheld to the highest level, the Supreme Court. Her pardon, therefore, raises serious legal and ethical questions about the boundaries of executive clemency and the message it sends to a nation struggling with gender-based violence and distrust in its judicial process.

1. The Law and the Power of Pardon

The 1999 Constitution of Nigeria, under Section 175(1), allows the President to grant a pardon “to any person concerned with or convicted of any offense.” This power is to be exercised after consulting the Council of State. If these formalities were observed, the pardon is technically valid. Yet, the issue is not merely about legality, but appropriateness. The constitutional power of mercy exists to correct miscarriages of justice—not to erase the outcome of a fair and complete judicial process. In principle, executive clemency should serve justice, not dilute it. When used in a murder case where guilt was fully proven, it begins to look less like mercy and more like a political or emotional intervention.

2. The Moral Burden

Beyond law lies morality. To pardon someone who took another person’s life and whose guilt was affirmed at every level of the courts is a decision heavy with moral consequence. For the family of the late Bilyaminu Bello, this act reopens wounds that time and the justice system were beginning to heal. It sends a signal that justice can be negotiated, that even the finality of a Supreme Court judgment can be undone by a presidential signature. In a country where many citizens already believe that the powerful play by different rules, this pardon risks deepening cynicism and weakening public confidence in the justice system. It also undermines the fight against domestic violence, a scourge that continues to claim lives in silence.

3. The Emotional Argument: Mercy for the Sake of the Child

Among the quiet justifications offered for Maryam Sanda’s pardon is that she had a child with the man she killed. It is, without question, a heartbreaking reality. That little child has grown up torn between two absences: a father buried too soon, and a mother confined behind bars. It is hard not to feel compassion when one imagines that child’s future. Perhaps it was this human sentiment that weighed heavily on the mind of the President when he chose to extend mercy.

But compassion, however noble, must walk hand in hand with justice. Motherhood does not erase accountability, nor does it rewrite the facts of a crime that has been tested and affirmed at every level of the judiciary. The law cannot begin to draw lines between which mothers deserve mercy and which do not. To do so would make justice an emotional lottery.

If the intention was to show kindness to the child, there were other ways to achieve it: supervised visits, welfare arrangements, even structured rehabilitation. But to erase a Supreme Court judgment in the name of compassion risks sending a message that biology can outweigh justice.

Yes, the child deserves love, care, and stability. But the victim’s family, too, deserves closure and society deserves the assurance that life cannot be taken without consequence. When we elevate sympathy above justice, we comfort one life by quietly wounding another.

In the end, the child is the true victim in this tragedy, innocent, blameless, and caught in the middle of a nation’s moral struggle. But using the child’s pain as a reason to undo justice does not heal; it merely shifts the burden of grief from the courts to the conscience of society. True mercy uplifts without undermining justice. Anything less is sentiment dressed as compassion.

4. Implications for Society and the Rule of Law

A presidential pardon is one of the highest acts of state power. When exercised without transparent justification, it can erode the moral foundation of justice. If Nigerians begin to believe that punishment depends on connections, sympathy, or status, the law loses its deterrent power. The ripple effect is a society where crime is no longer met with predictable consequence, and where victims’ families lose faith in the courts. Justice must be firm, but fair. Mercy must be compassionate, but not careless. When these lines blur, the rule of law becomes the rule of discretion.

5. Lessons from Other Democracies

United States:

While American presidents also have the constitutional power to pardon, they rarely use it in cases involving violent crimes or murder. When such clemency is granted, it usually follows new evidence or claims of wrongful conviction. Political backlash against controversial pardons has been severe, making it an option used with great caution.

United Kingdom:

In the UK, the Royal Prerogative of Mercy exists, but it is used sparingly and almost always where there is clear evidence of a miscarriage of justice. It would be politically unthinkable to pardon a person lawfully convicted of homicide without compelling new facts.

South Africa:

Under Section 84(2)(j) of its Constitution, the President may pardon offenders, but the Constitutional Court has made it clear that such powers must be exercised rationally and transparently. In Albutt v. Centre for the Study of Violence and Reconciliation (2010), the Court held that clemency must respect procedural fairness and public interest. A pardon seen as irrational could be legally challenged.

These examples highlight one point: true democracies use mercy carefully, always balancing compassion with the need to preserve the authority of the courts.

6. Between Mercy and Injustice

The right to forgive does not mean the right to forget. Mercy that disregards justice may comfort the offender but injures the nation’s conscience. The essence of the rule of law is accountability—and once that is compromised, society begins to slide into selective justice. President Tinubu’s decision may be constitutionally protected, but it leaves behind a moral vacuum. Nigerians are not just asking whether he could grant such a pardon, but whether he should have.

7. Conclusion

A presidential pardon should represent the highest expression of justice with mercy, not mercy at the expense of justice. By freeing Maryam Sanda, the state may have acted within the law, but outside the spirit of justice. Every society must decide what it values more—closure for the guilty or comfort for the innocent. When justice is sacrificed on the altar of sentiment, we risk teaching future generations that accountability is negotiable.

Mercy must not become a tool that empties the law of meaning.

COVID-19 impact: Transfer pricing issues may crop up at MNCsSACHIN DAVEET Bureau | Updated: Apr 13, 2020, 07.14 AM ISTCO...
13/04/2020

COVID-19 impact: Transfer pricing issues may crop up at MNCs
SACHIN DAVE
ET Bureau | Updated: Apr 13, 2020, 07.14 AM IST
COVID-19 impact: Transfer pricing issues may crop up at MNCsGetty Images
MUMBAI: Indian entities of many multinationals, which receive a fixed margin or a mark-up from their parents, fear they could face transfer-pricing issues due to Covid-19. This is because the MNCs are renegotiating and slashing these fixed mark-ups, which the tax authorities may see as an anomaly and question.

Transfer pricing is essentially the price paid by the parent company or its foreign arm to a local subsidiary for transactions among them. In most cases, the local entity charges a mark-up at arm’s length, or at a price as per industry average.

Industry trackers said many multinationals facing margin pressures due to the coronavirus outbreak were renegotiating these mark-ups. This would mean the margins for Indian entities of the MNCs could come down. The tax authorities, experts said, might not agree with the markdowns.

“There is going to be an impact of Covid-19 on cost-plus mark-ups that all the Indian entities charge to parent or foreign entities. This will lead to transfer-pricing issues as the taxman may not accept reduction in mark-up,” said Rohit Jain, partner at law firm ELP.

Multinationals including Google, Microsoft and IBM could face these issues, say industry trackers. For many companies, the mark-ups are in the range of 18-20%. The fear is that mark-ups could fall to as much as half, leading the taxman to question the dip and slapping additional tax. This is set to impact almost all multinationals that have captive units in India and operate on a fixed mark-up model, said tax experts.

“Margins for the year are set at the beginning of the year relying on previous-year comparable margins. This would probably not be the case for FY20-21 as the results will be severely impacted due to substantially weakened business environment in light of Covid-19,” said Amit Maheshwari, a partner at tax consultants AKM Global. “We expect most of the companies to have subdued margins in FY20-21, which will help captive service providers also justify the lower margins expected by the parent company.”

Transfer pricing is essentially the price paid by the parent company or its foreign arm to a local subsidiary for transactions among them. In most cases, the local entity charges a mark-up at arms length, or at a price as per industry average.

27/05/2018

The failure to demand accountability from our leaders is what is responsible for our continued underdevelopment and it will be for a very long time. Your love for the president should not blind u from demanding accountability. It is even more sad dat most of dis so called Buharists never voted for d man in first place. The corruption fight should be wholly fought n not targeted towards certain people. The question is why has the present administration turn blind eye to corrupt allegations against its officials, the case of the former SGF is there, thrown under d carpet perhaps, maina case is there, allegation against d IGP is there just to mention a few. What of d wanton killings going on every where in d country. The government has become complacent as they know no one will demand accounts from them. What we voted for was a change from status quo but d shielding of corrupt government officials as well as d nepotism under dis administration is alarmjng. The coming election present us with great opportunity to demand accountability from d government both at federal n state level. When d dust is settled n d light of history is beamed on dis administration, I wont be surprised that dis administration might go down as one of d most corrupt ever.

18/11/2017

Dear all,

The National Pension Commission on the 16th of November 2017 released a circular on withdrawal of Voluntary Contribution effective 1st December 2017. The salient points in this circular are:

You may continue to make voluntary contributions to your retirement savings account (RSA)

However, your voluntary contribution withdrawals will now be once every two (2) years from your last approved withdrawal date. Your subsequent withdrawals will be on incremental voluntary contributions to your RSA after your last approved withdrawal date.

If you are covered under the Contributory Pension Scheme (Mandatory Contributors), note that 50% of the amount you remit as voluntary contribution shall be treated as contingent available for withdrawal every two years from your last approved withdrawal date. Tax will be deducted only on income earned.

The balance of 50% shall be fixed for pension to be utilized at the date of retirement to augment contributor’s retirement benefit.

For exempted retirees and foreigners, withdrawal shall be every two years but subject to deduction of taxes on both income and principal when withdrawal is less than five years of contribution.

Note that if you make any single remittance of N5million and above as voluntary contribution, the PFAs/PFCs are under obligation to report this single remittance to the Economic and Financial Crimes Commission (EFCC) in line with sections 1 and 10 of the Money Laundering (Prohibition) Act 2011.

As your PFA, we will ensure that all taxes deducted from voluntary contribution withdrawals are remitted to the appropriate tax authority within 21days after the end of the month of withdrawal of the Voluntary Contribution. Consequently, you would be require to provide your TIN when applying for your voluntary contribution as tax will be remitted to your state of residence.

You can contact us for more information.

Nigerian Tax System and Expectations of VAIDS By CITN Education, Research and TechnicalIntroductionMuch has been said of...
11/10/2017

Nigerian Tax System and Expectations of VAIDS By CITN Education, Research and Technical

Introduction

Much has been said of the government’s Voluntary Assets and Income Declaration Scheme (VAIDS) to leave one pondering at the impact of the scheme on the Nigerian tax system. Voluntary disclosure programme, an integral part of a compliance strategy is an opportunity offered by a tax administration to allow previously non-compliant taxpayers to correct their tax affairs under laid down terms. More details about the scheme indicate that the government is no longer taking its fiscal challenges lightly anymore. To address tax evasion, schemes such as Tax Amnesty, voluntary declaration or disclosure programs have been employed by other Countries. This will probably explain the rationale behind the recently Voluntary Asset and Income Declaration Scheme (VAIDS).

VAIDS is designed to encourage voluntary disclosure of previously undisclosed assets and income for the purpose of payment of back tax liabilities. An international forensic and asset tracing company, capable of tracing assets owned by Nigerians, have been engaged while inter-agency syndication of government databases would herald more information gathering about the state of affairs of Nigerians and therefore provide raison d’etre for what quantum of tax is expected from such persons. This is coming on the heels of information about the Country’s paltry tax to Gross Domestic Product effort of 6% for the entire economy.

Background to VAIDS and Trends in disclosure programs

The US enacted FATCA in 2010 to prevent and detect tax evasion and improve taxpayer compliance. Under FATCA, all U.S. citizens who own offshore assets and foreign financial accounts were enjoined to voluntarily report these assets or accounts to the US IRS. Their foreign financial institutions were also advised to report obligations to the U.S. Department of the Treasury.

As a result of this law, many US taxpayers became aware of their US tax obligations and non-compliance as the case may be. In 2014, the US initiated an offshore voluntary disclosure program that allows US taxpayers to regularise their tax reporting and avoid criminal liability and civil penalties. Similarly, in 2014, Australia launched “Project DO IT, as a short-term never-to-be-repeated” opportunity to enable taxpayers correct their offshore tax affairs and be absorbed back into the tax system.

Prior to this, on August 1st 2006, the World Bank formally approved a Voluntary Disclosure Program, a proactive anti-corruption investigative tool designed to uncover corrupt and fraudulent schemes that will strengthen the institution’s capacity to prevent corruption in its operations. The VDP allows entities which have “engaged in past fraud and corruption to avoid administrative sanctions” if they disclose to the Bank all such prior misconduct, and satisfy specified terms and conditions. In exchange for full cooperation, VDP participants are exempted from public debarment for disclosed past misconduct, and are assured of the Bank’s confidentiality.

A voluntary disclosure program has been in existence in Canada for many years. The Canadian VDP allows taxpayers to come forward and correct inaccurate or incomplete information that they have not reported during previous dealings with the Canada Revenue Agency, without penalty or prosecution. As in similar programs, it allows taxpayers to come forward and correct inaccurate or incomplete information that they have not reported during past dealings with the Canada Revenue Agency, without penalty or prosecution.

On 1 January 2013, the Inland Revenue Authority of Singapore (IRAS) issued “IRAS’s Voluntary Disclosure Programme (VDP)”, an updated edition of the e-Tax Guide, which provides guidance on the conditions for a voluntary disclosure to qualify under the VDP. In Singapore, as it is in Nigeria, the Voluntary Disclosure Programme (VDP) is for individuals or companies to voluntarily come forward to disclose errors and omissions committed by them under laws and regulations administered and enforced by Singapore Customs. There is no fixed time period for making a voluntary disclosure. The VDP is applicable to Income Tax, Goods and Services Tax (GST), Withholding Tax and Stamp Duty. On 24 February 2016, the South African Minister of Finance announced the introduction of a Special Voluntary Disclosure Programme (“SVDP”). Under the SVDP, non-compliant South African taxpayers and Exchange Control residents with undisclosed assets abroad have the opportunity to regularise those offshore assets as well as the income derived from the assets. In early 2017, the SVDP legislation was promulgated with an effective date deemed to be 1 October 2016. The application window closed on 31 August 2017. In March 2017, the National Executive Council [NEC] approved the implementation of the Nigerian VAID scheme in principle.

What the Tax man now knows
Knowledge garnered by the taxman is the awareness of disclosure of multiple state of affairs of the taxpayer for a given period of time, with the least rosy one submitted to the taxman. According to the VAIDS website, It is said that this leads to the taxpayer only paying a fraction of the total tax liability due than he would ordinarily have paid under full disclosure. This is probably one of the most significant of the gesture being placed on the table by the government, under this scheme, as financial and tax misstatements are being overlooked in exchange for contrite declaration by the taxpayer.

The taxman is also angling for untaxed incomes used in acquired assets as well as passive incomes from assets. Local property registries across the country stands them in good stead as they scoop and profile taxpayers with information of assets they own. To give a boost to this, the international asset tracing company would soon be hot on the trail of assets owned by Nigerians abroad. Questions how assets not on Nigerian soil affects the Nigerian tax space goes back to our practice of worldwide system of taxation.

For instance and for Personal Income Tax purposes, this means taxation of all income from a source inside or outside Nigeria but with allowance for tax credit against tax payable by the taxpayer and provided such income flows into Nigeria through Government approved channels. The tax credit enjoyed cannot also exceed the proportion of the total tax which the income brought into the country contributed to the total chargeable income of the taxpayer for that assessment year.

VAIDS Duration
The VAIDS commenced on July 1; 2017 and would last through March 31; 2018. It would therefore last for 9 months. Unlike South Africa, Canada, Indonesia, France, Italy and the Netherlands, to mention a few, VAIDS completely waives penalty and interest on past due tax liabilities. The caveat, however, is discontinuation of the interest incentive after December 31; 2017, under the scheme. This means that only the penalty waiver is sustained through January 1 to March 31; 2018 while payment of interest on past due taxes applies, should the taxpayer take advantage of the Scheme during the latter period of the tax amnesty.

VAIDS Coverage
The VAIDS covers all taxes due and receivable by government at various levels. It also includes all matters that have been a subject of tax disputes and appeal presently subsisting. Such taxpayers are afforded faster avenue for resolving their tax issues, with relevant tax authorities, by taking advantage of this scheme.

Community Tax Liaison Officers and Tax Practitioners
The Federal Government has announced the recruitment of 7,500 Community Tax Liaison Officers (CTLOs) through the Npower initiative of the government. The officers would be charged to take the sensitization of the scheme to the grassroots, churches, mosques, NGOs etc. They will also provide guidance to taxpayers on how to take advantage of the scheme to normalise their tax affairs. Those that perform exceedingly well would be given opportunity to enrol for tax certifying exams on their way to developing a career path in that regard. This, should no doubt, be a welcome development for the Institute. This does not however preclude tax practitioners from seizing the moment to provide advisory services to their clients and prospects. These admonition is particularly useful both now and in post-tax amnesty tax compliance effort by taxpayers. It behoves on tax practitioners, therefore, to cultivate the needed interest in the scheme and engage, frontally, in this regard.

Why everyone should pay attention

Economic activities are always in a state of flux and so also is the dynamics required of the tax system. The taxman appear to be catching up fast much in line with decided tax cases which entitles the taxman to employ all legal provisions and skill at its disposal to take the most revenue out of a taxpayer’s circumstance for the government. It is pretty much akin to saying that ‘We have what it takes to take what you have’. At least, the up side of taking advantage of this scheme lie in assurance of immunity from tax prosecution, confidentiality of information disclosed as well as assurance of no tax audit.

The taxman is deploying technology, mutual cooperation, both at home and abroad, for purpose of boosting the revenue profile of government. The standard for Automatic exchange of Information on tax matters concerning individuals and businesses is soon to come into full effect in Nigeria.
It goes without saying, therefore, that the taxpayer require all the technical skill and dexterity needed to defend itself against this renewed and reenergized onslaught by the taxman.

Conclusion
We at the CITN is supportive of the cooperation of Tax Authorities at the national and State levels as this is required to fight tax evasion as exchanging of information is considered critical in addressing this. It is a welcome development that all the money generated will be shared between the three tiers of government; the CITN is supportive of this gesture and it is hoped the collaboration between states and FIRS will be sustained.

As VAIDS continues to gather support from present and potential taxpayers to take advantage, an appreciation of its impact in the tax system, for good or otherwise, is soon to be felt but not without the active participation and involvement of stakeholders in the tax space which include tax practitioners who hold themselves out for purpose of rendering tax services to the public.

In conclusion, the CITN cannot but agree more with the OECD on its assertion that-

“A successful program will: a) be clear about its aims and terms; b) deliver demonstrable and cost-effective increases in current revenues; c) be consistent with the generally applicable compliance and enforcement regimes; d) help to deter non-compliance; e) improve levels of compliance among the population eligible for the programme; and f) complement the immediate yield from disclosures with measures that improve compliance in the longer-term”.

For: Chartered Institute of Taxation of Nigeria
AdeFisayo Awogbade, FCTI
Registrar/Chief Executive

International Bar Association Conference 8-13 October 2017- Sydney AustraliaThe Welcome Address of Martin Šolc- Presiden...
08/10/2017

International Bar Association Conference 8-13 October 2017- Sydney Australia

The Welcome Address of Martin Šolc- President, International Bar Association
https://www.ibanet.org/Conferences/sydney-welcome-message.aspx

As President of the IBA, I am thrilled to invite you to join me at the International Bar Association’s 2017 Annual Conference in Sydney, Australia. As we celebrate the 70th anniversary of the IBA, we can be proud of the remarkable accomplishments we have made and look forward to our continued efforts in shaping the future of the legal profession throughout the world.

We speak of the IBA as the global voice of the legal profession – it is therefore fitting that we will gather together in Sydney as there are few cities in the world that can truly match its genuinely global and exciting contemporary nature.

As the central event of the international legal community’s calendar, the IBA’s Annual Conference presents you with an unparalleled opportunity to exchange knowledge and to create and renew a global network of colleagues and business contacts. More than 200 sessions will be included in the 2017 programme, which will culminate in the impressive Rule of Law Symposium. There will be exceptional showcase sessions presented by the LPD, SPPI, BIC and and IBAHRI and the committee sessions will offer the chance to hear from the best experts in the field, benefiting all delegates, whichever your area of practice.

If you are not already a member of the IBA, I highly recommend that you join – not just for the instant discount from which you benefit for this and other IBA conferences, but for the value in the continuous benefits to your education and professional development throughout the year and the connections the IBA committees can provide.

The city of Sydney and its diverse inhabitants represent a dynamic and forward-looking spirit that reflects the IBA's contemporary vision as we move further into the 21st century. I urge you to join us in our global conversation at Sydney Harbour, and to meet friends old and new in October.

I look forward to seeing you in Sydney.
Martin Šolc

President, International Bar Association

08/10/2017

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