By Prince Dan Olaitan Dada
Nigeria’s transport and revenue sector is at a crossroads. The persistent issues of multiple taxation, illegal levies, and administrative disorder on our roads are no longer sustainable.
At the heart of the challenge is the collection of revenue relating to commercial vehicle documentation and Mobile Advertisement. For this system to work, it must be brought into full alignment with the 1999 Constitution, Road Traffic Laws, Signage and Advertisement Laws, and the provisions of the 2025 Nigeria Tax Reform.
What the law says.
The Fourth Schedule of the 1999 Constitution vests the regulation of outdoor advertising and mobile adverts on vehicles in Local Government Councils. State Signage and Advertisement Laws also provide a framework.
However, State Internal Revenue Services remain the principal institutions saddled with the responsibility to structure, harmonize, and coordinate all revenue administration within their jurisdictions. The 2025 Nigeria Tax Reform reinforces this by making harmonization a national priority to eliminate multiple taxation.
The gap between constitutional provision and operational practice has given rise to fragmentation. The result is double taxation, extortion, and other criminalities that hurt ordinary operators while denying both state and local governments their lawful IGR.
The role of advocacy.*
The Sanity Multi-Efforts Forum – SMEF has consistently exercised its mandate in Advocacy, Sensitization and Civic Engagement. Silence in the face of mismanagement and road nuisances is not an option. The objective is to work with government to correct anomalies through lawful and constructive engagement.
A traceable record of reform.
The push for standardization began with core vehicle documents: Vehicle License, Proof of Ownership, Proof of Insurance, Driver Badge, Conductor Badge, and Hackney Permit.
This began in Kwara State and was extended to Ekiti, Oyo and Osun States in partnership with State IRS, Ministries of Transportation and VIO. The aim was to ensure enforcement within the ambit of the law.
Unfortunately, some states collapsed these distinct permits into a Consolidated Emblem system without clear legal backing. In Ekiti State, an earlier Driver and Conductor Badge structure was also merged. Many states are now returning to the model of standardization earlier canvassed.
The case for nationwide harmonization.
There is an urgent need for IRS-led inter-tier harmonization across all 36 States and the FCT. The focus should be on transparent administration of:
Vehicle License, Proof of Ownership, Proof of Insurance, Driver Badge, Conductor Badge, Commercial Vehicle Colour Compliance/Exemption Permit, Hackney Permit, Roof Rack Permit, TTP/Heavy Duty Permit, Mobile Advertisement, Mobile Trade and Supply Permit, Haulage Fee, Parking Permit, and other statutory levies.
On Mobile Advertisement specifically:
It is important to clarify that Mobile Advertisement applies ONLY to “inscribed vehicles” – commercial vehicles with body inscriptions for advertising. It is unlawful and unconstitutional to levy vehicles without inscription. The current practice by non-state actors of imposing this on all vehicles must cease.
The way forward.
State Governments, State IRS, Signage Agencies, ALGON, and relevant MDAs must align with the 2025 Nigeria Tax Reform and establish a single harmonized schedule. This schedule must respect constitutional roles, protect “inscribed vehicles” only for mobile adverts, and eliminate nuisances on our roads.
A pilot of this approach is already underway in Kogi State, guided by the Federal Gazette and existing laws.
Final word.
Dansavist Multi-Concept Limited and the Sanity Multi-Efforts Group remain committed to advocating for a revenue system that is lawful, transparent, and constitutionally compliant. This covers commercial vehicle administration and other related civic engagements nationwide.
For citizens experiencing extortion or double taxation, advocacy support is available via: 08111963351, 08133357222, 08131331188, 08022299952 or sanitymultieffortsforum@gmail.com.
Sanity Must Be It, Nationwide.
Written by Prince Dan Olaitan Dada, Managing Director, DMCL/SMEL Convener, SMBI/SMEF
