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Jamusa & Associates, Federal Capital Territory, Abuja (2026)

26/02/2026

LEGAL SERIES

The Importance of Putting Agreements in Writing.

The benefits of written agreements far outweigh the convenience of verbal agreements and in today's fast-paced and complex world, Agreements and Contracts play a crucial role in various aspects of our lives, while verbal agreements may be convenient, it is essential to understand the importance of putting your agreements in writing, some of which are:

1. Clarity and avoidance of misunderstandings:
Written agreements provide a clear and concise record of the terms and conditions agreed upon by all parties involved, unlike verbal agreements, which can be subject to misinterpretation or forgetfulness, a written contract ensures that everyone is on the same page. It outlines the rights, obligations, and expectations of each party, leaving no room for confusion or potential disputes and all parties can refer back to the agreement whenever needed, minimizing misunderstandings and fostering a better working relationship.

2. Legal Enforceability:
In case of any dispute or breach of contract, a written agreement serves as solid evidence of the obligations agreed upon by the parties. It provides a clear framework for resolving disagreements and allows the legal system to intervene and enforce the terms stipulated in the contract because it is challenging to prove the existence of a contract if there is no written agreement, making it more difficult to protect your rights and seek remedies.

3. Protection of Interests:
Written agreements help manage risks by clearly defining rights, responsibilities and dispute resolution procedures, it ensures that everyone's interests are protected and minimize the likelihood of unexpected surprises or unfavorable outcomes.

4. Business and Professional Credibility:
From a business perspective, having your agreements in writing enhances professionalism, credibility, and trust. It demonstrates your commitment to clarity and accountability, delivering a strong message about your ethical business practices and adherence to legal norms. Written agreements also foster transparency in your dealings, making potential clients, partners, or investors more confident in entering into agreements with you.

5. Legal and Regulatory Compliance:
In numerous situations, written agreements are legally required or strongly recommended. For instance, certain types of contracts, such as employment agreements, lease agreements, or service contracts, often need to be in writing to comply with specific laws and regulations.

I will conclude by saying having your agreements in writing is a fundamental step towards protecting your interests, ensuring clarity, maintaining smooth and transparent dealings with others.

Note: it is always wise to consult with a lawyer to draft or go over any agreement with you before you append your signature to ensure the agreement suits your specific needs and comply with applicable laws.

I hope this helps?

07/01/2026

FEW TIPS ABOUT THE NEW TAX ACT

26/11/2025

𝐅𝐈𝐅𝐓𝐘 (50) 𝐓𝐀𝐗 𝐄𝐗𝐄𝐌𝐏𝐓𝐈𝐎𝐍𝐒 𝐀𝐍𝐃 𝐑𝐄𝐋𝐈𝐄𝐅𝐒 𝐓𝐇𝐀𝐓 𝐖𝐈𝐋𝐋 𝐁𝐄𝐍𝐄𝐅𝐈𝐓 𝐓𝐇𝐄 𝐌𝐀𝐒𝐒𝐄𝐒 𝐔𝐍𝐃𝐄𝐑 𝐓𝐇𝐄 𝐍𝐄𝐖 𝐓𝐀𝐗 𝐑𝐄𝐅𝐎𝐑𝐌 𝐋𝐀𝐖𝐒

From 1 January 2026, the new tax laws will provide many reliefs and exemptions for low-income earners, average taxpayers, and small businesses including:

𝐏𝐞𝐫𝐬𝐨𝐧𝐚𝐥 𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐚𝐱 𝐨𝐫 𝐏𝐀𝐘𝐄

1. Individuals earning the national minimum wage or less (exempt)
2. Annual gross income up to ₦1,200,000 (translating to about ₦800,000 taxable income) is exempt
3. Reduced PAYE tax for those earning annual gross income up to ₦20 million
4. Gifts (exempt)

𝐀𝐥𝐥𝐨𝐰𝐚𝐛𝐥𝐞 𝐃𝐞𝐝𝐮𝐜𝐭𝐢𝐨𝐧𝐬 & 𝐑𝐞𝐥𝐢𝐞𝐟𝐬 𝐟𝐨𝐫 𝐢𝐧𝐝𝐢𝐯𝐢𝐝𝐮𝐚𝐥𝐬

5. Pension contribution to PFA
6. National Health Insurance Scheme
7. National Housing Fund contributions
8. Interest on loans for owner-occupied residential housing
9. Life insurance or annuity premiums
10. Rent relief - 20% of annual rent (up to ₦500,000)

𝐏𝐞𝐧𝐬𝐢𝐨𝐧𝐬 & 𝐆𝐫𝐚𝐭𝐮𝐢𝐭𝐢𝐞𝐬 - 𝐄𝐱𝐞𝐦𝐩𝐭

11. Pension funds and assets under the Pension Reform Act (PRA) are tax-exempt.
12. Pension, gratuity or any retirement benefits granted in line with the PRA
13. Compensation for loss of employment up to ₦50 million

𝐂𝐚𝐩𝐢𝐭𝐚𝐥 𝐆𝐚𝐢𝐧𝐬 𝐓𝐚𝐱 (𝐂𝐆𝐓) - 𝐄𝐱𝐞𝐦𝐩𝐭

14. Sale of an owner-occupied house
15. Personal effects or chattels worth up to ₦5 million
16. Sale of up to two private vehicles per year
17. Gains on shares below ₦150 million per year or gains up to ₦10 million
18. Gains on shares above exemption threshold if the proceed is reinvested
19. Pension funds, charities, and religious institutions (non-commercial)

𝐂𝐨𝐦𝐩𝐚𝐧𝐢𝐞𝐬 𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐚𝐱 (𝐂𝐈𝐓) - 𝐄𝐱𝐞𝐦𝐩𝐭

20. Small companies (turnover not more than ₦100 million and total fixed assets not more than ₦250 million) pay 0% tax
21. Eligible (labelled) startups are exempt
22. Compensation relief - 50% additional deduction for salary increases, wage awards, or transport subsidies for low-income workers
23. Employment relief - 50% deduction for salaries of new employees hired and retained for at least three years
24. Tax holiday for the first 5-years for agricultural businesses (crop production, livestock, dairy etc)
25. Gains from investment in a labeled startup by venture capitalist, private equity fund, accelerators or incubators

𝐃𝐞𝐯𝐞𝐥𝐨𝐩𝐦𝐞𝐧𝐭 𝐋𝐞𝐯𝐲 - 𝐄𝐱𝐞𝐦𝐩𝐭

26. Small companies are exempt from 4% development levy

𝐖𝐢𝐭𝐡𝐡𝐨𝐥𝐝𝐢𝐧𝐠 𝐓𝐚𝐱 - 𝐄𝐱𝐞𝐦𝐩𝐭

27. Small companies, manufacturers and agric businesses are exempt from withholding tax deduction on their income
28. Small companies are exempt from deduction on their payments to suppliers

𝐕𝐚𝐥𝐮𝐞 𝐀𝐝𝐝𝐞𝐝 𝐓𝐚𝐱 (𝐕𝐀𝐓) - 0% 𝐨𝐫 𝐄𝐱𝐞𝐦𝐩𝐭

29. Basic food items - 0% VAT
30. Rent - Exempt
31. Education services and materials - 0% VAT
32. Health and medical services
33. Pharmaceutical products - 0% VAT
34. Small companies (≤ ₦100m turnover) are exempt from charging VAT
35. Diesel, petrol, and solar power equipment - VAT suspended or exempt
36. Refund of VAT on assets and overheads to produce VATable or 0% VAT goods and services
37. Agricultural inputs - fertilizers, seeds, seedlings, feeds, and live animals
38. Purchase, lease or hire of equipment for agric purposes
39. Disability aids - hearing aids, wheelchairs, braille materials
40. Transport - shared passenger road transport (non-charter)
41. Electric vehicles and parts - exempt
42. Humanitarian supplies - exempt
43. Baby products
44. Sanitary towels, pads or tampons
45. Land and building

𝐒𝐭𝐚𝐦𝐩 𝐃𝐮𝐭𝐢𝐞𝐬 - 𝐄𝐱𝐞𝐦𝐩𝐭

46. Electronic money transfers below ₦10,000
47. Salary payments
48. Intra-bank transfers
49. Transfers of government securities or shares
50. All documents for transfer of stocks and shares

04/09/2025

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08078856400

21/07/2025

A Silent Crime or a Silenced Crime? Re-examining the Stance of the VAPP Act on Marital R**e in Nigeria.
By Emmanuel O. Otumala

INTRODUCTION
Globally, r**e is recognized as a heinous crime due to the grave physical, psychological, and social scars it leaves on victims. In response, countries all over the world have enacted laws to criminalize non-consensual sexual acts, but the legal conception of r**e that occurs within the confines of marriage remains contentious, particularly in Nigeria where it is culturally believed that marriage grants consent in perpetuity.

Historically, Nigeria’s Criminal laws expressly exempted spouses from r**e liability, reinforcing the notion that marital r**e cannot exist. However, the Violence Against Persons (Prohibition) Act (VAPP Act) was enacted in 2015 as a progressive legislation to prohibit all forms of.....

Read more via ;https://sabilaw.org/a-silent-crime-or-a-silenced-crime-re-examining-the-stance-of-the-vapp-act-on-marital-r**e-in-nigeria/

26/06/2025

New Tax Law....

No more VAT on items like FOOD, EDUCATION, HEALTHCARE, ELECTRICITY and BABY PRODUCTS

26/06/2025

If your company makes N50m or less in a year, you will no longer pay COMPANY INCOME TAX

26/06/2025

*TAX UPDATE!*

*TRANSFORMING NIGERIAN TAX SYSTEM FROM OLD TESTAMENT TO NEW TESTAMENT*

President Bola Ahmed Tinubu is set to sign into law today the Nigeria Tax Reforms Bills.

Recall that the National Assembly previously rejected the Bills, but today, the Law of Moses is now repealed, and the Gospel will be written in our hearts

Key Highlights of the Bill:

1. Tax exemption for workers earning ₦800,000 and below annually.

2. 25% personal income tax applies only to individuals earning above ₦50 million annually.

3. Small businesses owners are exempted from paying income tax.

4. Company income tax for medium and large companies will be reduced from 30% to 25% starting in 2026.

5. Value Added Tax (VAT) exemptions on essential goods and services consumed by the poor, including food items, medical services, pharmaceuticals, educational fees, and electricity.

6. The Nigeria Revenue Service (NRS) will now collect revenues previously handled by agencies such as the Nigeria Customs Service, NUPRC, NPA, and NIMASA.

7. VAT remains at 7.5%, and corporate income tax stays at 30%. NO INCREMENT!

8. Introduction of a Development Levy ranging from 4% to 2%, allocated to support the Student Education Loan Fund, TETFund, NITDA, and NASENI.

9. FIRS now renamed NRS

24/06/2025

📌

12/05/2025

No police officer or security agent has the right to arrest you without first doing the following:

* Properly identifying themselves.

* Telling you which station or unit they’re from.

* Clearly explaining the reason for your arrest.

* Presenting a valid arrest warrant (when required).

* If they don’t do any of these, the arrest is ILLEGAL.

And yes, the officer involved can be held personally accountable under the law.✍️

Sadly, there have been cases where people were kidnapped by crim!nals pretending to be officers. That’s why it’s not disrespectful — it’s your RIGHT — to ask questions like:

“Who are you?”
“Where are you from?”
“Can I see your ID?”
“Why are you arresting me?”
“Where is your warrant?”

Don’t just enter a Hilux in fear. 😆

Knowing your rights is not resisting — it’s protecting your life✍️

Have a blessed week ahead

18/04/2025

NEXT OF KIN: What the law of succession PROVIDES FOR A MAN/WOMAN WHO DIES INTESTATE(WITHOUT A WILL)

In Nigeria today there is a misconception about succession where people assume that the person used as next-of-kin will take charge of all their properties after their demise. Men usually use their wives, some their first son but women they either use their children, siblings or their parents & few use their husbands as their next-of-kin. The reason for this is to protect their properties from their spouses when they are no more.

By law, your next-of-kin is just a mere point of contact and nothing more. Being next-of-kin to a deceased person does not crown you with any special right or privilege, aside being a contact person, in case the actual person can’t be reached.

It is advisable that one of the ways to avoid disputes over your properties when you die is to make a Will. Making a Will does not guarantee the absence of any dispute, however it reduces the possibility of any as the law makes it mandatory for your last wishes to be respected as contained in the Will.

In a situation where there is an absence of a Will and there’s a need to decide who comes next in order of priority, the kind of marriage contracted by the deceased , when he/she was alive, also has its role to play in this regard.

In this regard, the person is said to have died INTESTATE. The question is: is it the next-of-kin that assumes control of the deceased properties? The answer is in the NEGATIVE.

For those who are married under the Act (Statutory Marriage, erroneously called Court Marriage), the law has stipulated the order of priority under the respective Administration of Estates Laws of different states. The order is as follows:

1. Husband or wife;

2. Children or the surviving
grandchildren of the child of the deceased who died in the lifetime of the deceased;
3. Father or mother of the deceased or the surviving issue of a child who died in the lifetime of the deceased
4. Brothers or sisters of the deceased of full blood and the children of such brothers or sisters who died in the lifetime of the deceased;

5. Brothers or sisters of half-blood of the deceased;

6. Grandfather or grandmother of the deceased;

7. Uncles and aunts of full blood or their children;

8. Creditors of the Deceased; and

9. Administrator General (where all the preceding fail)

From the above, it’s clear that being a next-of-kin has no place to survive a deceased.

Lastly, Please I’ll advice you make a WILL while you are alive. Protect your family, protect your loved ones. Help reduce any form of dispute while you are gone.

GOODMORNING AND HAVE A WONDERFUL HOLIDAYS 😊

18/11/2024

*BREAKING: Landmark Judgement.*

*NOTICE TO ALL PARENTS AND STUDENTS WRITING WAEC, NECO & JAMB( UTME)*
__________________________
In a recent case of Agbakor Isaac Terkuye vs WAEC, the court said that WAEC has no power to cancel any subject of a student on the ground of examination malpractice. Cancellation of results without inviting the student to defend the alleged examination malpractice is a violation of his right to fair hearing..
See below the case.

Suit No. MHC/37/2023
Between:
AGBAKOR ISAAC TERKUVE
V
WEST AFRICAN EXAMINATIONS COUNCIL (WAEC)

The Benue State High Court has declared the cancellation of the scores/results of Agbakor, Isaac Terkuve (Plaintiff) in English Language and General Mathematics by WAEC as unwarranted and unlawful. Delivering judgment in Suit No. MHC/37/2023 between the Plaintiff and WAEC (Defendant) on 7th March, 2024, Hon Justice Kume also declared that the unilateral cancellation of the Plaintiff's scores/results in the said subjects by the Defendant without affording the Plaintiff the opportunity to defend himself of any allegation is an infringement of the Plaintiff's fundamental right to fair hearing.
Consequently, the court granted an order directing the Defendant to restore and release the Plaintiff's scores/results in English Language and General Mathematics forthwith and directed the Defendant to issue a certificate to the Plaintiff covering all nine subjects the Plaintiff registered and sat for in the examination.

The defence of the Defendant to the suit of the Plaintiff was that the results were cancelled for examination malpractice but the court held that examination malpractice is a criminal offence and only a court of competent jurisdiction (Federal HIGH Court) can declare that it has been committed by a candidate. The court also noted that although the Defendant was alleging exam malpractice, the scripts of the students who allegedly got involved in the act were not placed before the Court for evaluation.

The court however refused to award monetary damages in favour of the Plaintiff against the Defendant.

Reacting to the judgment, Dr. Emmanuel Zungwem Agbakor, father and counsel to the Plaintiff, thanked the Court for a well articulated, researched and delivered judgment.

This is a landmark decision that parents should know.

Jamusa & Associates

26/02/2026

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