10 Facts about the Revenue Mobilisation Allocation and Fiscal Commission (RMAFC)

Temidayo Taiwo-SidiqJune 22, 20236 min

RMAFC undertook the last review of remuneration for public office holders in 2007, which culminated in the ‘Certain Political, Public and Judicial Office Holders (Salaries and Allowances, etc) (Amendment) Act, 2008’ 

 

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The last few days have seen many hues and cry about a proposed increase of 114 per cent in the salaries of political office holders, including the President, vice president, governors, lawmakers, as well as judicial office holders by the Revenue Mobilisation Allocation and Fiscal Commission (RMAFC).

RMAFC Chairman, Muhammadu Shehu, represented by a federal commissioner, Rakiya Tanko-Ayuba (Kebbi), had on Tuesday in Birnin Kebbi, justified its recommendation for an increase in the salaries of elected politicians during the presentation of reports of the reviewed remuneration package to Kebbi State Governor, Dr Nasir Idris.

Noting that the last remuneration review was conducted in 2007, which culminated in the ‘Certain Political, Public and Judicial Office Holders (Salaries and Allowances, etc) (Amendment) Act, 2008,’ the RMAFC Chairman stated that it is imperative that the remuneration packages for the categories of the office holders mentioned in relevant sections of the 1999 constitution (as amended) be reviewed.

While the recommendation requires approval from the president and other cabinet members as well as the National Assembly through the passage of an executive bill, the Commission has come under intense criticism from members of the public, who have expressed disgust at the timing and dwindling government revenues.

This piece thus highlights ten things you should know about the Commission as contained in the Constitution of the Federal Republic of Nigeria, 1999 (As Amended) and its Establishment Act:

 

Origin

  • The Commission is one of the fourteen (14) Federal Executive Bodies listed in the 1999 Constitution of the Federal Republic of Nigeria (As Amended) under Section 153(1).
  • It was established by Decree No. 49 of 1989 as the National Revenue Mobilisation Allocation and Fiscal Commission (NRMAFC) and renamed as Revenue Mobilisation Allocation and Fiscal Commission (RMAFC) by an amendment, Decree No. 98 of 1993 (now RMAFC Act Cap. R7 LFN 2004).
    Membership of the Commission
    (Paragraph 31, Part I of the Third Schedule to the 1999 Constitution of the  Federal Republic of Nigeria (As Amended)
  • The RMAFC comprises a Chairman and thirty-seven (37) members appointed from each State of the Federation and the Federal Capital Territory, Abuja who are appointed by the President subject to the confirmation of the Senate for a period of five (5) years and may be re-appointed for a 2nd term and no more. – Sections 31 (a) 31 (b), 154 (1) and 156 (3)
     
  • The Act establishing the Commission provides that the President appoints a Secretary to the Commission who shall carry out such duties as may be prescribed in the Act and such other duties as may be directed by the Commission – Part III Section 9 of CAP RF LFN 2004



    Functions
     
  • RMAFC has constitutional powers to monitor the accruals and disbursement of revenue from the Federation Account. –  Section 32 (a)
  • RMAFC is also saddled with the responsibility of reviewing the revenue allocation formulae and principles in operation to ensure conformity with changing realities from time to time. – Section 32 (b)
     
  • The Commission has the power to advise the Federal and State Governments on fiscal efficiency and methods by which their revenue can be increased. Section 32 (c)
     
  • RMAFC determines the remuneration appropriate for political office holders, including the President, Vice-President, Governors, Deputy Governors, Ministers, Commissioners, Special Advisers, State and Federal Legislators, as well as holders of the offices mentioned in Sections 84 and 124 of the Constitution Sections 32 (d)




    Approvals


  • An Act of the National Assembly must back all revenue formulas proposed by RMAFC and shall remain in force for a period of not less than five (5) years from the Act’s commencement date. – Section 32 (b)
     
  • The President, upon the receipt of advice from RMAFC, is to table before the National Assembly proposals for revenue allocation from the Federation Account, and in determining the formula, the National Assembly shall take into account the allocation principles, especially those of population, equality of States, internal revenue generation, land mass, terrain as well as population density.Section 160

 

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Holders of the other offices mentioned in Sections 84 and 124 of the Constitution whose remunerations are also determined by the Revenue Mobilisation Allocation and Fiscal Commission (RMAFC)

  • (a) Chief Justice of Nigeria
    (b) Justices of the Supreme Court
    (c) President of the Court of Appeal
    (d) Justices of the Court of Appeal
    (e) Chief Judge of the Federal High Court
    (f) Judges of the Federal High Court
    (g) Chief Judge and Judge of the High Court of the Federal Capital Territory, Abuja
    (h) Chief Judge of a State
    (i) Judges of the High Court of a State
    (j) Grand Kadi of the Sharia Court of Appeal of the Federal Capital Territory, Abuja
    (k) President and Judges of the Customary Court of Appeal of the Federal Capital Territory, Abuja
    (l) Grand Kadi and Kadis of the Sharia Court of Appeal of a State
    (m) President and Judges of the Customary Court of Appeal of a State
  • Chairmen and members of the following executive bodies:
    (a) Code of Conduct Bureau (b) Federal Civil Service Commission (c) Independent National Electoral Commission (INEC) (d) National Judicial Council (NJC) (e) Federal Judicial Service Commission (f) Judicial Service Committee of the Federal Capital Territory, Abuja (g) Federal Character Commission (h) Code of Conduct Tribunal (i) National Population Commission (NPC) (j) Revenue Mobilisation Allocation and Fiscal Commission (RMAFC)  (k) Nigeria Police Council (l)  Police Service Commission (m) State Civil Service Commission (n) State Independent Electoral Commission (o) State Judicial Service Commission 
  • The Auditor-General for the Federation and the Auditor-General for a State.


NOTE: The Commission is to discharge such other functions as are conferred on it by the Constitution or any Act of the National Assembly. – Section 32 (e)

Temidayo Taiwo-Sidiq

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