Oyo State Governor, Seyi Makinde, has said he “misses” the leadership style of former Vice President Yemi Osinbajo, asserting that national decision-making has changed since Osinbajo left office.
Governor Makinde spoke on Saturday during the 60th birthday celebration of Samson Ajetomobi, president of The Men of Issachar Vision Incorporated and overseer of Redemption Faith Churches, held in Ibadan, the Oyo State capital.
Former Vice-President Osinbajo was among the dignitaries at the event.
Addressing Osinbajo directly, Makinde said his comments were neither political nor aimed at any podium.
“Sir, I personally miss you in that position (as vice president). A lot of people may not know why things are not really the same. It’s not a political talk because I’m not on that podium,” he said.
The Governor recalled how Osinbajo’s leadership as chairman of the National Economic and Financial Council (NEC) influenced his own decisions during the early days of the COVID-19 pandemic in 2020, soon after he assumed office as governor.
“I remember I was barely seven months into the position of the Governor of Oyo State and that was my very first public service job. And we had a crisis in the country; this was February 2020,” Makinde said.
“There was COVID, and we came in for the National Economic Council meeting. It was a hot meeting; the Chairman of the Council (Osinbajo) came in and a few of my colleagues. I wasn’t sure whether they had a meeting before that, but they came in and said we should all go back and lock down our states. So, for Oyo State people, why I did not lock down during COVID was because of his decision.”
Makinde said Osinbajo’s inclusive approach at NEC allowed room for debate and consideration of differing viewpoints among governors — a practice he argued has become less prevalent under the current federal administration.
The Governor also criticised the handling of the recently enacted national tax reform bills, which have continued to generate debate across the country.
He described the process as lacking transparent consultation and meaningful engagement with state leaders.
“But we had the same situation in this dispensation; it was the tax bill, and we said, ‘Look, bring the tax bill; bring it back; let us all have an opportunity to look dispassionately at it,’ but you cannot speak truth to power in this dispensation; the tax bill will go ahead,” Makinde said.
He said neither the governors nor Nigerians were clear about the final content of the tax bill, despite concerns raised about the process and outcomes.
“They said the tax bill will go ahead. It is an affront for even the governors to be saying that what the presidency has done to send the tax bill to the National Assembly. The tax bill, we don’t know what was passed at the National Assembly, we also don’t know what was signed. When I say I miss you, I miss you so much sir,” Makinde added.
LIRS to Recover Unpaid Taxes Through Banks, Employers, Tenants and Other Third Parties
The Lagos State Internal Revenue Service (LIRS) has announced that it will enforce its statutory powers to recover unpaid taxes from defaulting taxpayers through third parties, including banks, employers, tenants, debtors and business partners.
The directive is contained in a public notice dated 21 January 2026, issued by the tax authority and published on the official LIRS website.
In the notice signed by the Executive Chairman of LIRS, Mr Ayodele Subair, the agency said it is empowered under Section 60 of the Nigeria Tax Administration Act, 2025 (NTAA 2025) to recover outstanding tax liabilities by directing third parties who hold or owe money to a defaulting taxpayer to remit such funds directly to the Service.
According to LIRS, the power of substitution applies to unpaid Personal Income Tax (PIT), Capital Gains Tax (CGT), Stamp Duties and Withholding Tax (WHT) administered by the agency.
“The Lagos State Internal Revenue Service (LIRS) issues this public notice to inform the general public, particularly employers, financial institutions, business operators and tax agents, of the provisions of Section 60 of the Nigeria Tax Administration Act, 2025 (NTAA 2025), relating to the power of substitution vested in the relevant tax authority,” the notice read.
“The NTAA 2025 empowers the Lagos State Internal Revenue Service to direct any person holding money on behalf of, or owing money to, a taxpayer who has failed to pay an established final tax liability when due, to remit such money to the Service in settlement (or partial settlement) of the outstanding tax.
“The power of substitution is a lawful collection mechanism designed to ensure efficient recovery of unpaid taxes, including Personal Income Tax (PIT), Capital Gains Tax (CGT), Stamp Duties and Withholding Tax (WHT) administered by LIRS.”
The Service explained that the enforcement measure would be applied where a taxpayer fails or refuses to settle a confirmed tax liability when due.
“Where a taxpayer fails, neglects or refuses to settle any established outstanding tax liability when due, LIRS may exercise its power under Section 60 to direct any of the following persons to pay the amount owed by the taxpayer,” the notice stated.
It added that those who may be served with substitution notices include “banks and other financial institutions, employers, tenants, debtors, customers, agents, business partners and any person owing money to a defaulting taxpayer”.
LIRS explained that once a substitution notice is issued, the recipient is legally required to comply.
“Once a substitution notice is issued, the person served is statutorily required to remit to LIRS the amount specified in the notice from funds belonging to, or payable to, the defaulting taxpayer,” the notice said.
The Service warned that failure to comply with a substitution directive constitutes an offence under the law, noting that tax liability is settled only to the extent of the amount recovered.
Banks and other financial institutions served with substitution notices are required to remit the specified amount without delay, confirm compliance through the LIRS e-Tax platform, and provide information on the taxpayer’s available balances where requested.
Employers, tenants, agents and other affected parties were also directed to deduct the stated sums from funds due to the taxpayer and remit same to LIRS within the period specified in the notice.
LIRS added that any person who does not hold or owe money to the taxpayer must notify the Service in writing within the stipulated period.
The agency further stated that affected parties may object to an assessment in writing within 30 days of receiving a substitution notice, in accordance with the law’s appeal provisions.
While the substitution mechanism allows LIRS to recover unpaid taxes through third parties, the Service noted that defaulting taxpayers remain liable for any outstanding balance not recovered and advised them to settle their tax obligations promptly to avoid penalties.
The notice warned that non-compliance with substitution directives could attract liability equal to the specified tax amount, additional penalties and interest, enforcement actions, including distraint, and possible prosecution.
- Activist Identifies Causes Of Crimes In Society - January 25, 2026
- Things Are Not the Same Without Osinbajo – Makinde - January 25, 2026
- Sit-at-Home: Anambra Enforces Salary Deductions for Civil Servants Absent on Mondays - January 25, 2026