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Personal Income Tax Act No. 104

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National Planning Commission Act

Arrangement of Sections
Section
1. Establishment of the National Planning Commission
2. Objectives of the Commission
3. Membership of the Commission
4. Functions of the Commission
5. Powers of the Commission
6. Other Officers of the Commiss ion
7. Conditions of Service
8. Tenure of Office

Financial Provisions

9. Funds of the Commission
10. Annual estimates and account

Relationship with other bodies

11. Commission to provide Secretariat for certain bodies
12. Relationship with other bodies
13. Presentation on boar ds and governing council of certain bodies
14. Affiliated bodies

Miscellaneous and Supplementary

15. Annual reports
16. Transitional provisions
17. Regulations
18. Power of the President to give directives
19. Repeal of 1992 No.12
20. Savings and transfers of liabilities, staff, et c
21. Interpretation
22. Short title

SCHEDULE
Proceedings of the Commission

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Chapter N66

National Planning Commission Act

An Act to establish the National Planning Commission to, among other things,
determine and advise on policies that will best promote national unity and integration
and sustain the Nigerian nation.

[1993 No. 71] [23rd August, 1993] [Commencement]

1. Establishment of National Planning Commission

(1) There is hereby established a Commission to be known as the National
Planning Commi ssion (in this Act referred to as “the Commission”).
(2) The Commission shall be structured into various activity departments, as it
deems appropriate for the effective discharge of its functions.

2. Objectives of the Commission

The objectives of the Commi ssion shall be to:
(a) Determine and advice on policies that will best promote national unity and
integration and sustain the Nigerian nation;
(b) Ensure social justice and human welfare at all levels of the Nigerian society;
(c) Focus on key national development issu es and suggest ways for their efficient
resolution;
(d) Determine how best the Fundamental Objectives and Directive Principles of
State Policy contained in the constitution of the Federal Republic of Nigeria
1999 can achieve the major objectives of optimal dev elopment and suggest
amendments that may be required from time to time, to achieve those
objectives in the light of encountered realities;

[Cap. C23] (e) Provide national focal point for the co -ordination and formulation of national
policies and programmes;
(f) Draw up from time to time national economic priorities and programmes and
map out implementation strategies;
(g) Co -ordinate the formulation and implementation of government programmes
as contained in annual plans, budgets, medium -term and perspective plans at
Federal, State and Local Government levels;
(h) Enhance the efficiency of public sector spending and general national
economic management;
(i) Continuously visualise the inter national economic system in target horizons
and identify how best Nigeria can best adapt to realise the objectives set out in
this section and compete efficiently in the global system

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3. Membership of the Commission

(1) The Commission shall consist of:
(a) The Vice -President as Chairman;
(b) The Deputy Chairman of the Commission;
(c) Four full -time Commi ssioners who shall be in charge of groups of
Departments;

(2) In addition, the Commission shall have the following other members who shall
be part -time Commissioners namely:
(a) The Minister of Finance;
(b) The Minister of Petroleum Resources;
(c) The Minister of Agricul ture and Rural Development;
(d) The Minister of Industry
(e) The Permanent Secretary, State and Local Government Affairs Office;
(f) The Governor of the Central Bank of Nigeria;
(g) One Member to represent the organised private sector;
(h) One member to represent the labour u nions; and
(i) Two other members appointed on their own merit.

(3) The Deputy Chairman and all other members of the Commission shall be
appointed by the President.
(4) The Deputy Chairman shall be a Minister of cabinet rank and the full -time
chief executive of the Co mmission.
(5) The Deputy Chairman and the four full -time Commissioners shall be persons
of high professional competence and must be of good repute.
(6) The Commission shall be located in the Presidency and shall not be the subject
to the direction, control or supe rvision of any other authority or person in the
performance of its functions under this Act, other than the President.
(7) The supplementary provisions contained in the Schedule to this Act shall have.
effect with respect to the proceedings of the Commission a nd other matters
contained therein.

[Schedule] 4. Functions of the Commission

The functions of the Commission shall be to:
(a) Provide policy advice to the President in particular and Nigeria in general on
all spheres of national life;
(b) Set national prioriti es and goals and engender consensus among government
agencies, corporate bodies and workers’ unions in support and
accomplishment of such priorities and goals as may be contained in guidelines
issued by the Commission from time to time;
(c) Undertake periodic review and appraisal of the human and material resource
capabilities of Nigeria with a view of advancing their development and
efficiency and effective utilisation;

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(d) Formulate and prepare long term, medium term and short term national
development plans to c o-ordinate such plan s and to coordinate such plans at
the Federal, State and Local Government levels;
(e) Monitor projects and progress relating to plan implementation;
(f) Advise on changes and adjustments in institutions and management techniques
as well as atti tudes necessary for the alignment of actions with plan targets and
goals;
(g) Conduct research into various aspects of national interest and public policy
and ensure that the implications and results of findings in such research are
geared towards the enhancem ent of national economic, social, technological,
defence and security capabilities and management;
(h) Mobilise popular, group and institutional consensus in support of government
policies and programmes;
(i) Manage multilateral and bilateral economic co -operation , including
development aid and technical assistance programming;
(j) Deal with matters relating to regional economic cooperation including the
Economic Community of West African States, the African Common Market,
the United Nations Economic Community for Afri ca and South -South
Cooperation; and
(k) Carry out such other activities as are necessary or expedient for the full
discharge of all or any of the functions conferred on the Commission under
this Act.

5. Powers of the Commission

In the discharge of its dutie s under this Act, the Commission shall have power
to:

(a) Ask for and obtain from any government agency or other private statistical or
other information relevant to the functions of the Commission under this Act;
(b) Bring to the attention of the President areas where national policies and
programmes are seriously hampered and violated;
(c) Prescribe action along a given course for any government agency for the
attainment of identified specific national objectives;
(d) Advise the President as to the appropriate measures to undertake by
appropriate agencies or bodies in order to ensure their conformity with
national policies or programmes;
(e) With the approval of the President, direct the Ministries and appropriate
agencies not to release funds for projects that have not been properly approved
by the Commission or projects for which there is lack of adequate information;
(f) Issue guidelines and circulars regarding plan preparation, implementation and
control;
(g) Make representation in the legislature for and on behalf of the Preside nt;
(h) Recruit, promote and discipline all officers of the Commission, provided that
the Commissioners and the Secretary can only be disciplined with the
approval of the President;
(i) Determine the conditions of service of its employees, as appropriate;
(j) Provide advisory services on matters referred to it by any Government of the
Federation or its agency; and

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(k) Express its opinion on any matter it considers pertinent to the national
development process

6. Other Officers of the Commission

(1) There shall be appointed , by the President a Secretary to the Commission who
shall hold a rank not below that of a Permanent Secretary in the civil service
of the Federation.
(2) The Secretary shall assist the Deputy Chairman in carrying out the day -to-day
activities of the Commissio n and shall carry out such other duties as may be
directed, from time to time by the Deputy Chairman.
(3) The Secretary shall also serve as the secretary to the National Economic
Advisory Council.
(4) The Commission may appoint such number of other persons to be employees
of the Commission as it may deem fit.

7. Conditions of Service

The Commission shall develop and submit to the President appropriate
conditions of service covering remunerations, fringe benefits, pension scheme
and other benefits which would ena ble it attract and retain high quality
manpower.

8. Tenure of office

(1) The Deputy Chairman and the Secretary of the Commission shall hold office
for five years renewable for one further period of five years.
(2) Each full -time Commissioner shall serve for an i nitial period of four years
renewable for another term of four years only.
(3) Any full -time Commissioner may resign his appointment at any time by notice
in writing under his hand addressed to the President
(4) A member of the Commission appointed under paragraph s (g), (11) and (i) of
subsection (2) of section 3 of this Act shall hold office for a term of four years
only.
(5) If a member of the Commission dies or resigns or otherwise vacates his office
before the expiry of the term for which he is appointed, a fit and proper person
shall be appointed in his place.
(6) A member of the Commission may be removed from office by the President
if:
(a) He is satisfied that it is not in the interest of the Commission or the interest of
the public that the member should continue in off ice;
(b) In the case of a part -time member, the member ceases to hold the office of
member of chief executive of the relevant Ministry or extra -Ministerial
Department or cease to represent the interest group.

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Financial Provisions
9. Funds of the Commission

The Commission shall:
(a) Operate within normal budgetary allocations as may be made to it by the
Federal Government;
(b) Not charge or receive any fees whatsoever for services rendered to the Federal
or State Governments;
(c) Not receive any gift of any description from any source from either the public
or private sector;
(d) Not establish or operate separate funds; and
(e) Not invest its funds with intent to charging or receiving interest on such
investments.

10. Annual estimates and account

The Commission shall not later than 31 October in each year submit to the
President an estimate of its expenditure and income during the next
succeeding financial year.

Relationship with other bodies

11. Commission to provide the Secretariat for the following planning bodies, that
is:
(a) The National Economic Council ;
(b) The conference of Ministers and Commissioners responsible for economic
planning ;
(c) The Joint Planning Board; and
(d) The National Economic Advisory Council .

12. Relationship with other bodies

The Commission sha ll maintain liaison with the private sector, labour unions,
universities, research institutes, non -governmental organisations and such
other bodies as may be useful in promoting plan formulation, acceptability and
implementation.

13. Representation on boa rds and governing council of certain bodies

The Commission shall be represented on the boards and governing councils of
such bodies as the President may decide and, without prejudice to the
provisions the Commission shall on the commencement of this A ct be
represented on the boards and councils on which the Planning Office of the
former Ministry of Budget and Planning served.

14. Affiliated bodies

As from the commencement of this Act, the following bodies shall become
subsidiary organs of the Commi ssion , that is:

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(a) The National Centre for Economic Management and Administration;
(b) The Centre for Management Development;
(c) The Federal Office of Statistics;
(d) The National Manpower Board;
(e) The National Data Bank; and
(f) Such other bodies as the President may decide from time to time

Miscellaneous and Supplementary

15. Annual Reports
The Commission shall prepare and submit to the President not later than 30
June each year, a report in such form as he may direct on the activities of the
Commission during the immedia te preceding year, and shall include in such
report a copy of the audited accounts of the Commission for that year and the
Auditor -General’s comments therein.

16. Transitional provisions

(1) On the comment of this Act:
(a) The Planning office of the former Mini stry of Budget and Planning shall cease
to exist and its rights and obligations shall reside in the Commission;
(b) The Capital Budget section of the Budget Office shall be transferred to the
Federal Ministry of Finance;
(c) The existing staff of the Planning Offi ce of the former Ministry of Budget and
Planning shall be deemed to be the staff of the Commission, so however that:
(i) A Staff may opt out of the Commission within sixty days of the coming
into force of this Act;
(ii) The Commission may, on advice, dispe nse with the services of any
existing staff whose level of competence is adjudged inadequate for coping
with the task of the Commission.
(2) All existing legislation and guidelines that are at variance with this Act shall
be deemed to have been amended in the conformity with the provisions of this
Act.

17. Regulations

The President may make regulations generally for the purpose of giving effect
to the provisions of this Act.

18. Power of the President to give directives

Subject to the provisions of this A ct, the President may give to the
Commission directives of a general nature relating generally to matters of
policy with regards to the exercise by the Commission of its functions and it
shall be the duty of the Commission to comply with such directives.

19 . Repeal of 1992 No. 12

The National Planning Commission Act is hereby repealed.

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20. Savings and transfer of liabilities, staff, etc

(1) The statutory functions, rights, interest, obligations and liabilities of
the Commission existing before the commence ment of this Act under
any contract or instrument shall by virtue of this Act be deemed to
have been assigned to and vested in the Commission established by
this Act.
(2) Any such contract or instrument as mentioned in subsection (1) of this
section shall be o f the same force and effect against or in favour of the
Commission established by this Act and shall be enforceable as fully
and electively as if instead of that Commission the Commission
established by this Act had been named therein or had been a party
thereto.
(3) The Commission established under this Act shall be subject to all
obligations and liabilities to which the Commission was subject
immediately before this Act and all other persons shall have the same
rights, powers and remedies against the Commissi on established by
this Act as had against the Commission before the commencement of
this Act.
(4) Any proceedings or cause of action pending or existing immediately
before the commencement of this Act by or against the Commission in
respect of any right, inter est, obligation or liability of the Commission
may be continued or as the case may be, commenced, and any
determination of a court of law, tribunal or other authority or person
may be enforced by or against the Commission established by this Act
to the sam e extent that such proceedings, cause of action or
determination might have been continued, commenced or enforced by
or against the Commission established under the repealed Act.
(5) All assets, funds, resources and other movable or immovable property
which im mediately before the commencement of this Act were vested
in the Commission established under the repealed Act shall by virtue
of this Act and without further assurance be vested in the Commission
established under this Act.
(6) Any person who immediately befo re the coming into force of this Act
is the holder of any office in the Commission existing before the
commencement of this Act shall, on the commencement of this Act
continue in office and be deemed to have been appointed to this office
by the Commission established by this Act unless the authority by
which the person was appointed terminates the appointment.

21. Interpretation

In this Act, unless the context otherwise requires:

“Commission” means the National Planning Commission established by
secti on I of this Act;

“Deputy Chairman” means Deputy Chairman of the Commission;

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“Member” means a member of the Commission and includes the Chairman;

“Repealed Act” means the National Planning Act 1992;

“Secretary” means the Secretary to the Commissio n.

22. Short title

The Act may be cited as the National Planning Commission Act.

SCHEDULE

[Section 3(7)]

Proceedings of the Commission

1. (1) The Commission shall meet for the conduct of its business at such time,
place and on such day as the Presi dent may appoint but shall meet not less
than twice in a year.
(2) At a meeting in which the Vice -President is not the present, the Deputy
Chairman shall preside.

2. The Commission shall have the power to regulate its proceedings and may
make standing o rders for that purpose and subject to any such standing orders
and to paragraph 3 of this Schedule, may function not withstanding:

(a) Any vacancy in its membership or the absence of any member;

(b) Any defect in the appointment of a member; or

(c) That a person n ot entitled to do so took part in the proceedings.

3. The quorum at any meeting of the Commission shall be a simple majority of
the members.

4. Where standing orders made under paragraph 2 of this Schedule provide for
the Commission to co -opt persons w ho are not members of the Commission,
such persons may attend meetings of the Commission and advise it on any
matter referred to them by the Commission but shall not count towards a
quorum and shall not be entitled to vote at any meeting of the commission.

Committees
5. The Commission may appoint more committees to advise it on the exercise
and performance of its functions under this Act and shall have power to
regulate the proceedings of its committees.

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Miscellaneous

6. (1) Any contract or instrument which if entered into or executed by a person
not being a body corporate would not be required to be under seal, may be
entered into or executed on behalf of the Commission by any person generally
authorised in that on behalf of the Commission

(2) Any me mber of the Commission or of a committee thereof, who has a
personal interest in any contract or arrangement entered into or proposed to be
considered by the Commission or a committee thereof shall forthwith disclose
his interest to the Commission or the c ommittee, as the case may be, and shall
not vote on any question relating to such contract arrangement.

7. (1) The common seal of the Commission shall not be used or affixed to any
any document except in pursuance of a resolution duly passed at a properl y
constituted meeting of the Commission and recorded in the minutes of the
Commission

(2) The fixing of the seal of the Commission shall be authenticated by the
signature of the Deputy Chairman or some other member authorised generally
or specifical ly by the Commission to act for that purpose.

(3) Any document purporting to be a document duly executed under the seal
of the Commission shall be received in evidence and shall, unless contrary
disproved, be deemed to be so executed.

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