Investigation Bureau Raises Concern Over Impact of New Tax Law on Operations

The Director-General of the Nigerian Safety Investigation Bureau (NSIB), Capt. Alex Badeh, has warned that the recently enacted Internally Generated Revenue (IGR) tax law could adversely affect the agency’s ability to carry out its mandate.

Speaking during a virtual media briefing on Thursday, Badeh disclosed that the bureau is currently reviewing the legislation to assess its full implications. He, however, noted that preliminary findings indicate that the law poses a significant challenge to the agency’s operations.

“It is a potential problem, but we are being proactive, and the aviation ministry is also very proactive. Let’s see how that plays out before enforcement,” he said, adding that the Ministry of Aviation is already engaging with the Federal Government to address the issue before implementation begins.

Despite these concerns, Badeh outlined the bureau’s recent strides in enhancing transportation safety, describing the implementation of the NSIB Establishment Act 2022 as a “game-changer” capable of reducing incidents and accidents across Nigeria’s multimodal transport system.

He stressed the need for cooperation from key agencies, including the Nigerian Maritime Administration and Safety Agency (NIMASA), to align with international safety standards. According to him, the NSIB has already drafted essential regulations, the Maritime Safety Investigation Regulations 2025, Railways (Investigation of Accidents and Incidents) Regulation 2024, and Civil Aviation (Investigation of Air Accidents and Incidents) Regulations 2025, which are awaiting approval before implementation.

On concerns about overlapping mandates with NIMASA, Badeh clarified that the NSIB fills a critical gap by ensuring independent safety investigations in line with global best practices. He noted that the bureau is recognised by the International Maritime Organisation (IMO) and works closely with international counterparts.

Badeh also revealed that the NSIB will onboard maritime and rail sector investigators between September and October. The bureau, he said, is engaging experienced professionals, retirees, and personnel seconded from NIMASA and the National Inland Waterways Authority (NIWA), while also sending staff for specialised training in the United Kingdom.

He further disclosed that the NSIB has a framework agreement with the Nigerian Navy to support maritime investigations and expressed optimism that NIMASA will soon cooperate fully with the bureau. He added that both the Nigerian Railway Corporation and NIWA have shown willingness to work with the NSIB.

Badeh reiterated that the agency’s investigations are aimed at determining causes rather than assigning blame, but do not preclude civil, criminal, or administrative proceedings where applicable.