A Senior Advocate of Nigeria, Kemi Pinheiro, has clarified that the 1999 Constitution empowers the President to modify existing laws to align with constitutional provisions, but not to override Acts of the National Assembly.
Pinheiro made the clarification amid controversy surrounding an executive order issued by Bola Tinubu halting revenue deductions by the Nigerian National Petroleum Company Limited and other agencies.
Section 315 and Presidential Powers
Citing Section 315 of the Constitution of the Federal Republic of Nigeria (1999, as amended), Pinheiro explained that the President is recognised as the “appropriate authority” empowered to modify existing laws to bring them into conformity with the Constitution.
According to him, Section 315(2) allows the President to make necessary textual modifications to existing laws where required for constitutional compliance.
However, he stressed that such powers are limited to aligning laws with constitutional provisions and do not amount to legislative authority.
Executive Order vs Act of Parliament
Pinheiro emphasised that an executive order is a binding directive issued by the President to Ministries, Departments and Agencies (MDAs) for policy implementation and administrative efficiency.
Although executive orders carry legal weight within the executive arm, they are not Acts of Parliament.
He referenced Section 4 of the Constitution, which vests law-making powers in the National Assembly, and Section 1(3), which establishes constitutional supremacy.
He maintained that an executive order cannot override a duly enacted Act of the National Assembly.
Where any Act conflicts with the Constitution, only a court of competent jurisdiction can declare it null and void.
Call for Institutional Inclusion
Meanwhile, the Arewa Think Tank urged President Tinubu to include the Revenue Mobilisation, Allocation and Fiscal Commission in the implementation committee for the oil revenue reform directive.
The group argued that broader institutional collaboration would enhance transparency, accountability, and effective management of the Federation Account.
