By Abiola Olawale
Amid heated national debates, the Presidency has firmly defended President Bola Ahmed Tinubu’s recent Executive Order No. 9 of 2026, asserting that the directive mandating direct remittance of oil and gas revenues to the Federation Account is fully aligned with the provisions of the 1999 Constitution of the Federal Republic of Nigeria (as amended).
Signed on February 13, 2026, and effective immediately, the Presidential Executive Order to Safeguard Federation Oil and Gas Revenues and Provide Regulatory Clarity requires that all revenues from petroleum operations be paid directly into the Federation Account.
This move is said to be aimed at eliminating excessive deductions, curbing wasteful spending, removing duplicative structures in the sector, and ensuring greater transparency and fiscal responsibility for the benefit of all Nigerians.
However, the order has sparked debates with the President of the Petroleum and Natural Gas Senior Staff Association of Nigeria (PENGASSAN), Festus Osifo, leading the opposition against the directive from the President.
Reacting to the barrage of reactions, the Special Adviser to President Bola Tinubu on Media and Public Communications, Sunday Dare, defended Executive Order 9, stating that the directive upholds constitutional provisions on revenue management rather than constituting an overreach of executive powers.
In a post shared on his official X handle on Monday, while addressing concerns raised by critics, Dare said suggestions that EO9 amounts to the President “making law” misrepresent both the Constitution and the fiscal issues involved.
Quoting Section 80(1) of the 1999 Constitution (as amended), he said, “Section 80(1) of the Constitution (1999, as amended) is mandatory: all revenues or other moneys raised or received by the Federation shall be paid into and form one Consolidated Revenue Fund of the Federation.”
He argued that public revenue cannot lawfully be retained or applied outside constitutionally recognised funds, adding that Section 162 of the Constitution further requires revenues accruing to the Federation to be paid into the Federation Account for distribution according to constitutional allocation principles.
“The order of legality is clear: revenue must first enter constitutionally recognised accounts before it can be appropriated, shared, or spent,” Dare stated.
According to him, EO9 merely operationalises these constitutional provisions within the oil and gas sector by mandating the direct remittance of petroleum revenues — including royalties, taxes, profit oil and gas, penalties and related receipts — into recognised government accounts. He added that the order also strengthens reconciliation and transparency across revenue collection, custody, and reporting processes.
Dare maintained that the executive order does not infringe on the powers of the National Assembly or amend any existing legislation, including the Petroleum Industry Act.
“EO9 does not intrude into legislative competence. Section 60(1) preserves the procedural autonomy of the National Assembly; EO9 does not regulate legislative procedure, amend the Petroleum Industry Act (PIA), or repeal any statute.
“It is an executive instrument issued under Section 5 to ensure faithful execution of the Constitution and applicable laws,” Dare added.
The presidential aide noted that any dispute over the constitutional validity of the order should be resolved by the judiciary.
“If any party disputes the constitutional validity of EO9, the judiciary remains the proper forum for determination. Pending any judicial pronouncement, the Executive is duty-bound to protect Federation revenues, uphold constitutional supremacy, and strengthen fiscal integrity for FAAC distributions, budget credibility, and macroeconomic stability,” he stated.
