Buzzapp Master 
Advisory body turns tax collection into illegal racket, deployed ‘hoodlums’ to harass motorists across Nigeria.
Despite multiple court rulings stripping it of revenue-generating powers, Nigeria’s Joint Tax Board (JTB) continues to operate an elaborate extortion scheme disguised as tax collection, a SaharaReportersinvestigation has revealed.
The JTB, originally established as an advisory body on tax matters, has transformed into what legal experts describe as a “nationwide racket” that openly violates constitutional provisions and ignores court orders.
The Scheme Unveiled
At the heart of this operation lies a controversial partnership between the JTB and Cyber1 Systems International Limited, owned by Aliyu Momoh. In 2022, Momoh approached former JTB Secretary Hajia Obomegie Nana-Aisha with a proposal for the Single Interstate Road Tax Sticker (SIRTS) and Single Haulage Fee (SHF) schemes.
Both Momoh and Nana-Aisha share roots in Etsako, Edo North Senatorial District—a connection that has raised red flags about potential conflicts of interest and regional favouritism.
The scheme received formal approval at the 150th JTB meeting on June 23, 2022, at Abuja’s Transcorp Hilton Hotel, marking the beginning of what critics now call an organized shakedown of Nigerian motorists.
Highway Harassment and Fake Receipts
Our investigation uncovered how field operatives—described by sources as “hoodlums”—have been deployed nationwide to enforce payments and intimidate drivers. These enforcers issue SIRTS stickers priced arbitrarily between ₦15,000 and ₦50,000, depending on what they perceive as a driver’s “capacity to pay.”
The operation’s questionable nature became evident when security agents in Jos, Plateau State, recovered fake payment receipts bearing identical serial numbers—clear evidence of systemic fraud.
Payments flow through multiple interbank accounts operated by Cyber1 Systems in partnership with CITISERVE, a fintech company. Crucially, no official government account or sub-head exists for these collections, making financial accountability virtually impossible.
Legal Challenge Ignored
The JTB’s authority to generate revenue has been under sustained legal attack since 2020. The Income Tax Management Act of 1961, which established the board, grants it no statutory powers for revenue collection—only advisory functions.
Constitutional lawyers have repeatedly argued that the SIRTS and SHF schemes violate the law, as only state legislatures can approve new taxes. Yet the JTB has pressed ahead regardless.
The Forum of Mobile Advert Practitioners of Nigeria filed suit FHC/L/CS/2278/22 at the Federal High Court Lagos, seeking to declare the entire SIRTS/SHF framework “illegal, null, and void.” While that case was struck out, a similar suit at Abeokuta High Court awaits judgment.
Multiple petitions have flooded law enforcement agencies demanding investigations. For instance, in November 2024, Anthony Chuwonye & Co. petitioned the Inspector General of Police for a probe into JTB activities.
The petition, dated November 18, 2024, alleged a wide range of offences including criminal conspiracy, extortion, obstruction of major highways, illegal impoundment and seizure of vehicles, as well as double and multiple taxation by unidentified illegal revenue collectors operating across the 744 local government councils in Nigeria’s 36 states and the Federal Capital Territory (FCT).
It read in part, “We act as solicitors and human right attorneys to National Harmonize Mobile Advert Industries of Nigeria. A body charged with the responsibility of collecting taxes and levies approved within the 744 local governments of Nigeria and the 36 states of Nigeria including the FCT.
“We were informed by our client that their attention has been brought to the activities of some illegal tax and levies collectors on the highways within the 744 local government Councils in Nigeria including the 36 states of Nigeria without the approval of relevant government authority, as provided for within provision of the constitution of the Federal Republic of Nigeria, 1999 (as amended).”
It further alleged that some of the “illegal revenue collectors on the highways” deliberately and intentionally exceed the quotas approved for them by the relevant authorities, thereby aligning their actions with fraudulent and exploitative practices.
Also, Barr. B.I Dakum filed a March 2024 petition on behalf of PABEN MBC LTD, targeting JTB’s dealings with Citiserve Limited.
The National Harmonised Mobile Advert Industries submitted an 18-page petition in November 2024 detailing “criminal conspiracy, extortion, illegal blockage of major highways, illegal impoundment and seizure of vehicles, double/multiple taxation and levies”.
A 2020 Federal High Court judgment in Lagos nullified the 2015 Taxes and Levies (Approved List for Collection) Amendment Order—the same legal foundation Cyber1 claims justifies its operations. The court ruled explicitly that only legislatures, not finance ministers or the JTB, can introduce new taxes.
Official Silence, Continued Impunity
Despite mounting legal challenges and evidence of widespread abuse, relevant authorities have taken no action to dismantle the schemes. Security agencies remain conspicuously silent while armed tax enforcers continue terrorizing highway users.
Lawyers who spoke with SaharaReporters have accused the security agencies of inaction despite several petitions. One lawyer cited a disturbing incidentat the IGP Monitoring Unit where investigations into this alleged fraud have faced inaction, prompting further petitions to the Inspector General of Police for further action.
JTB officials contacted by SaharaReporters refused to explain how illegally collected revenue is distributed among the JTB, state Internal Revenue Service officials, and Cyber1 Systems. They also declined to identify who authorised a private company to collect funds on the government’s behalf.
The JTB comprises a 30-member secretariat and a council of 37 State Internal Revenue Service chairmen, including the FCT. It remains unclear whether the secretariat or IRS chairmen approved the revenue-generating scheme—or if anyone with actual authority sanctioned it at all.
Threat to New Tax Reforms
The JTB’s rogue operations pose a direct threat to President Bola Tinubu’s ambitious tax reform agenda. On June 26, 2025, Tinubu signed four pivotal tax reform bills designed to streamline Nigeria’s complex tax system and boost legitimate revenue.
These reforms, effective January 1, 2026, establish a unified Nigeria Revenue Service replacing FIRS, provide tax exemptions for low-income earners, and mandate digital asset taxation within a transparent, technology-driven framework.
Tax experts warn that unchecked JTB activities could sabotage the federal government’s reform intentions, undermining public trust in legitimate tax collection while enriching private operators through illegal means.
As the JTB continues operating without transparency, legislative oversight, or statutory mandate, thousands of Nigerians remain vulnerable to extortion on the nation’s highways. The scheme represents not just a violation of law, but a betrayal of public trust that threatens Nigeria’s broader economic reform efforts.
With fake receipts circulating, armed enforcers patrolling roads, and officials refusing accountability, the lingering concern is how long authorities will allow this elaborate con game to masquerade as legitimate governance.
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