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The Director-General of the Nigerian Safety Investigation Bureau (NSIB), Capt. Alex Badeh, has raised concerns that Nigeria’s newly enacted Internally Generated Revenue (IGR) tax law may significantly hamper the agency’s ability to carry out timely and effective safety investigations.
Speaking during a virtual media briefing on Thursday, Badeh explained that while the NSIB is still studying the provisions of the law, preliminary assessments indicate it could have a negative impact on operational capacity. The Ministry of Aviation, he noted, is already engaging with the Federal Government to seek possible amendments or exemptions before the law takes full effect.
“It is a potential problem, but we are being proactive,” Badeh said. “The aviation ministry is equally proactive. We are hopeful a workable solution will emerge before enforcement begins.”
The NSIB is Nigeria’s lead agency for investigating incidents and accidents across the aviation, maritime, rail, and other transport modes. Badeh described the 2022 NSIB Establishment Act as a “game-changer,” enabling a unified, multimodal safety framework that aligns with international best practices.
He stressed that effective investigations require not only technical expertise but also adequate funding, independence, and inter-agency cooperation. The new tax provisions, he warned, risk constraining these resources at a time when Nigeria is working to improve its global safety record.
To strengthen its mandate, NSIB has drafted three key regulatory frameworks:
Maritime Safety Investigation Regulations 2025
Railways (Investigation of Accidents and Incidents) Regulation 2024
Civil Aviation (Investigation of Air Accidents and Incidents) Regulations 2025
These regulations, awaiting ministerial approval, will set uniform procedures for investigating accidents, enhance transparency, and facilitate international collaboration.
Badeh addressed perceived overlaps with the Nigerian Maritime Administration and Safety Agency (NIMASA), clarifying that NSIB’s function is independent accident investigation, not regulatory enforcement. The bureau, he said, has already secured recognition from the International Maritime Organisation (IMO) and works closely with global counterparts.
In the maritime sector, NSIB has a framework agreement with the Nigerian Navy for logistical and technical support during investigations. Discussions are ongoing with NIMASA for fuller cooperation, while the Nigerian Railway Corporation and National Inland Waterways Authority have expressed readiness to collaborate.
To enhance capacity, NSIB will onboard specialist investigators for maritime and rail transport in September and October. Recruitment will draw from industry professionals, retired officers, and personnel seconded from related agencies. Select staff will also receive advanced training in the United Kingdom.
Badeh reiterated that NSIB investigations are fact-finding exercises aimed at preventing future accidents, not assigning criminal or civil liability. However, findings can inform legal proceedings where necessary.
The IGR tax law, part of broader fiscal reforms to boost government revenue, has drawn criticism from several agencies that rely on internally generated funds for core operations. For NSIB, which often needs rapid deployment to accident sites, any funding delays or diversions could compromise investigations and erode public trust.
Industry stakeholders warn that weakening the bureau’s capacity could also affect Nigeria’s compliance with international treaties such as the Chicago Convention on civil aviation and IMO’s accident investigation code.
Badeh urged policymakers to strike a balance between fiscal goals and critical safety functions, noting:
“Transport safety is not just a regulatory issue; it is a public interest and national security priority.”
As discussions between the aviation ministry and the Federal Government continue, all eyes will be on whether adjustments to the tax law will safeguard the independence and operational effectiveness of one of Nigeria’s most vital safety institutions.