Established the National Information Technology Development Agency. The 1% NITDA Levy was the seed funding; that levy is now consolidated into the 4% Dev Levy under NTA 2025.
The NITDA Act created the National Information Technology Development Agency and the 1% NITDA Levy on the assessable profits of companies with annual turnover above ₦100M in specified sectors. The levy funded ICT infrastructure and the National e-Government Plan. The levy itself has now been consolidated into the 4% Development Levy under the Nigeria Tax Act 2025, though NITDA continues to operate.