Muhammadu Buhari

Last major Finance Act under Buhari — raised the tertiary education tax to 3%, expanded digital tax to non-resident companies, and introduced the controversial 0.5% cybersecurity levy.

20-year reform of Nigerian oil & gas governance — incorporates NNPCL, restructures fiscal terms, creates host community trusts.

Establishes Nigeria's net-zero-by-2060 commitment in law; creates the National Council on Climate Change.

Modernised the 1991 BOFIA — strengthens CBN supervisory powers, introduces credit-risk management framework, creates Banking Sector Resolution Fund.

Modernised AML regime — creates the Special Control Unit Against Money Laundering, broadens DNFBP coverage to lawyers, accountants, real-estate.

Modernised election machinery — legalised electronic voter accreditation (BVAS), result transmission (IReV) and early party primaries.

Suite of 16 constitutional amendments — including financial autonomy for state legislatures + judiciary, and devolution of railway + electricity to concurrent list.

Replaced the 1999 NHIS Act. Made health insurance mandatory for all Nigerians, transformed NHIS into the National Health Insurance Authority.

First overhaul of Nigerian policing law since 1943 — modernised the Force's mandate, 4-year IGP tenure, community policing committees, statutory officer-welfare provisions.

Created the Nigeria Police Trust Fund and the 0.5% Police Trust Fund Levy — the levy is now consolidated into the 4% Development Levy under NTA 2025.

Administrative policy (not a statute) — informants reporting financial crime entitled to 2.5%-5% of recoveries, with statutory backing pending.

Modernised company law — single-member companies allowed, electronic incorporation, beneficial ownership transparency, e-AGM permitted.

Domesticated the African Continental Free Trade Area agreement — phased tariff elimination on 90% of products over 10 years.