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As Nigeria mourns the passing of former President Muhammadu Buhari, the nation reflects on a legacy marked by bold ambitions, divisive policies, and a complex relationship with reform.
Having served as Nigeria’s military head of state from 1984 to 1985 and later as a democratically elected president from 2015 to 2023, Mr Buhari’s tenure shaped Nigeria’s economic, political, and legal landscape in ways that continue to influence the country’s direction.
However, tributes to Mr Buhari have been mixed since he died in London on 13 July. While many supporters praise his integrity, simple lifestyle, commitment to national security and anti-corruption crusade, others accuse him of deepening poverty, overseeing an era of insecurity, and promoting policies that strained everyday citizens.
Among the most controversial were the border closure policy and the rice importation ban, which he intended to encourage local production but ended up worsening hunger as local producers failed to meet demand.
Similarly, his late-term naira redesign policy, which sought to replace old notes, threw the country into economic chaos. Banks and ATMs could not meet the cash demand, markets crashed, and millions were left stranded.
Yet, away from the noise of criticism and praise, the Buhari presidency also recorded some far-reaching legislative accomplishments, many of which were achieved in the final years of his administration. Some of these bills were delayed for a long time, but they have significantly reshaped Nigeria’s legal and policy framework in oil, energy, business, technology, and electoral processes.
Petroleum Industry Act (PIA), 2021
Among the most consequential was the Petroleum Industry Act (PIA), which Mr Buhari signed into law in 2021. After nearly 20 years of failed attempts, the PIA overhauled the governance of Nigeria’s oil and gas sector. It commercialised the Nigerian National Petroleum Corporation (NNPC), transforming it into a limited liability company – NNPC Limited, a profit-driven, incorporated entity under the Companies and Allied Matters Act. The PIA also created new regulatory bodies such as the Nigerian Upstream Petroleum Regulatory Commission (NUPRC) and the Nigerian Midstream and Downstream Petroleum Regulatory Authority (NMDPRA), to reduce bureaucracy and improve sector transparency.
Electricity Act, 2023
Another major reform was the Electricity Act, which replaced the outdated Electric Power Sector Reform Act 2005. Signed shortly before Mr Buhari left office, it empowers states, private entities, and local governments to generate, transmit, and distribute electricity independently. The law has decentralised the power sector, reduced the federal monopoly, and expanded access to electricity across Nigeria’s underserved areas.
Electoral Act (Amendment), 2022
One of Mr Buhari’s most significant but understated contributions to Nigeria’s democratic process is his assent to the Electoral Act Amendment Bill in February 2022. The legislation introduced critical reforms such as the electronic transmission of results, early primaries, and deadlines for candidate nominations.
The law was intended to eliminate election-day manipulations and empower the Independent National Electoral Commission (INEC). However, its promise was tested during the 2023 general elections and the outcome controversial.
Companies and Allied Matters Act (CAMA), 2020
Another milestone is the Companies and Allied Matters Act (CAMA) 2020, Nigeria’s most comprehensive business law reform in 30 years. The law simplified business registration, introduced single-member companies, permitted electronic filings and meetings, and enhanced transparency through mandatory disclosure of beneficial ownership.
Not Too Young To Run Bill, 2018
Signed into law in 2018 after years of youth-led advocacy, the Not Too Young To Run Act reduced the age limit for political office from 40 to 35 for presidential candidates, and from 30 to 25 for House of Representatives and State Assembly hopefuls.
This marked a symbolic and legislative victory for youth advocacy movements, enabling more young people to seek public office and increasing youth participation in governance.
Nigeria Startup Act, 2022
Mr Buhari supported Nigeria’s tech and innovation ecosystem through the Nigeria Startup Act, signed in October 2022. The Act provided legal clarity and regulatory support for startups, tech hubs, and venture capital in Nigeria’s rapidly growing digital economy.
It created the National Council for Digital Innovation and Entrepreneurship and introduced tax incentives and access to funding for qualified startups. Lagos, Abuja, and Port Harcourt-based startups were among the first to benefit.
It also created a framework for collaboration between startups and regulators, which was seen as critical after the #EndSARS protests highlighted the government’s contentious relationship with young digital entrepreneurs.
Proceeds of Crime (Recovery and Management) Act, 2022
Mr Buhari also assented to the Proceeds of Crime (Recovery and Management) Act, 2022, in the judiciary and anti-corruption space. The law established a legal and institutional framework for criminal proceeds’ seizure, management, and disposal. It aimed to curtail corruption by ensuring that looted assets could no longer disappear into bureaucratic black holes.
Finance Acts (2019–2022)
Each year between 2019 and 2022, Mr Buhari consistently signed Finance Acts into law that revised tax laws to boost revenue and enhance fiscal transparency. These Acts introduced VAT hikes, digital service taxes, and tax waivers for small businesses, reducing Nigeria’s reliance on oil revenue.
Deep Offshore and Inland Basin PSC Amendment Act, 2019
Mr Buhari’s assent to the Deep Offshore and Inland Basin Production Sharing Contracts (PSC) Amendment Act significantly boosted government revenue from oil companies operating in deep offshore fields. The law adjusted royalty rates and removed loopholes in the 1993 PSC law, which had caused Nigeria to lose billions in unearned income over the years.
Constitutional Alteration Bills, 2023
Also, in 2023, Mr Buhari signed several constitutional amendments forwarded by the 9th National Assembly. These were among the most impactful reforms in Nigeria’s recent constitutional history.
Key provisions included:
- Decentralisation of electricity regulation, allowing states to manage electricity within their territories, even on the national grid.
- Transfer of railways from the exclusive legislative to the concurrent list, allowing federal and state governments to build and operate rail infrastructure.
- Judicial and legislative financial autonomy for states, ensuring greater independence and reducing executive overreach.
- Empowerment of states to establish correctional facilities, addressing overcrowding and aligning prison management with local justice needs.
- Mandatory 60-day deadline for ministerial and commissioner appointments, improving early-stage governance and accountability.
National Social Investment Programme Agency Act
Mr Buhari’s administration also sought to institutionalise the country’s poverty alleviation efforts by enacting the National Social Investment Programme Agency Act. This law provided a permanent legal and administrative framework for delivering key social welfare programmes such as N-Power, TraderMoni, MarketMoni, the Home-Grown School Feeding Programme, and the Conditional Cash Transfer Scheme.
With millions of Nigerians classified as vulnerable or living below the poverty line, the Act aimed to ensure the continuity and accountability of these interventions beyond political cycles.
