On February 13, 2026, the President of the Federal Republic of Nigeria signed Executive Order 9 of 2026 ⁽“the Order”) pursuant to Section 5 of the Constitution of the Federal Republic of Nigeria 1999 (as amended) (“ the Constitution”).

The order mandates direct remittances of all Royalty Oil, Tax Oil, Profit Oil, Profit Gas, and other government entitlements under Production Sharing and related Contracts to the Federation Account to curb leakages, eliminate duplicative deductions and restore constitutional revenue entitlements of the Federal, State and Local Governments which were hitherto removed by the Petroleum Industry Act 2021 (“ the PIA”).

The legality of the Order has sparked nationwide controversy because its effect is the suspension of the certain provisions of the PIA, an act of the National Assembly. This commentary is a weigh in on this burning debate.