A prosecution witness told the Federal Capital Territory High Court in Maitama on Wednesday, June 17, 2026, that he paid between 50 and 60 percent of commissions earned by his company from tax consultancy services to officials of the Kogi State Internal Revenue Service (KSIRS).

The witness, identified as the Economic and Financial Crimes Commission’s (EFCC) 18th prosecution witness (PW18), gave the testimony before Justice Maryanne Anineh. EFCC lead counsel Kemi Pinheiro, SAN, led him in evidence.

The EFCC is prosecuting former Kogi State Governor Yahaya Adoza Bello alongside Umar Shuaibu Oricha and Abdulsalami Hudu on a 16-count charge bordering on criminal breach of trust and money laundering involving ₦110.4 billion.

PW18 said his companies, which specialised in information technology, software development, implementation, marketing, and tax automation services, were engaged by KSIRS for tax process automation, audits, and advisory services on tax policy and strategy.

He told the court that the initial agreement provided for a 15 percent commission on tax collections above ₦350 million. The rate was later reduced to five percent as internally generated revenue (IGR) increased significantly and operating costs decreased due to automation.

The witness identified former KSIRS Chairman Senator Yakubu Oseni as one of the officials he dealt with. He disclosed that 50 to 60 percent of the commissions received by his company were paid to certain stakeholders in the agency, although such payments were not part of the formal consultancy agreement.

According to his testimony, the payments were made through bank transfers and cash, based on directives from Senator Oseni via his Personal Assistant, Yusuf Abdulmumuni. Similar arrangements continued under Oseni’s successor, Aliyu Nda Salami, through his Personal Assistant, Abdulwahab.

Also read: Alleged ₦110.4bn Fraud: Witness ties Yahaya Bello to ₦950m Abuja property purchase

One Jami’u Salihu, nominated by Senator Oseni, was made a co-signatory on a Zenith Bank project account and could sign independently, the witness said. He identified bank statements from Zenith and Sterling Banks as exhibits showing inflows from KSIRS, including ₦92.4 million on August 9, 2017, and ₦261.8 million on August 14, 2017, followed by withdrawals by Salihu.

The consultancy arrangement operated from around 2016 to 2017, though some related transactions extended beyond that period.

Bello governed Kogi State from 2016 to 2024. His administration was credited with boosting the state’s IGR through tax reforms and automation — moving from around ₦300–350 million monthly to over ₦1 billion in some periods. However, the EFCC alleges that significant portions of state funds, including revenue collections, were diverted.

This ₦110.4 billion case is one of two major trials Bello is facing. He is also standing trial at the Federal High Court on a separate 19-count charge of money laundering involving ₦80.2 billion. Both cases stem from alleged financial misconduct during his tenure.

The testimony was given a day after the FCT High Court dismissed Bello’s application challenging its jurisdiction over the ₦110.4 billion case. Bello has consistently denied all allegations, describing the prosecutions as politically motivated. His supporters argue the cases are aimed at hindering his political activities; he recently secured the All Progressives Congress (APC) senatorial ticket for Kogi Central ahead of future elections.

Bello and his co-defendants have pleaded not guilty to the charges. The trial is ongoing, with the defence yet to present its case. Under Nigerian law, the accused persons are presumed innocent until proven guilty by a court of competent jurisdiction.