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Eko Atlantic City: The Making of a Smart City

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Technology is changing the way humans live and interact with things around them. However, cities have also adopted technology in the provision of infrastructure making them smart.

A smart city is an urban area that uses different types of electronic methods and sensors to collect data. Insights gained from that data are used to manage assets, resources and services efficiently; in return, that data is used to improve the operations across the city.

This represents what Eko Atlantic city stands for compared to other emerging cities in Nigeria. Eko Atlantic is located in Victoria Island at the side of reclaimed land of Atlantic Ocean.

David Frame, managing director, Eko Atlantic recently gave insight on the infrastructure provided at the city that makes is different from other cities in the country and compared to cities alike in Dubia and United States.

Reacting to issues around its status as wholly smart city, Frame said: “What we have installed on all the walk ways on either sides of the road is a network of ducts where we are installing fiber optic cable. What has been happening in the last five years in Lagos is where people are digging trenches and putting cables. We have fore seen that need and from the beginning when we were developing this infrastructure we were installing those ducts.

“On the main roads we have ducts of nine pipes 10cm down pipes you can put all telecommunications fibre optic cables within those ducts to connect every building to the network.

“That provides many opportunities to develop smart engineering especially for security. We have been in discussion with two major international companies that provide these kinds of facilities to their clients and these people have designed. For example, the smart network in Dubia, Singapore, various governments in Europe and United States. These are the calibre of people we are talking to.

“Once you have these fibre optic cables in place, there are mirage of opportunities to utilize those cables to create smart city concept. The more you talk to people the more magnetic concept they can come forward with, for the fact that we already have those cables in place what I called the infrastructure for the smart city concept there is no limit to what they can do.

All those cables are installed below ground, they are not above ground where they could be affected by storms, vandalism you name it. They are secured and fibre optic cables have a huge capacity for transmitting data, this is full proof system for development of smart city concept for many decades to come. David spoke further on some areas of concern to prospective investors in Eko Atlantic city:

The Possibility of Earthquake Occurring

We engaged with international consultants and there is one thing in particular that will never occur in West Africa and that is tsunami. If you study the concept of Tsunami you will be told about Pacific Rim.

Tsunami occurs in the pacific, 98 per cent of tsunami is generated in that region; you do not have tsunami at the Atlantic Ocean. And that is what we have out there and there has never been Tsunami in West Africa to eliminate any thought you may have on Tsunami.

In a similar way, earthquakes occur where you have what they called unstable taconic place which in turns generate Tsunami waves. There is no record of earthquakes occurring in West Africa and it is not likely to happen.

Deployment of Infrastructure at Eko Atlantic

The bulk of the work is done in installation of the facility in the first place; maintenance is a minor issue, once you have put in place a well -built system. From maintenance point of view, we have no issues. We have developed up to 50 per cent of the infrastructure for the entire city. We have completed roads or walk- ways, all those utility services are in-place already even now that development of the place is coming up.

Since the beginning of this year we have been witnessing increased interest from developers to physically come in to develop their lands. That is very encouraging. To develop a city of this nature takes a long time. Eko Atlantic is not a sprint; it is a marathon.

To develop a city of this size of 10 square kilometer of land which is 1 ½ times the size of Victoria Island is not easy. You don’t develop something of the nature in few minutes. We are still working through because we have a good financial model and have that commitment to finish this project.

A lot of the buildings under construction will be coming on stream by the end of this year. The Azuri project towers will be finished by the end of this year. We have couple of towers that are together; two of the towers have been completed and occupied. We have office towers the first building to be finished in Eko Atlantic, which is coming up to six years since completed. Things are happening in the City.

Distortions in the Master plan

We don’t permit any kind of distortion of the Master plan. We have developed planning regulations which are in-line with international standards. We looked at planning regulations from New York, Los Angeles, Sydney in Australia, UK and Singapore. And we put those ideas together and designed a well standard planning regulation, we then discussed it with ministry of Physical planning in Lagos state, and they have accepted the standard that we are imposing in the regulations which is even more conservative than their own.

They are happy with those regulations that we imposed. When those regulations are applied strictly, every development is built to international standard as well as designed to international standard, which is how we control the development.

We have business district known as Eko Bully bared which is the main street of the financial business district, it is equivalent of 5th Avenue in New York, it has five wider walk-ways than we have in 5th Avenue, on the other side, we are expecting structures of 30-35 storey buildings.

Eko Atlantic is designed to accommodate 300,000 permanent residents and 250,000 visitors. We have largest shopping hall project in sub-Saharan Africa. We have tree nursing in Lekki that can accommodate 250,000 trees; we grow them till they are 3 to 4 years old when we bring them and plant at the City. All the trees you see here were planted four years ago.

We have canal channelled into the city which made it possible for water transport system in the city. There are more than 100,000 people using Lagos state water taxi scheme and it is expanding.

One thing about this location which is unique is that there is no landmass between Eko Atlantic city and Argentina which means there is no human living there, there is no pollution. This is clean fresh ozone reach air coming out from the sea. You can feel that breeze 24/7, 365 days a year. Any pollution in the air is blow away.

People who are living in the city of Eko Atlantic today who regularly walk around will tell you after a number of months sleeping here that they appreciate the clean fresh air.

Building in Eko Atlantic Compared to Banana Island

Development of residential towers in Banana Island for instance, a 12 storey building requires piling down to 58 meters, this is because Victoria Island and Ikoyi are reclaimed lands on swamp, and swampy material is the worst material for foundation.

In Eko Atlantic a 32 storey building requires 34 meters of pile; the saving in the pilling alone in Eko Atlantic is enough to compensate the difference in the cost of the land. We need to take those things into consideration.

The other thing is developing in Ikoyi and Victoria Island, you need standby generator, Bore hole, water treatment plant, septic tank all those cost don’t apply at Eko Atlantic.

We have what we call connect and play as we have a chamber where you can connect your cable, we have a chamber where you can connect for your water supply, we have another chamber where you can connect your swage another one for the storm drainage among others.

Your Fibre optic cable is all there at the edge of your block. You need to look at the big picture. The difference in the cost of acquiring land is only part of the equation you have to look at the other factors involved. When you factor all these add-on cost you have to pay in Victoria Island and Ikoyi, you actually find that cost of development in Eko Atlantic is actually cheap.

All the utilities you have to provide are already here, apart from the fact that your planning cost alone is considerable savings. 58 meters with 12 story building and 34 meters for 32 story building.

Electricity

At the moment we are working on a scheme that we are bringing power in through a power station at Lekki. More so, we have a license from Nigerian Electricity Regulatory Commission (NERC) to generate power and a license to distribute power within the city, so we are working on that also.

At the moment we are working on small generators when SAT comes into place we will have access to 75MW of electricity. The eventual plan is that at the end of the project in phase six we will have our own generating plant that is going to generate 750 mega watts or more that’s when the city is substantially developed.


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FIRS Declares NIN, CAC Numbers as Tax IDs from 2026

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Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will automatically serve as the Tax Identification Number (Tax ID) for all Nigerian citizens, while registered businesses will use their Corporate Affairs Commission (CAC) registration numbers.

FIRS Declares NIN, CAC Numbers as Tax IDs from 2026

FIRS

The disclosure was made during a public awareness campaign on the new tax laws posted on X (formerly Twitter) on Monday.

According to the Service, the Nigeria Tax Administration Act (NTAA), which comes into force in January 2026, mandates the use of Tax IDs for certain financial and commercial transactions, including bank account ownership.

FIRS explained that the measure is part of efforts to unify all previously issued Tax Identification Numbers (TINs) by both the federal and state revenue services into a single identifier.

“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used. You do not need a physical card; the Tax ID is a unique number linked directly to your identity,” the Service stated.

The agency noted that the requirement has been in place since the Finance Act of 2019 but has now been strengthened under the NTAA to ensure compliance and ease of administration.

Officials emphasized that the reform would simplify tax processes, reduce duplication, and improve transparency in Nigeria’s tax system.

The Service added that the integration of NIN and CAC numbers into the tax framework would also enhance data accuracy, curb tax evasion, and streamline the monitoring of taxable activities across the country.

Tax experts have described the development as a significant step toward modernizing Nigeria’s revenue administration, noting that it aligns with global best practices where national identity systems are linked to tax compliance.

The FIRS urged Nigerians to ensure that their NINs and CAC registration details are up-to-date, stressing that the identifiers would be required for transactions such as property purchases, contract awards, and access to certain financial services once the NTAA takes effect


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US Begins Partial Visa Ban on Nigerians January 1

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The United States will begin a partial suspension of visa issuance to Nigerians from January 1, 2026, following a new presidential proclamation aimed at strengthening border and national security.

US Begins Partial Visa Ban on Nigerians January 1

The US Mission in Nigeria announced on Monday that the restriction will take effect at 12:01 a.m. Eastern Standard Time in accordance with Presidential Proclamation 10998, titled ‘Restricting and Limiting the Entry of Foreign Nationals to Protect the Security of the United States.’

According to the mission, Nigeria is one of 19 countries affected by the measure.

Others listed are Angola, Antigua and Barbuda, Benin, Burundi, Cote d’Ivoire, Cuba, Dominica, Gabon, The Gambia, Malawi, Mauritania, Senegal, Tanzania, Togo, Tonga, Venezuela, Zambia and Zimbabwe.

The proclamation provides for a partial suspension of visa issuance covering nonimmigrant B-1/B-2 visitor visas, as well as F, M and J student and exchange visitor visas.

It also applies to immigrant visas, though with limited exceptions.

The statement read in part, “Effective January 1, 2026, at 12:01 a.m. EST, in line with Presidential Proclamation 10998 on “Restricting and Limiting the Entry of Foreign Nationals to Protect the Security of the United States,” the Department of State  is partially suspending visa issuance to nationals of 19 countries – Angola, Antigua and Barbuda, Benin, Burundi, Cote D’Ivoire, Cuba, Dominica, Gabon, The Gambia, Malawi, Mauritania, Nigeria, Senegal, Tanzania, Togo, Tonga, Venezuela, Zambia, and Zimbabwe – for nonimmigrant B-1/B-2 visitor visas and F, M, J student and exchange visitor visas, and all immigrant visas with limited exceptions.”

US officials clarified that the policy does not apply to all travellers. Exemptions include immigrant visas for ethnic and religious minorities facing persecution in Iran, dual nationals applying with passports from countries not affected by the suspension, and Special Immigrant Visas for eligible US government employees.

Other exempted categories include lawful permanent residents of the United States and participants in certain major international sporting events.

The US government emphasised that the proclamation applies only to foreign nationals who are outside the United States on the effective date and who do not hold a valid US visa as of January 1, 2026.

“Foreign nationals, even those outside the United States, who hold valid visas as of the effective date are not subject to Presidential Proclamation 10998. No visas issued before January 1, 2026, at 12:01 a.m. EST, have been or will be revoked pursuant to the Proclamation,” the statement added.

Visa applicants from affected countries may continue to submit applications and attend interviews. However, the US Mission noted that such applicants “may be ineligible for visa issuance or admission to the US” under the new rules.

The announcement comes amid a series of recent US policy decisions that have raised concerns among Nigerians seeking to travel, study or migrate to the country.

In October, the United States added Nigeria back to its list of countries accused of violating religious freedom, citing persistent insecurity and attacks on Christian communities. This was followed by Nigeria’s inclusion on a revised US travel ban list that imposed partial entry restrictions on Nigerians.

The US has also tightened immigration and visa policies affecting Nigerians. Earlier this year, the validity of most non-immigrant visas issued to Nigerians was reduced to single-entry visas with a three-month duration.

 


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DPLAN Threatens NDPC with Legal Action for Setting aside $32.8m Meta Fine

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Data Privacy Lawyers Association of Nigeria (DPLAN), a professional body dedicated to fostering the growth and advancement of privacy and data protection, has issued a formal pre-action notice to the Nigeria Data Protection Commission (NDPC), threatening to initiate legal proceedings over what it described as an unlawful consent judgment that set aside a $32.8 million remedial fine imposed on Meta Platforms, Inc.
DPLAN Threatens NDPC with Legal Action for Setting aside $32.8m Meta Fine
In a letter dated December 15, 2025, and addressed to the National Commissioner of the NDPC, the association, made up of data protection and privacy law practitioners, gave the Commission a 30-day ultimatum to provide explanations or face litigation at the Federal High Court.

The pre-action notice was signed by Emmanuel Okpara, Esq., Litigation and Compliance Director, and Mus’ab Awwal Mu’az, Esq., secretary of the Association’s Steering Committee.

The dispute stemmed from a consent judgment delivered on November 3, 2025, by Justice J.K. Omotosho of the Federal High Court, Abuja, in Suit No: FHC/ABJ/CC/355/2025 between Meta Platforms, Inc. and the NDPC.

Following investigations conducted under the Nigeria Data Protection Act (NDPA), 2023, the NDPC had issued a Final Order against Meta Platforms, Inc., finding “widespread violations of the data protection and privacy rights of approximately 61 million Nigerians,” and imposing a remedial fine of USD 32,800,000.

The pre-action notice was signed by Emmanuel Okpara, Esq., Litigation and Compliance Director, and Mus’ab Awwal Mu’az, Esq., Secretary of the Association’s Steering Committee.

The dispute stemmed from a consent judgment delivered on November 3, 2025, by Justice J.K. Omotosho of the Federal High Court, Abuja, in Suit No: FHC/ABJ/CC/355/2025 between Meta Platforms, Inc. and the NDPC.

Following investigations conducted under the Nigeria Data Protection Act (NDPA), 2023, the NDPC had issued a Final Order against Meta Platforms, Inc., finding “widespread violations of the data protection and privacy rights of approximately 61 million Nigerians,” and imposing a remedial fine of USD 32,800,000.

The NDPC investigation stemmed from a petition filed at the commission on August 14, 2023, against Meta Platforms Inc. by the convener of Personal Data Protection Awareness Initiative, Ozoemena Nwogbo, regarding violation of the Nigeria Data Protection Act.

After its investigation, NDPC found Meta Platforms Inc. wanting and, on February 18, 2025, issued nine Final Orders against Meta Platforms Inc.

NDPC’s Order

The NDPC’s order nine reads, “Meta shall pay the naira equivalent of 32,800,000 USD (Thirty-two million, eight-hundred thousand United States Dollars) as a remedial fee. The naira equivalent shall be at the rate determined by the Central Bank of Nigeria.

“The details of the account for payment of the remedial fee are as follows: Account Name: Nigeria Data Protection Commission Fund Account. Account Number: 0020331265048 (300131267). Use RTGS for payment.”

The NDPC added, “Note that Meta has a right to seek a judicial review of this decision. The Commission will closely monitor Meta’s remediation process and its impact on data subjects for upwards of six months.”

However, the Final Order was subsequently set aside through Terms of Settlement, which were adopted by the court as a consent judgment on November 3, 2025, following a suit marked FHC/ABJ/CS/355/2025, filed by Meta Platforms Inc. against the NDPC.

Part of the Terms of Settlement entered between NDPC and Meta Platforms Inc. reads, “The applicant (Meta Platforms Inc.) and the respondent (NDPC) have come to a mutual settlement agreement that resolves the dispute underlying the applicant’s originating Summons.

“Pursuant to this agreement: (I) the applicant has agreed to provide specific remedial consideration to the respondent in support of protecting the rights of data subjects in Nigeria; and (II) the respondent has inter alia agreed to set aside and waive any rights to enforce or take steps to enforce the Final Orders against the applicant.”

The settlement terms specifically read, “In the light of the foregoing: The applicant wholly and completely terminates, abandons, withdraws, and discontinues the Originating Summons as well as any and all claims against the respondent connected to or arising from the matters or the subject matter thereof, except as the parties have otherwise agreed.

“The respondent: (I) sets aside the Final Orders against Meta; and (II) save and except as the parties have otherwise agreed, fully and firmly releases and discharges Meta from any and all claims, demands, actions, causes of action, contracts, obligations, suits, debts, costs, liabilities, which the respondent ever had, may now have, or May hereafter claim to have against Meta in respect of the matters.”

Association Alleges Illegality In Settlement

But the Data Privacy Lawyers Association contended that the consent judgment was entered into unlawfully, arguing that it was done without lawful statutory authority, in violation of the Nigeria Data Protection Act, 2023, and in derogation of the constitutional right to privacy guaranteed under Section 37 of the Constitution of the Federal Republic of Nigeria, 1999 (as amended).

The Association further said the action was taken “to the grave prejudice of millions of affected Nigerians and the public interest, as well as the Federal Government of Nigeria.”

In the notice, the Association warned that unless the issues raised are urgently addressed within the statutory notice period, it would approach the Federal High Court to seek multiple reliefs.

These include an order setting aside, vacating, and nullifying the consent judgment on grounds of fraud, collusion, material non-disclosure, lack of statutory authority, and violation of the NDPA, 2023.

It is also seeking a declaration that the consent judgment is “null, void, unconstitutional, and of no legal effect,” as well as a declaration that the NDPC lacks statutory authority to waive, compro

Other reliefs sought include an order restoring and reviving the Final Order against Meta Platforms, including the $32.8 million fine, and an order restraining any further reliance on or enforcement of the consent judgment.

The Association also asked the court for other orders the Court may deem fit in the interest of justice, public accountability, and the protection of constitutional rights.

In the interest of transparency and accountability, the Association urged the NDPC to provide a written explanation of the legal basis for entering into the Terms of Settlement, clarify the statutory authority relied upon to waive the remedial fine and set aside the Final Order, and take steps to remedy the issues raised.

The letter, the Association said, constitutes the requisite pre-action notice under applicable law.

It warned that unless the concerns are satisfactorily addressed within 30 days of receipt of the notice, it will proceed to institute legal proceedings without further recourse.

mise, or extinguish liabilities, sanctions, or remedial fines arising from established violations of the Act.


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