A prosecution witness in the ongoing trial of former Kogi State Governor, Yahaya Adoza Bello, testified on Wednesday, June 17, 2026, before the Federal Capital Territory High Court in Maitama, Abuja, that he paid between 50 and 60 percent of commissions earned by his company from consultancy services provided to the Kogi State Internal Revenue Service (KSIRS) to certain officials of the agency.
Witness Testimony as EFCC's 18th Prosecution Witness
The witness, who appeared as the 18th prosecution witness (PW18) for the Economic and Financial Crimes Commission (EFCC), made this disclosure under examination by the Commission's lead counsel, Kemi Pinheiro, SAN, before Justice Maryanne Anineh. The EFCC is prosecuting Bello alongside Umar Shuaibu Oricha and Abdulsalami Hudu on a 16-count charge involving criminal breach of trust and money laundering amounting to N110.4 billion.
The witness informed the court that his companies were involved in information technology, software development, implementation, marketing, and tax automation services. He recounted how he came into contact with the EFCC, stating that his company had business dealings with the KSIRS, which led to an invitation by the Commission. He confirmed making statements to the EFCC and explained that his company acted as a consultant to the KSIRS, providing tax process automation, tax audits, and advisory services on tax policy and strategy.
Consultancy Agreement and Commission Structure
When asked whether the services were provided free of charge, the witness answered in the negative, clarifying that his company was initially entitled to a 15 percent commission on tax collections exceeding N350 million. He stated, “The agreement was to receive 15 percent commission on transactions above N350 million. The agreement was later revised downward to five percent because the Internally Generated Revenue (IGR) had grown significantly and our operating costs became lower due to automation.”
The witness identified former KSIRS Chairman, Senator Yakubu Oseni, as one of the officials he dealt with during the consultancy arrangement. Regarding the disbursement of commissions received by his company, he disclosed that between 50 and 60 percent of the commissions were paid to certain stakeholders. When asked whether such payments were part of the consultancy agreement, he replied, “No.”
Payment Methods and Instructions
He added that the payments were made through bank transfers and cash transactions, carried out based on directives from Senator Oseni through his Personal Assistant, Yusuf Abdulmumuni. According to the witness, cash payments were also subsequently made on the instructions of Oseni’s successor, Aliyu Nda Salami, through Salami’s Personal Assistant, Abdulwahab.
The witness identified Exhibit X1 as the statement of account for Bespoke Business Solution domiciled with Zenith Bank Plc, and Exhibit AD1 as the company’s Sterling Bank account statement. He told the court that although the consultancy engagement began around 2016 and ended in 2017, the Sterling Bank account statement covered transactions from 2016 to 2022.
Signatory Arrangements and Transactions
The witness further informed the court that one Jami’u Salihu was nominated by Senator Oseni as a signatory to the Bespoke project account maintained with Zenith Bank. “Jami’u Salihu signs independently from me,” he said. While reviewing transactions in Exhibit AD1, the witness confirmed several inflows from the KSIRS and corresponding withdrawals by Jami’u Salihu. He identified an inflow of N92,444,992.60 on August 9, 2017, followed by withdrawals by Salihu. He also confirmed another inflow of N261,836,882.78 on August 14, 2017, with subsequent withdrawals by the same signatory.
The witness further confirmed transactions totaling N70 million paid to Efab Properties on August 17, 2017, comprising N25 million and N45 million transfers. However, he stated that he could not determine the property for which the payments were made because they were not initiated by him. “I wouldn’t know which property was paid for because it was not my transaction,” he said.
The witness also identified credits totaling about N260 million received on September 11, 2017, and stated that certain payments made to Echis Materials, Quant, and Kalaz Ventures Limited were not his transactions but were carried out by Jami’u Salihu. When asked whether there had been any complaints from the Kogi State Government regarding the performance of his company’s obligations under the consultancy arrangement, the witness answered: “No.”
Cross-Examination and Other Witnesses
During cross-examination by counsel to the first and second defendants, P.B. Daudu SAN, the witness disclosed that the other shareholders in his company were M.K. and A.K. He maintained that his company satisfactorily executed the services for which it was engaged and confirmed that Jami’u Salihu became a signatory to the company’s account following the execution of the necessary documentation. The witness also stated that, to the best of his knowledge, Senator Yakubu Oseni, Yusuf Abdulmumuni, and Jami’u Salihu were still alive.
Additionally, the prosecution called its 19th witness (PW19), Jamilu Abdullahi, a Bureau de Change operator. Led in evidence by Pinheiro, the witness identified himself as the owner of E-Traders International Limited, Kunfayakun Global Limited, and De-Remita International Limited. Abdullahi informed the court that he was familiar with Keyless Nature Limited and Ejadams Essence Limited through one of his customers, Abba Adaudu. He also identified Exhibits AQ, AB2, and AK as statements of account belonging to his companies and his personal account. The witness further confirmed knowledge of Forza Oil and Gas Limited, Whales Oil and Gas Limited, and Alyeshua Solutions Services Limited.
Earlier Proceedings and Adjournment
Earlier in the proceedings, the court continued the cross-examination of Prosecution Witness 17 (PW17), Shenu Bello Bala, an estate agent and commodity trader. Under cross-examination by defence counsel, the witness clarified that he was neither related to Ali Bello nor Yahaya Bello and was not from Kogi State. “I happen to bear the name Bello. Ali Bello is my friend and business partner. I have known him for about 13 to 14 years, somewhere around 2012,” he said. Following his cross-examination by counsel to all the defendants and in the absence of further questions, PW17 was discharged from the witness box.
Thereafter, Justice Anineh adjourned the matter till October 14, 15, 27, and 28, 2026, for continuation of trial.
