The Commission was established by Decree No. 49 of 1989 as National Revenue Mobilisation Allocation and Fiscal Commission (NRMAFC), a body created to handle revenue allocation and fiscal matters on a continuous basis unlike previous Commissions or Committees which were ad-hoc in nature as they were dissolved on completion of their respective assignments.

Decree No. 49 of 1989 was later amended by Decree No. 98 of 1993 (now RMAFC Act Cap. R7 LFN 2004) which also renamed the Commission as Revenue Mobilisation Allocation and Fiscal Commission (RMAFC). The Commission is also listed in the 1999 Constitution of the Federal Republic of Nigeria (As Amended) under Section 153(1) as one of the fourteen (14) Federal Executive Bodies.

Membership of the Commission

Paragraph 31, Part I of the Third Schedule to the 1999 Constitution of the  Federal Republic of Nigeria (As Amended), provides that the Revenue Mobilisation Allocation and Fiscal Commission shall comprise the following members:

(a)     a Chairman; and

(b)     one member from each State of the Federation and the Federal Capital Territory, Abuja who in opinion of President are persons of unquestionable integrity with requisite qualification and experience.

  • By virtue of Sections 154(1) and 156(3) of the 1999 Constitution of the Federal Republic of Nigeria (As Amended), Members of the Commission are appointed by the President subject to the confirmation of the Senate for a period of five (5) years and may be re-appointed for a 2nd term and no more.
  • The Act (Part III Section 9 of CAP RF LFN 2004) establishing the Commission also provides that the President appoints a Secretary to the Commission who shall carry out such duties as may be prescribed in the Act and such other duties as may be directed by the Commission.

Currently, Engr. Elias N. Mbam, FNSE, FICA is the Chairman and thirty-six Members while one(1) is yet to be appointed by Mr. President.