“The Guarantees and Assurances stipulate that NLNG will enjoy a pioneer status for some time. By this, NLNG would be excluded from paying taxes for years. The idea was applauded by the NLNG shareholders namely the Nigerian National Petroleum Corporation (NNPC), Shell Petroleum Development Company (SPDC), Total Upstream Nigeria Limited and Nigeria Agip Oil Company. NLNG was not paying taxes until 2011, when the pioneer status granted it was removed by the Federal Government……This implies that the pioneer status given to the NLNG has changed coupled with the fact that a sizeable portion of the firm’s revenue would now be devoted to taxes. Though the responsibility to make and change the laws of a nation lies with the government, the government needs to take into considerations sensitive roles played by some sectors of the economy.