A/HRC/43/43/Add.1 86. The Government of Nigeria should urgently pursue a comprehensive tax reform in order to increase non-oil revenues, prevent tax evasion, enhance tax justice and reduce the country’s extreme economic inequality. 87. Specific measures must be put in place to curb real estate investment for money-laundering, including: public disclosure of assets, particularly for public officials; regulation of real estate transactions by banks; and maintenance of national and state land registers. 88. A strategy for dealing with vacant homes should be developed, including by giving consideration to the imposition of a prohibitive level of tax on vacant homes, to curb speculation. The revenues from such a strategy could be used to generate genuinely affordable housing. In addition, the expropriation of vacant homes for public purposes to address urgent housing needs should be considered. 89. The President should immediately appoint the Governing Council of the National Human Rights Commission and ensure that it continues to comply with the principles relating to the status of national institutions for the promotion and protection of human rights (the Paris Principles). The Commission must also be provided with adequate resources. 90. The Government should prioritize in-situ upgrading of informal settlements, beginning by ensuring that each community has access to affordable potable water and sanitation services and is afforded long-term security of tenure. In-situ upgrading must not result in displacement and must conform with the principles laid out in the Special Rapporteur’s report on this topic (A/73/310/Rev.1). If it is determined, after exploring all options, that in-situ upgrading is not possible and that communities are to be relocated, applicable international human rights law and standards must be strictly adhered to as specified by the Committee on Economic, Social and Cultural Rights in its general comment No. 7 (1997) on forced evictions and the basic principles and guidelines on development-based evictions and displacement (A/HRC/4/18, annex I). 91. The Government should address homelessness on an urgent and priority basis as a human rights crisis, as part of the country’s housing strategy. As a first step, and at a minimum, the number of available emergency shelters for different populations at risk, such as women and children fleeing violence, lesbian, gay, bisexual and transgender persons and those living with HIV/AIDS, should be increased significantly. The Government should verify how many persons are homeless and disaggregate relevant data by gender, age, disability and other factors. Homeless persons must be consulted in the process, in order to understand the socioeconomic factors causing homelessness and the best long-term solutions to their situation.72 92. Mass arrests and the extortion of vulnerable groups, including single women, persons with a low income and those living in homelessness, persons with disabilities, inhabitants of informal settlements and unemployed persons, must be immediately discontinued. The federal Government must undertake a systematic review of those policing and judicial practices. Provisions 249 and 250 of the Criminal Code and any other piece of legislation that discriminates and criminalizes persons because they are poor or homeless must be immediately repealed. 93. The Government should urgently establish the National Commission for Persons with Disabilities mandated under the Discrimination against Persons with Disabilities (Prohibition) Act, and address inhumane conditions in rehabilitation centres with a view to closing them as soon as possible. The forced reclusion of persons with disabilities must immediately cease. The Government must ensure that community resources are available to facilitate the successful independent living of persons with disabilities in communities and within their families by providing social and medical support, livelihood resources, employment opportunities, education and adequate housing. 72 See also A/HRC/31/54. 19