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The VAT Struggle : Lessons for the North

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By: Sani Danaudi Mohammed

The current VAT struggle between the Federal Government and two states in the South, Rivers and Lagos, is sending strong signals to the slumbering North. Obviously, they, the northern states, have abandoned the agriculture sector which could put the region on a global radar as a formidable exporter of cash crops to the international community. At the state level, the North is unfortunate to find itself under different clueless regimes. The governors’ overdependence on the federal allocations has finally forced the region to its knees, begging for alms to survive. It is incontestable that most states in the northern region would be completely on their knees should Rivers and Lagos States succeed in accomplishing their noble dream of becoming revenue collectors.

The term ‘VAT’, Value Added Tax, is a consumption tax that is being exploited by many developed and developing countries to great advantage. In any clime where consumption is key, VAT cannot be evaded. The truth of the matter is that the economic development and growth of any nation depends on its government’s ability to generate adequate revenue in order to effectively provide various infrastructural facilities and amenities to meet the growing needs of its population. Success in meeting its population’s needs enables a nation to maintain its pride of place among the global comity of nations. Proceeds from VAT have brought about wonders of socio-economic progress and infrastructure development in America, United Kingdom and France, to mention but a few.

Nyesom Ezenwo Wike, the Rivers State governor, is currently taking the bull by the horn. A trained lawyer cum economist and former Minister of Education, the iconoclastic Wike, by his resilient stance on making VAT count in Rivers State, seems to have jarred some of his counterparts in other Nigerian states from sleep. And such stance has the potential of phasing out unproductivity on the part of many state governors who contribute little or nothing to the federation account. It is also capable of discouraging mediocre individuals with knowledge deficit on how economy works from contesting political leadership positions like governorship. With the development in Rivers, the installation of VAT will increase the blessings already existence in the oil-rich state. but Rivers State is not alone in this radical but promising move. The Lagos State governor, Babajide Samwo-Olu, has followed suit with the signing, into the law, a bill that will empower the State of Excellency to collect its VAT. This move will, no doubt, justify the sustained clamour for the replacement of economically tactless state gobernors with enterprising and visionary ones who have the will to generate productive ideas as well as translate such to resources for the overall good and interest of their people. Leadership, it must be stressed, is not a walk in the park. It entails responsibility. And to be responsible, a leader must be constructively creative.

In Nigeria, tax collection has become practically impossible, given the uninspiring reality that both the tax collectors and the tax payers share different sentiments in relation to VAT. The current global oil glut has adversely affected the revenue generation status of Nigeria. The over 60% drop in oil price to less than $40 per barrel was unanticipated by President Buhari-led government. And this has resulted in over 80% fall in the yield (spread) per barrel of oil produced in Nigeria. This markedly steep decline in the country’s revenue accounted for the 2016 budget deficit of over N2trillion, An untoward development like this has precipitated the continuous devaluation of the Naira, while the Gross Domestic Product( GDP) growth is slow, inflow of foreign direct investment has been cut down, bringing about rising inflation and growing unemployment.

The FG has put a stop on capital projects while allocation to the states of the federation has reduced. This has resulted in the inability of many state governments in the nation to honour the social contract (between them and the populace) which constrains their provision of necessary infrastructural facilities and pay workers’ salaries ranging as and when due. It is, therefore, very clear that there is the need to diversify the revenue base of the nation, and VAT is the panacea. As a major revenue source of advanced nations of the world, VAT is not well exploited to great advantage the Nigerian government.

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Section 46 of the VAT Act introduces new definitions for animal feed and commercial aircraft spare parts and components. The definition of goods and services has been reviewed, as animal feed now refers to any raw, semi-processed or processed product which is fed to domesticated and other animals raised and slaughtered for human consumption as beef, goat, lamb, pork, chicken, fish and other kinds of meat. Such feed is also given to animals cultivated and raised for the production of milk or eggs as well as other sources of protein and nutrients useful to humans. Commercial aircraft spare parts and components, according the review, now refer to engines, propellers, radio apparatus, instruments, appliances, furnishing, parts of any of the foregoing, and generally any other article of whatever description maintained for installation in a commercial aircraft in substitution for parts or articles removed. All forms of tangible properties, movable or immovable, but which do not include land and building, money or securities.

Our northern governors must begin to see government and governance beyond addressing gatherings and making public speeches, Political leaders in Nigeria have, for decades, been riding on the coat tails of family privileges to acquire wealth by faulting, on many occasions, our Constitution. It is obvious that politics in Nigeria is now becoming a business of the weak-minded individuals who lack the vision to see beyond their noses to create ideas and innovations to generate income for infrastructure developments and create jobs. We all witnessed the plight of states’ legislations across the country, which mandates payment of huge amount of money to former governors and their deputies to the detriment of the electorate.

Since there is pegged monthly allocation coming from the federal purse which is not determined by the amount contributed by the federation states, many governors are more than lazy in contributing to the pool of fund expected to be shared at the month end. But they are quick to claim glory for voting figures during general elections. Indeed, it high time every state government learnt to steer its population towards contributing resources for the development of the state. We read from our archives about how the late Premier of the defunct Northern Region, Sardauna of Sokoto and his counterpart in the Western Region, the late Obafemi Awolowo exploited this capability to great advantage in building very solid economic and educational structures which still remain the pride of the country.

The founding fathers of Nigeria were never this lazy. While Nigeria operated regional system of government, it became healthy competition among regional leaders, striving for development of their respective regions and people. While multiple streams of income generation were initiated, no one went to bed and wait for monthly allocations as the case is now. On a personal note, I see Wike and Nasir El-Rufai as the most radical political leaders in this country. The late Maitama Sule (Dan Masanin Kano) described such breed of politicians as responsible rascals because they are exactly the crop of leaders Nigeria needs now. They have been courageous to speak and implement policies and programmes which they consider right for their states and people, no matter whom their decisions may hurt.

On arriving Kaduna from Abuja on Saturday for a function, I, while passing through the busy Mando express way, saw young men. They were well dressed in uniform. And I kept wondering whether or not they were security agencies. Little did I realize that they were officers of Kaduna State Transport and Environmental Law Enforcement Agency (KASTELEA). This is one of the sundry initiatives boldly taken by Kaduna State to take the youths off the street. The major bye-product of this radical move is the emergence of a new Kaduna State under El-Rufai’s watch. It is true that Wike and El-Rufai are pacesetters while others follow. This is because they have set standards in terms of revenue generation. The cities of Kaduna and Port Harcourt currently wear a new look, as flyovers are beautifully scattered all over just because these two states are able to develop capacity for finding an alternative method of revenue generation rather than rely always on the federation account.

According to the available records of internally generated revenue (IGR) in the 36 States of the Federation in the year 2020, Lagos State topped the list, followed by Rivers, Delta, Ogun and Kaduna States. These states generated more than what other 31 states generated as IGR combined, which is why other states are financially dependent on the federation account where they account for 50% , 35% to local governments while the Federal Government is left with only 15% of the generated revenue.

In conclusion, it is evident that, should the governors of Rivers and Lagos States succeed in their plight then, like Governor Inuwa Yahaya of Gombe State said, many states will collapse. It is not time for begging for alms but this is critical time for the northern states that are left behind to begin to think about the constructive ways to improve on their internally generated revenue. Otherwise, the sinking ship will spare no one. Though, the Appellate Court has ordered for the stay of execution of the earlier judgment secured by the Governors of Rivers and Lagos States with respect to the signing, into law, the bill that will empower the state governments to collect VAT, the wounds are not yet healed. Anyone accusing Wike or Sanwo-Olu on this needs urgent reorientation. Otherwise, he or she can be said to share the same lazy mindset with the of the northern Political elites in question.

Sani Danaudi Mohammed
National President,
Arewa Youths Advocate for Peace and Unity Initiative, Writes from Bauchi.

Opinion

Nigeria’s Forgotten Educational Dream: A Reflection on the Future We Once Prepared For

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By Zubair A. Zubair

This evening, Dr. Nelson Aluya shared a video link with me on Instagram, and out of curiosity, I quickly watched it. What I expected to be an ordinary historical clip turned out to be something deeply emotional and thought-provoking.

The footage was from the late 1950s and early 1960s, during the period leading to Nigeria’s independence. It captured scenes of Nigerian students in classrooms, laboratories, technical centers, and learning environments that reflected preparation for a nation believed to have a bright and promising future. What struck me most was the condition of the educational institutions at the time, especially in Northern Nigeria.

The classrooms looked organized and conducive for learning. The science laboratories were functional and properly equipped. Students appeared disciplined, ambitious, and intellectually driven. Education was clearly treated as a national investment, not merely as a social obligation.

Watching the video left me with one painful question: How did we get it so wrong?

At independence, Nigeria was seen as a rising giant with enormous human and natural potential. Northern Nigeria, in particular, was being positioned as an important pillar for the country’s advancement in agriculture, science, innovation, and technology. There was a visible belief that education would shape the nation’s future and produce the skilled minds required to compete globally.

Decades later, however, many of those hopes appear abandoned. The same educational institutions that once symbolized excellence and promise are now struggling with inadequate funding, deteriorating infrastructure, overcrowded classrooms, outdated laboratories, and recurring strikes. In some schools today, students learn in environments that are far below the standards that existed before independence.

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That reality is heartbreaking.

What makes it even more painful is the realization that many of the people who benefited from quality education in the past are now among the leaders presiding over the decline of the same system that once empowered them. A generation that studied in functional classrooms and laboratories now oversees institutions where millions of young people struggle daily for basic educational resources.

Some people often describe Gen Z as lazy or unserious, but when one carefully observes the state of many Nigerian educational institutions, it becomes difficult not to sympathize with the frustration of young people. Students are expected to compete globally while learning in poorly equipped environments, facing unstable academic calendars, limited research opportunities, and little institutional support.

Yet despite these obstacles, Nigerian youths continue to demonstrate extraordinary brilliance across the world. From medicine and engineering to software development, research, entrepreneurship, agriculture, and innovation, Nigerians consistently excel whenever they are given the right opportunities and environment.

This is why education must once again become the backbone of national development. Countries such as China and India transformed their economies largely through sustained investment in education, technology, research, and innovation. No nation can genuinely aspire for progress while neglecting the intellectual development of its people.

As Nelson Mandela once said, “Education is the most powerful weapon which you can use to change the world.” Those words remain profoundly relevant today.

The old video I watched this evening was more than a historical memory. It was a reminder of the Nigeria our leaders once envisioned, a nation prepared to compete with the best in the world through knowledge, discipline, and innovation. It reminded me that our present condition was never meant to be our destiny.

Perhaps this is why individuals like Dr. Nelson Aluya continue to advocate passionately for youth empowerment, educational advancement, and social development through initiatives such as Youth Together Work Together (YTWT), aimed at helping young people break barriers and rewrite the narrative surrounding Nigerian youth.

Nigeria still possesses some of the brightest minds in the world. What is lacking is not talent, but consistent investment, visionary leadership, and a genuine commitment to rebuilding the institutions that shape the future.

The tragedy is not that Nigeria lacked a dream.
The tragedy is that somewhere along the journey, we stopped believing in it.

Zubair A. Zubair
Journalist | Columnist | Developer | Activist | Farmer
Writing from Kano, Nigeria.

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Opinion

Nusuk Policy and the New Face of Hajj: How Saudi Arabia is Restoring Order, Safety and Spiritual Comfort in the Holy Cities

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By: Lamara Garba

For decades, the annual Hajj pilgrimage has remained one of the largest religious gatherings on earth, attracting millions of Muslims from every continent to the holy cities of Makkah and Madina in the Kingdom of Saudi Arabia. While the pilgrimage is spiritually uplifting, it has also historically come with enormous logistical challenges, including overcrowding, congestion, heat-related emergencies, and at times tragic stampedes within the holy sites.

But this year’s Hajj exercise has introduced a different reality — one defined by orderliness, effective crowd management, improved security, and a smoother spiritual experience for pilgrims. At the center of this transformation is the introduction of the Nusuk policy by the Saudi authorities, a digital regulatory framework that has significantly reduced illegal participation in Hajj and restored sanity to the holy sites.

The policy, introduced through the Nusuk digital application, ensures that only duly registered and approved pilgrims are granted access to the sacred rituals and locations associated with Hajj. From visa processing to accommodation, transportation, identification, and access to the holy sites, every pilgrim must now be fully captured within the Nusuk system.

Anyone not registered on the platform is automatically denied access to key locations including the Grand Mosque in Makkah, the Prophet’s Mosque in Madina, Mina, Muzdalifah, and Arafat.

This decisive policy appears to have achieved what many observers once considered impossible — a massive reduction in overcrowding during Hajj.

For years, one of the major concerns during Hajj was the infiltration of undocumented pilgrims, especially illegal immigrants and unregistered worshippers from neighboring countries and parts of Africa. Many entered the holy cities without official Hajj permits, thereby overstretching facilities and contributing heavily to congestion around the sacred sites.

The situation often made movement difficult for genuine pilgrims who had spent huge sums of money to perform the religious obligation through approved channels.

However, this year, the story is remarkably different.

Our correspondent, who is currently participating in the pilgrimage, observed a calmer and more organized atmosphere both in Madinatul Munawwara and within the precincts of the Grand Mosque of Ka’aba.

Unlike previous years when worshippers struggled through human traffic for hours before getting access to prayer spaces or performing Tawaf around the Holy Ka’aba, pilgrims now experience relative ease in conducting their acts of worship.

In what would have seemed unimaginable in the past, this reporter was able to complete the Tawaf — the circumambulation around the Ka’aba — within just 30 minutes due to reduced congestion and improved movement coordination by Saudi officials.

The atmosphere around the Mataf area was notably less chaotic. Pilgrims moved with greater comfort, fewer physical struggles, and better concentration during prayers and supplications.

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Many pilgrims who spoke with our correspondent expressed satisfaction over the new arrangements, describing the Nusuk policy as a timely intervention that has enhanced both safety and spirituality during Hajj.

A pilgrim from Kano State, Alhaji Musa Abdullahi, said the difference between this year and previous pilgrimages was “clear and undeniable.”

“In the past, people pushed one another because of overcrowding. Sometimes elderly pilgrims suffered greatly. But this year, movement is easier and security personnel are more effective because they know exactly who is authorized to be here,” he explained.

Another Nigerian pilgrim, Hajiya Zainab Suleiman, described her experience in Madina as peaceful and spiritually fulfilling.

“You can now enter the mosque, pray peacefully and leave without unnecessary pressure. Before now, some people spent hours struggling just to find space. The Nusuk arrangement has brought discipline,” she stated.

A pilgrim from Ghana, Ibrahim Mustapha, also commended the Saudi authorities for what he called a “technology-driven success.”

“The authorities deserve appreciation. This system has reduced illegal entries and helped genuine pilgrims enjoy their worship. You can feel the difference immediately you arrive,” he noted.

Beyond comfort, the policy is also being viewed as a major safety achievement.

Hajj history has witnessed several unfortunate incidents linked to overcrowding and uncontrolled human movement. Managing millions of pilgrims within confined spaces under extreme temperatures has always remained a daunting responsibility for Saudi authorities.

But by tightening access through digital verification and restricting movement only to registered pilgrims, the Kingdom appears to have significantly minimized the risks associated with uncontrolled crowds.

Security personnel stationed across the holy sites now rely heavily on electronic verification systems linked to the Nusuk application. Pilgrims without valid permits are quickly identified and prevented from accessing sensitive areas.

The policy has equally improved transportation coordination, accommodation management, feeding arrangements, and emergency response services.

Observers believe the new system represents a major shift in how modern Hajj administration will be conducted in the future.

Saudi Arabia has in recent years invested heavily in digital technology, smart crowd-control systems, artificial intelligence, surveillance networks, and infrastructure expansion aimed at improving the pilgrimage experience.

The Nusuk initiative appears to be another major milestone in that direction.

Despite initial concerns in some quarters that the strict regulations could inconvenience intending pilgrims, many now believe the long-term benefits outweigh the challenges.

Religious scholars and Hajj administrators argue that preserving human life and ensuring pilgrims perform their religious obligations safely should remain the top priority.

Indeed, for many pilgrims, the reduced crowd this year has brought back the true essence of worship — devotion, reflection, patience, and spiritual connection without the constant fear of suffocation or physical struggle.

Inside the Grand Mosque, worshippers now spend more time in contemplation rather than battling human congestion. Elderly pilgrims and women especially appear to benefit from the calmer environment.

At Mina and Arafat, where overcrowding traditionally reaches alarming levels during peak Hajj periods, officials have also maintained tighter control of movement using the Nusuk verification process.

Many pilgrims interviewed described the exercise as one of the smoothest Hajj operations witnessed in recent years.

While no system is entirely perfect, the Saudi authorities appear to have demonstrated that effective technology, strict enforcement, and proper planning can substantially improve one of the world’s largest annual religious gatherings.

As millions of Muslims continue to arrive for the sacred rites, one message is becoming increasingly clear: the era of uncontrolled and illegal Hajj participation may gradually be coming to an end.

And for genuine pilgrims seeking spiritual fulfillment in peace, safety and dignity, that may be one of the most important developments in modern Hajj administration.

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Professor Adamu Abubakar Gwarzo: The Young African Visionary Redefining Education, Innovation and Human Development Across Continents

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By Musa Abdullahi Sufi

In an era where Africa continues to search for transformational leaders capable of bridging the gaps between education, innovation, entrepreneurship and humanitarian development, one name is increasingly standing out across the continent and beyond — Professor Adamu Abubakar Gwarzo.

From Northern Nigeria to the global academic landscape, Professor Gwarzo has emerged as a symbol of visionary leadership, educational transformation and youth-driven development. His story is not merely one of personal success; it is a remarkable movement dedicated to empowering humanity through knowledge, innovation, research, healthcare support, youth empowerment and international collaboration.

At a relatively young age, Professor Gwarzo has achieved what many institutions and governments struggle to accomplish within decades. His rapidly expanding educational, humanitarian and developmental footprints have positioned him among the most influential education reformers and social impact leaders in contemporary Africa.

Building a Pan-African Educational Revolution

The rise of Professor Gwarzo reflects the growing emergence of African-led solutions to African challenges. Through the establishment and expansion of globally oriented universities and academic institutions, he has created opportunities for thousands of students from diverse nationalities, cultures and socioeconomic backgrounds.

Among the institutions linked to his transformational vision is Maryam Abacha American University of Nigeria, an institution that has rapidly gained attention for promoting international standards in higher education, innovation, research and multicultural learning. The university has become a meeting point for students from across Africa and other parts of the world.

What distinguishes Professor Gwarzo’s educational philosophy is his emphasis on practical knowledge, global competitiveness, entrepreneurship and moral development. Rather than producing graduates who merely seek employment, his institutions encourage innovation, leadership and problem-solving capabilities that respond directly to modern societal challenges.

His educational investments extend beyond classrooms. They include scholarships for underprivileged students, support for female education, and promoting science and technology.

Others include youth leadership development, research partnerships, international academic collaborations and community-based development initiatives. In many ways, his work reflects the educational renaissance Africa urgently needs.

A Vision Beyond Profit

Unlike many private educational ventures driven primarily by commercial interests, Professor Gwarzo’s initiatives consistently demonstrate a deeper humanitarian philosophy. His interventions in healthcare, youth empowerment, women development and humanitarian support reveal a leadership model centered on societal transformation.

Through the Adamu Abubakar Gwarzo Foundation, countless lives have reportedly benefited from educational support, healthcare interventions, water and sanitation initiatives, climate-related advocacy and empowerment programs.

His development model aligns strongly with several global development priorities, including, quality education, gender Equality, poverty reduction, youth empowerment
* Innovation and Infrastructure, good Health and Well-being and Sustainable Development Goals (SDGs)

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At a time when many African youths face unemployment, migration pressures and limited educational opportunities, Professor Gwarzo’s institutions and initiatives are creating pathways of hope and opportunity.

Why Professor Gwarzo Deserves Global Recognition

The growing calls for Professor Gwarzo to receive international recognition, including potential consideration in global record and achievement platforms such as Guinness World Records, are not without merit.

Several factors strengthen such arguments. Among them listed below;

1. Extraordinary Educational Expansion at a Young Age

Professor Gwarzo represents one of the youngest African educational entrepreneurs to establish and support multiple internationally recognized academic institutions with rapidly expanding continental influence.

The scale, speed and societal impact of these accomplishments are rare within Africa’s educational sector.

2. Cross-Continental Academic Influence

His educational and institutional collaborations continue to connect Africa with global academic communities through research partnerships, exchange programs and international learning opportunities.

This has significantly contributed to improving Africa’s visibility within global education networks.

3. Massive Human Capital Development

Thousands of students, researchers, professionals and young innovators have benefited directly and indirectly from his investments in education and development.

The long-term impact of such human capital development may continue shaping societies for generations.

4. Combining Education With Humanitarian Impact

Very few academic entrepreneurs successfully integrate education, philanthropy, healthcare advocacy, youth empowerment and innovation ecosystems simultaneously at such scale.

Professor Gwarzo’s multidimensional approach distinguishes him from conventional educational investors.

5. Promoting Africa’s Positive Global Image

At a time when global narratives about Africa often focus on conflict, poverty and instability, Professor Gwarzo’s achievements project a different story — one of innovation, excellence, resilience and transformational leadership.

His institutions are helping position Africa as a center for intellectual growth and global competitiveness.

Inspiring a New Generation of African Youths

Perhaps the most powerful aspect of Professor Gwarzo’s story is the inspiration it provides to millions of young Africans.

His journey demonstrates that young Africans can build world-class institutions, v can overcome limitations, education remains the greatest investment, philanthropy and entrepreneurship can coexist and Africa can produce globally respected innovators and reformers.

In many developing societies, youths are often discouraged by economic hardship, political instability and limited opportunities. Yet Professor Gwarzo’s achievements offer a compelling counter-narrative: that transformational leadership is possible even within challenging environments.

His rise also challenges African elites, policymakers and private sector leaders to invest more aggressively in education, research, innovation and youth development.

The Future of African Transformation

Africa’s future will depend heavily on visionary individuals capable of transforming ideas into institutions and institutions into societal impact.

Professor Adamu Abubakar Gwarzo’s expanding legacy suggests that he belongs to a new generation of African builders whose influence may extend far beyond national borders.

As global conversations increasingly focus on sustainable development, knowledge economies and youth empowerment, leaders like Professor Gwarzo may become central figures in redefining Africa’s future trajectory.

His work represents more than personal accomplishment; it reflects a broader movement toward African self-reliance, intellectual advancement and transformational development.

If sustained and expanded, his vision may continue producing ripple effects across education, innovation, healthcare and human development for decades to come.

And in the history of modern African transformation, his name may well stand among those who chose not merely to succeed personally — but to build systems capable of uplifting humanity itself.

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