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Wike, VAT and the Quest for True Federalism

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By Chidiebere Nwobodo

Boldness is not second to everyone, it is intentionality.” — Janna Cachola

History is being made in Rivers State. There is a bold move by the State Government at challenging the retrogressive status quo of the federation. Nigeria’s political structure is not only lopsidedly skewed against the states but has become a clog on the nation’s wheel of progress. Like local government areas, the states are mere appendages of the behemoth center—yet we call this country “Federal Republic of Nigeria”. It is feeding bottle federalism!

The rattling question is: what is federal about a country structured along unitary system by respective military dictatorships. In the last few years, there has been vehement agitations for a restructured Nigeria that will encompass true federalism where states will have the needed autonomy and resources to determine and unleash their socio-political cum economic destinies.

Failure to make any meaningful progress in the direction of restructuring, in the last few years, has birthed agitations for self-determination, especially in southern Nigeria. Restructuring advocates are opposed to separatist campaigners calling for total balkanization of the country. While true federalists believe that Nigeria can still be salvaged via restructuring, self-determination proponents have been pummeling them for not walking their talk.

Rivers State Government has changed the game. Age-longed problems cannot be solved by persistently and indefinitely talking about them without action. There comes a time in history when courageous and well-calculated actions are left to do the talking because all talk and no action makes someone a rabble-rouser reveling in ramblings. Rivers State decided to confront the hydra-headed monster of unitary structure that made states subservient to the center.

The bone of the contention is Value Added Tax (VAT).

Recently, Rivers State Government went to court to challenge Federal Government’s collection of VAT via Federal Inland Revenue Service (FIRS). It argued that FIRS did not have the constitutional right to collect VAT and Personal Income Tax (PIT) on behalf of local governments, states and federal government. It advocated that states should be allowed to collect VAT—and not Federal Government.

On August 9, Justice Stephen Pam of Federal High Court, Rivers State, ordered the tax agency of the FG, the FIRS and the Attorney General of the Federation, from collecting VAT and Personal Income Tax (PIT) from residents of Rivers State. Federal Government via FIRS fumed and vowed to appeal the judgement.

Rivers State Government did not stop there, it ensured that the State Assembly legislated on it through a bill, which was swiftly signed into law on August 19, 2021, as Value Added Tax Law No. 4 of 2024 by the man behind the wheels—Governor Nyesom Wike. I doff my cap for this courageous move of Rivers State Government.

There are insinuations in the media that FIRS is lobbying National Assembly to put VAT in the exclusive list, in order to legitimacy its illegality—to continue the exploitation, and but this move is dead on arrival. I am sure that even all other states will sleep and allow the agency to ambush the states using National Assembly, Rivers State Government under the leadership of Governor Wike will not allow this to happen.

Governor Wike has demystified the bogus term called restructuring cum true federalism. It is not rocket science. He has proved that easiest way to handle mountainous challenge is by compartmentalization of it. My own definition of restructuring of which Governor Wike has accentuated, is using legitimate avenues to get back your resources and power that were illegally taken away using military regimes.

Back to issue at stake—VAT.

Value Added Tax (VAT) was introduced in 1993. The sharing formula; states—50%, LGAs—35% and FG—15%. FIRS gets 4% from FG’s share as operational cost. But the subject of controversy had been whose duty it was to collect VAT—states or FG via FIRS? but the judgement of Federal High Court has lent credence to narratives of restructuring advocates; though FIRS said it has appealed the historic judgment. Let wait and see how it goes. But why is it running to National Assembly if it has water-tight case?

VAT falls under consumption tax, which is within the state government power to collect and remit 15% to the Federal Government. Majority of the VAT are generated from the states, which gave them lion share of 85% in the sharing formula. Why then should FIRS, on behalf of Federal Government, collect VAT and distribute to the state? Did states complain that they lack capacity to collect VAT?

What is the work of states Internal Revenue agencies responsible for Internally Generated Revenues (IGR)? Why will a minority stakeholder in a company be the one collecting revenues, especially when the revenues are being generated from the states—majority stakeholders? Sadly, this illegality cum impunity had gone on unchallenged for decades. As a restructuring advocate, I am happy Rivers State Government has taken the bull by the horn to correct this obnoxious practice of “monkey dey work bamboo dey chop”.

FIRS collection of VAT from states and distributing same via the Federation Accounts Allocation Committee (FAAC), is tantamount to robbing Peter to pay Paul. Majority of the VAT remitted to FAAC monthly comes from just few economically viable states with high volume of VAT generation like Lagos, Rivers, Ogun, Delta, Enugu, Akwa Ibom, etcetera, yet other states get rewarded for indolence and crass unproductivity—the reason Nigeria is economically backward—and poverty capital of the world.

FAAC shared a total of N733 billion as June, 2021 revenue, out of the sum, VAT revenue got N143.6 billion—huge chunk of the VAT came in from alcohol consumption. Look at the injustice and irony here, majority of Sharia-compliant states that routinely destroy alcoholic beverages in their states, did not only partake in revenues from VAT but got lion share of it—going by the hegemonic template of using number of states and local government councils to share revenues.

Why will someone drink beer in Lagos and another person in Kano State that detest alcohol as a result of religious belief gets more share in the distribution of VAT emanating from the produce? This is wickedness taken too far. I strongly stand with Governor Nyesom Wike and Rivers State Government on this courageous step to end this official theft.

Other state governments with huge volume of VAT generation should throw their weight behind Rivers State and see this to a logical conclusion. This is the real battle for a restructured Nigeria. The die is cast. Governor Wike has shown leadership where it mattered mostly and should be railed round. There is a weighty allegation that FIRS illegally withholds some VAT it collects on behalf of the states—it remits only a fraction of what truly comes into it coffers.

States do not control FIRS; its operations and recruitment process, thereby cannot efficiently monitor its modus operandi yet FIRS generates most of its revenues from the states. Ideally, FIRS should not collect VAT outside Abuja—FCT; where FG has substantial control of its Internally Generated Revenues. It VAT collection influence should be limited to FCT alone.

While signing the historic Value Added Tax bill into law, Governor Wike could not hide his ill feelings towards impunity of Federal Government using FIRS to strip states of their VAT revenues, of which made state governors to always go cap-in-hand begging for financial support from the center. He was quoted as saying:

“In this (Rivers) state, we awarded contract to companies and within the last month we paid over N30billion to the contractors and 7.5% will now be deducted from that and to be given to FIRS.

“Now, look at 7.5% of N30billion of contracts we awarded to companies in Rivers State, you will be talking about almost N3billion only from that source. Now, at the end of the month, Rivers State government has never received more than N2billion from VAT. So, I have contributed more through the award of contracts and you are giving me less. What’s the justification for it.”

With this calculated move that has quaked the foundation of the FIRS and rattled Federal Government, Governor Wike has become the Moses of our time leading true federalists to the promise land of a restructured Nigeria. We are morally bound to give him all the support.

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Opinion

How Dr. Fatima Ibrahim Hamza (PT, mNSP) Became Kano’s Healthcare Star and a Model for African Women in Leadership

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By Dr. Sani Sa’idu Baba

My dear country men and women, over the years, I have been opportune to watch numerous speeches delivered by outstanding women shaping the global health sector especially those within Africa. Back home, I have also listened to towering figures like Dr. Hadiza Galadanci, the renowned O&G consultant whose passion for healthcare reform continues to inspire many. Even more closer home, there is Dr. Fatima Ibrahim Hamza, my classmate and colleague. Anyone who knew her from the beginning would remember a hardworking young woman who left no stone unturned in her pursuit of excellence. Today, she stands tall as one of the most powerful illustrations of what African women in leadership can achieve when brilliance, discipline, and integrity are brought together.

Before I dwell into the main business for this week, let me make this serious confession. If you are a regular traveler within Nigeria like myself, especially in the last two years, you will agree that no state currently matches Kano in healthcare delivery and institutional sophistication. This transformation is not accidental. It is the result of a coordinated, disciplined, and visionary ecosystem of leadership enabled by Kano State Governor, Engr Abba Kabir Yusuf. From the strategic drive of the Hospitals Management Board under the meticulous leadership of Dr. Mansur Nagoda, to the policy direction and oversight provided by the Ministry of Health led by the ever committed Dr. Abubakar Labaran, and the groundbreaking reforms championed by the Kano State Primary Health Care Management Board under the highly cerebral Professor Salisu Ahmed Ibrahim, the former Private Health Institution Management Agency (PHIMA) boss, a man who embodies competence, hard work, honesty, and principle, the progress of Kano’s health sector becomes easy to understand. With such a strong leadership backbone, it is no surprise that individuals like Dr. Fatima Ibrahim Hamza is thriving and redefining what effective healthcare leadership looks like in Nigeria.

Across the world, from top medical institutions to global leadership arenas, one truth echoes unmistakably: when women lead with vision, systems transform. Their leadership is rarely about theatrics or force; it is about empathy, innovation, discipline, and a capacity to drive change from the inside out. Kano State has, in recent years, witnessed this truth firsthand through the extraordinary work of Dr. Fatima at Sheikh Muhammad Jidda General Hospital.

In less than 2 years, Dr. Fatima has emerged as a phenomenon within Kano’s healthcare landscape. As the youngest hospital director in the state, she has demonstrated a style of leadership that mirrors the excellence seen in celebrated female leaders worldwide, women who inspire not by occupying space, but by redefining it. Her performance has earned her two high level commendations. First, a recognition by the Head of Service following a rigorous independent assessment of her achievements, and more recently, a formal commendation letter from the Hospitals Management Board acknowledging her professionalism, discipline, and transformative impact.

These acknowledgements are far more than administrative gestures, they place her in the company of women leaders whose influence reshaped nations: New Zealand’s Jacinda Ardern with her empathy driven governance, Liberia’s Ellen Johnson Sirleaf with her courageous reforms, and Germany’s Angela Merkel with her disciplined, steady leadership. Dr. Fatima belongs to this esteemed lineage of women who do not wait for change, they create it.

What sets her apart is her ability to merge vision with structure, compassion with competence, and humility with bold ambition. Staff members describe her as firm yet accessible, warm yet uncompromising on standards, traits that embody the modern leadership model the world is steadily embracing. Under her stewardship, Sheikh Jidda General Hospital has transformed from a routine public facility into an institution of possibility, demonstrating what happens when a capable woman is given the opportunity to lead without constraint.

The recent commendation letter from the Hospitals Management Board captures this evolution clearly: “Dr. Fatima has strengthened administrative coordination, improved patient care, elevated professional standards, and fostered a hospital environment where excellence has become the norm rather than the exception”. These outcomes are remarkable in a system that often battles bureaucratic bottlenecks and infrastructural limitations. Her work is proof that effective leadership especially in health must be visionary, intentional, and rooted in integrity.

In a period when global discourse places increasing emphasis on the importance of women in leadership particularly in healthcare, Dr. Fatima stands as a living testament to what is possible. She has demonstrated that leadership is never about gender, but capacity, clarity of purpose, and the willingness to serve with unwavering commitment.

Her rise sends a powerful message to young girls across Nigeria and Africa: that excellence has no gender boundaries. It is a call to institutions to trust and empower competent women. And it is a reminder to society that progress accelerates when leadership is guided by competence rather than stereotypes.

As Kano continues its journey toward comprehensive healthcare reform, Dr. Fatima represents a new chapter, one where leadership is defined not by age or gender, but by impact, innovation, and measurable progress. She is, without question, one of the most compelling examples of modern African women in leadership today.

May her story continue to enlighten, inspire, and redefine what African women can, and will achieve when given the opportunity to lead.

Dr. Baba writes from Kano, and can be reached via drssbaba@yahoo.com

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Opinion

Book Review: Against the Odds by Dozy Mmobuosi

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By Sola Ojewusi

Against the Odds is an ambitious, deeply personal, and unflinchingly honest memoir that traces the remarkable rise of Dozy Mmobuosi, one of Nigeria’s most dynamic and controversial entrepreneurs. In this sweeping narrative, Mmobuosi reveals not just the public milestones of his career, but the intimate struggles, internal battles, and defining moments that shaped his identity and worldview.

The book is both a personal testimony and a broader commentary on leadership, innovation, and Africa’s future—and it succeeds in balancing these worlds with surprising emotional clarity.

A Candid Portrait of Beginnings

Mmobuosi’s story begins in the bustling, unpredictable ecosystem of Lagos, where early challenges served as the furnace that forged his ambitions. The memoir details the circumstances of his upbringing, the value systems passed down from family, and the early encounters that sparked his desire to build solutions at scale.

These foundational chapters do important work: they humanize the protagonist. Readers meet a young Dozy not as a business figurehead, but as a Nigerian navigating complex social, financial, and personal realities—realities that millions of Africans will find familiar.

The Making of an Entrepreneur

As the narrative progresses, the memoir transitions into the defining phase of Mmobuosi’s business evolution. Here, he walks readers through the origins of his earliest ventures and the relentless curiosity that led him to operate across multiple industries—fintech, agri-tech, telecoms, AI, healthcare, consumer goods, and beyond.

What is striking is the pattern of calculated risk-taking. Mmobuosi positions himself as someone unafraid to venture into uncharted territory, even when the cost of failure is steep. His explanations offer readers valuable insights into:
• market intuition
• the psychology of entrepreneurship
• the sacrifices required to build at scale
• the emotional and operational toll of high-growth ventures

These passages make the book not only readable but instructive—especially for emerging

African entrepreneurs.

Triumphs, Crises, and Public Scrutiny
One of the book’s most compelling strengths is its willingness to confront controversy head-on.

Mmobuosi addresses periods of intense scrutiny, institutional pressure, and personal trials.

Instead of glossing over these chapters, he uses them to illustrate the complexities of building businesses in emerging markets and navigating public perception.

The tone is reflective rather than defensive, inviting readers to consider the thin line between innovation and misunderstanding in environments where the rules are still being written.

This vulnerability is where the memoir finds its emotional resonance.

A Vision for Africa

Beyond personal history, Against the Odds expands into a passionate manifesto for African transformation. Mmobuosi articulates a vision of a continent whose young population, natural resources, and intellectual capital position it not as a follower, but a potential leader in global innovation.

He challenges outdated narratives about Africa’s dependency, instead advocating for
homegrown technology, supply chain sovereignty, inclusive economic systems, and investment in human capital.

For development strategists, policymakers, and visionaries, these sections elevate the work from memoir to thought leadership.

The Writing: Accessible, Engaging, and Purposeful

Stylistically, the memoir is direct and approachable. Mmobuosi writes with clarity and intention, blending storytelling with reflection in a way that keeps the momentum steady. The pacing is effective: the book moves seamlessly from personal anecdotes to business lessons, from introspection to bold declarations.

Despite its business-heavy subject matter, the prose remains accessible to everyday readers.

The emotional honesty, in particular, will appeal to those who appreciate memoirs that feel lived rather than curated.

Why This Book Matters

Against the Odds arrives at a critical moment for Africa’s socioeconomic trajectory. As global attention shifts toward African innovation, the need for authentic narratives from those building within the system becomes essential.

Mmobuosi’s memoir offers:
• a case study in resilience
• an insider’s perspective on entrepreneurship in frontier markets
• a meditation on reputation, legacy, and leadership
• a rallying cry for African ambition

For readers like Sola Ojewusi, whose work intersects with media, policy, leadership, and social development, this book offers profound insight into the human stories driving Africa’s new generation of builders.

Final Verdict

Against the Odds is more than a success story—it is a layered, introspective, and timely work that captures the pressures and possibilities of modern African enterprise. It challenges stereotypes, raises important questions about leadership and impact, and ultimately delivers a narrative of persistence that audiences across the world will find relatable.

It is an essential read for anyone interested in the future of African innovation, the personal realities behind public leadership, and the enduring power of vision and resilience

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Opinion

Redefining Self-leadership: Henry Ukazu As a Model

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By Abdulakeem Sodeeq SULYMAN
In a world filled with talents and unique gifts, nurturing oneself for an impact-filled living becomes one of the potent metrics for assuming how one’s life would unfold – either in the nearest or far future. I am sure the question you may be curious to ask is ‘what is the important quality that has shaped the life of every individual who has unleashed their ingenuity?’ Apparently, our society is filled with numerous people, who missed the track of their life. Their iniquity is boiled down to one thing – failure to lead oneself.
Realising how important it is to be your own leader has been the springboard for every transformative life. Notably, this also becomes the premise for appreciating and celebrating Henry Ukazu for setting the pace and modeling self-leadership in this era, where self-leadership is under-appreciated by our people. Self-leadership itself engineers purposeful and impactful living, turning individuals to sources of hope to others.
This is exactly what Henry Ukazu symbolises. The name Henry Ukazu is akin to many great things such as ‘Unleashing One’s Destiny,’ ‘Finding One’s Purpose’ and ‘Triumphant Living.’ Regardless of the impression one have formed about Henry Ukazu, one thing you cannot deny is his ability to be pure to nature and committed to his cause. Henry Ukazu is one of the rare people who still believed in the values of the human worth and has committed every penny of his to ensure that every human deserves to live the best life.
The trajectory of Henry Ukazu’s life is convincing enough to be choosing as an icon by anyone who chooses to climb the ladder of self-leadership. Oftentimes, Henry Ukazu always narrate how he faced the storms of life when birthing his purpose. He takes honour in his struggles, knowing full well that every stumbling blocks life throws at him helped in building himself. If not for self-leadership, he will not found honours in his struggles, let alone challenging himself to be an example of purposeful living to others.
Without mincing words, Henry Ukazu’s life has been blessed with the presence of many people, with some filling his life with disappointments, while some blessing him with immeasurable transformations. Surprisingly, Henry Ukazu has never chosen to be treating people negatively; rather he would only choose the path of honour by avoiding drama and let common sense prevail. That’s one of the height of simplicity!
Dear readers, do you know why today is important for celebrating Henry Ukazu? Today, 3rd December, is his birthday and with all sincerity, Henry Ukazu deserves to be celebrated because he has chosen the noble path, one filled with honours and recognitions for being an icon of inspiration and transformation to the mankind. As Henry Ukazu marks another year today, may the good Lord continue shielding him from all evils and guiding him in right directions, where posterity will feel his role and impacts!
Many happy returns, Sir!

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