By Hassan Husaini
Dear Esteemed Members of the Northern Elders Forum,
As a fellow Northerner, born and bred in the heart of our resilient region, I extend my profound respect to you for your tireless advocacy on behalf of our people. Your collective wisdom has long served as a beacon during Nigeria’s most challenging moments, and your recent open letter to His Excellency, President Bola Ahmed Tinubu, dated December 14, 2025, regarding the Memorandum of Understanding (MoU) between the Federal Inland Revenue Service (FIRS) and France’s Direction Générale des Finances Publiques (DGFiP), is a testament to that enduring spirit. I write not as a representative of any government or institution, but as a private citizen deeply invested in our Northern heritage—one who shares your concerns about preserving our economic dignity and autonomy. My intent is not to oppose or endorse any side, but to foster a dialogue that protects our region’s image from perceptions of being out of touch with Nigeria’s developmental realities, while avoiding the pitfalls of partisan politicking that have too often entangled our voices in needless controversy.
For too long, the North has raised legitimate alarms over tax policies and fiscal matters, only to find itself mired in protracted debates that yield more division than progress. We have witnessed how such controversies can portray our region as resistant to modernisation, overshadowing our rich contributions to national unity and innovation. In this spirit, while I appreciate the emotional fervor of your letter—which warns of “digital colonialism,” sovereignty erosion, and geopolitical risks—I humbly suggest that a closer examination of the facts reveals a more nuanced terrain. This is not to dismiss your apprehensions; rather, it is to urge a measured approach that elevates our discourse, ensuring the North is seen as a thoughtful partner in Nigeria’s digital evolution, not merely a reactionary force. After all, the MoU has already been signed, and the Nigeria Revenue Service (NRS) bill has received presidential assent on December 9, 2025—after all, the bill was consented to by a majority of our representative lawmakers at the lower and upper chambers, understandably with the backing of our governors who see the bills as increasing their allocation from the centre, including that of the local governments that they feast on. Perhaps it is wiser to permit implementation under close scrutiny, allowing time for our fears to be either confirmed or allayed, with the courts and National Assembly standing ready to arbitrate any overreaches.
That said, we must also acknowledge that some of the most pointed critiques of your position—often framed as expert, “on-the-ground” analyses dismissing your concerns as outdated or theatrical—may themselves carry subtle regional biases. For instance, being an expert and field man in fiscal matters, particularly from zones benefiting disproportionately from robust tax ecosystems, could shape perspectives in ways that prioritise efficiency gains over equity concerns. Lagos and Ogun, along with other southwestern states, have indeed excelled in Internally Generated Revenue (IGR): in 2024, Lagos alone generated over N1.26 trillion—far surpassing all others—while Ogun followed strongly with approximately N195 billion, placing it in the top five nationally alongside Rivers (N317 billion) and the FCT. These impressive figures reflect commendable governance and economic dynamism in the Southwest, yet they also mean these states stand to gain significantly from enhanced national tax collection mechanisms, including international data exchanges that could boost federation accounts and statutory allocations. This context invites reflection: such vantage points may not always offer the most balanced view of vulnerabilities felt more acutely in regions with lower IGR profiles, where dependence on federal transfers is higher. A truly honest national discourse requires recognising these potential vested interests on all sides.
Importantly, while your Forum speaks with authority drawn from experience, it holds no exclusive mandate to represent every Northerner—myself included—without broader consultation. We are a diverse tapestry of voices, from farmers in Kano to entrepreneurs in Kaduna, and presuming to encapsulate our collective will risks fragmenting the very unity you champion. Let us proceed point by point, drawing from the realities on the ground, not to challenge your patriotism, but to refine our shared strategy for true sovereignty.
On the Surrender of Economic Sovereignty: Your depiction of the MoU as a “direct, unprotected gateway” into our tax systems stirs valid unease about foreign influence. However, Nigeria’s fiscal data sovereignty has been incrementally diluted over years, long before this French agreement. Since 2021, FIRS’s core IT infrastructure has run on Huawei Cloud in Abuja, with a mirror site in Kano—complete with Chinese-sourced hardware, firmware, and encryption keys. The Joint Tax Board’s master-data warehouse is hosted on AWS in Dublin, with backups in Frankfurt, and online VAT collections process through Stripe in Ireland before remittance via JP Morgan in London. In this context, the French mirror site is an extension of existing dependencies, not a groundbreaking incursion. Recognising this helps us focus on holistic reforms, lest we appear unaware of the broader digital landscape shaping our economy.
On the Risk of Blackmail and Espionage: The specter you raise—of “economic espionage, mass surveillance, and potential geopolitical blackmail”—is a critical alert in an interconnected world. Yet, France already accesses equivalent data through the Automatic Exchange of Information (AEOI) protocols Nigeria adopted in 2017 under the Common Reporting Standard (CRS) and Multilateral Competent Authority Agreement (MCAA). French banks report Nigerian accounts to FIRS, and reciprocity demands FIRS share data on French residents in Nigeria—formerly via biannual CD-ROMs, now automated for efficiency. Framing this as a novel threat overlooks these pre-existing commitments, which we entered as a sovereign nation. A fuller grasp of these mechanisms would strengthen our advocacy, projecting the North as informed stewards rather than alarmists.
On Maintaining “100% Nigerian” Control: Your call for tax data to remain wholly under Nigerian stewardship resonates with our cultural emphasis on self-reliance. Regrettably, no purely Nigerian-owned cloud meets the essential certifications—PCI-DSS Level-1, ISO-27018, and Tier-III—required for handling sensitive fiscal information. Domestic options like Rack Centre and MDXi, while operational in-country, are 80 per cent foreign-owned and reliant on international expertise and capital. Even a strict “buy Nigerian” policy would thus involve foreign elements. This reality underscores a capacity gap we must address through targeted investments, ensuring our critiques are grounded in achievable alternatives.
On relying on our world-class Fintech: Praising our indigenous fintech leaders—Flutterwave, Paystack, Interswitch, and NIBSS—as capable guardians is a proud acknowledgment of Northern and national ingenuity. These entities have indeed revolutionised payments across Africa. However, they themselves depend on foreign clouds like AWS, Azure, or Google for core operations, and their liability caps fall short for sovereign tax data. When FIRS tendered for a “wholly indigenous” platform in 2022, no bidder secured the US$50 million performance bond, voiding the process. Highlighting this doesn’t diminish our achievements; it calls for bridging the fintech-fiscal divide thoughtfully, avoiding narratives that might cast us as overly optimistic about current capabilities.
On bypassing the National Assembly: Your concern over “legislative lapses” and insufficient parliamentary oversight is a cornerstone of democratic accountability. That said, the 2023 Nigeria Data Protection Act empowers the executive to enter such bilateral pacts via a simple “adequacy opinion” from the Nigeria Data Protection Commission (NDPC), issued on November 4, 2025. This makes the MoU procedurally valid without needing a full Act. While this delegation warrants review, it shifts our focus to enhancing laws rather than halting processes mid-stream, preserving our image as proponents of constructive governance.
On digital colonialism: Invoking “digital colonialism” powerfully links to our historical struggles, a narrative that unites us. Yet, the most pressing leaks in our fiscal data are internal: In 2024, 1.9 million taxpayer records were sold on Jiji.ng for N3,000 per TIN; a FIRS staffer peddled the VAT registry (11.3 million rows) for N150,000; and sensitive Budget Office files circulate on Telegram. These homegrown breaches eclipse foreign risks, reminding us that true colonialism begins with internal vulnerabilities. Addressing them head-on would fortify our position without inviting external perceptions of inward-looking paranoia.
On amending before NRS implementation: Proposing amendments prior to the NRS’s January 2026 launch is a proactive stance. However, with the bill assented and gazetted, the rollout is administrative, not legislative. New clauses would require a separate bill—three readings, conference, and assent—unfeasible in the remaining 18 sitting days before recess. Given this, monitoring implementation post-launch, with judicial and legislative recourse available, may prove more strategic, allowing empirical evidence to guide our response rather than preemptive confrontation.
On moral and constitutional opposition from the North: Your pledge to resist with “every moral, civic, and constitutional tool” embodies the North’s indomitable resolve. Yet, silence on prior deals—like NIGCOMSAT’s 2024 agreement with China Great Wall Industry, routing northern VSAT traffic through Xinjiang—raises questions of consistency. Selective focus could undermine our moral authority, portraying us as politically motivated rather than principled. Broader consultation within the North would ensure our voices harmonise, avoiding internal rifts.
In essence, your letter captures the strategic importance of tax data, but a misdiagnosis of vulnerabilities—already dispersed across multiple jurisdictions—could inadvertently reinforce stereotypes of Northern disconnect from technological progress. As a private citizen speaking solely for myself, I neither support the government nor endorse the deal; I simply advocate for a watchful pause. Let implementation unfold under vigilant eyes; if perils materialise, our institutions will intervene. Meanwhile, redirect energies toward tangible gains: ring-fencing a government-controlled Tier-III data centre in NRS procurement; allocating FIRS’s N61 billion 2026 budget for a sovereign cloud, perhaps with Africa Finance Corporation; and pushing for criminal penalties on data trafficking over mere fines.
By embracing this path, we honour our Northern ethos—resilient yet adaptive—without fueling controversy or ceding ground to those who might label us as obstructionist. Let us consult widely, act wisely, and emerge stronger together.
With sincere admiration and shared Northern pride.
Husaini mni, wrote from Bukuru, Jos, Plateau State