Where is RMAFC on VAT Reform?, by Abdulrauf Aliyu, PhD The ongoing debate over the Value Added Tax (VAT) derivation principle reflects the delicate balancing act required to maintain Nigeria’s federalism. At the heart of this debate lies a critical institutional silence: the absence of the Revenue Mobilization Allocation and Fiscal Commission (RMAFC). Constitutionally mandated to oversee revenue distribution and ensure fairness through scientifically derived indices, the RMAFC should be leading this discourse. Yet, in a moment that calls for clarity and authority, the commission has been strikingly passive, leaving...