Tag: Babatunde Fowler

  • Tax, excise laws’ harmonisation bill coming

    A BILL to harmonise all tax and excise laws, known as the Finance Bill and Policy Note will be submitted to the Federal Government in two weeks time.

    The Note, when passed into law by the National Assembly will raise revenue and reduce the cost of doing business in the country.

    Addressing members of the Technical Committee of the National Tax Policy Implementation Committee (NTPIC) in Abuja, Executive Chairman of the Federal Inland Revenue Service (FIRS) Mr. Babatunde Fowler said the sale of crude oil should not be the chief revenue generating source for the country.

    Flowler urged the Chairman and members of the Technical Committee with the responsibility of “accelerating the drafting and submission of a draft Finance Bill (and if deemed necessary, any draft Executive Order (s), to harmonise the various tax and excise law reform efforts.”

    He said government’s expectation is that the Committee “will work assiduously over the next few weeks to produce a singular set of fiscal measures that will be considered and approved by the reconstituted NTPIC.”

    Once agreed, Fowler said: “These fiscal measures are to be submitted to the Economic Management Team and the Federal Executive Council for approval and ultimate transmission to the National Assembly, for passage into law as part of the efforts to support the 2020 Executive Budget Proposal.”

    Ambassador Adeolu Dipeolu who is also the Special Adviser to President Muhammadu Buhari on Economic Matters in Vice President’s Office and the Chairman of the Technical-sub-Committee urged members of the committee “to move quickly so that the outcome of this work will get to government on time and keep in mind how to improve tax revenue outside oil.”

    Read Also: Five suspects arrested for ‘hijacking’ Taxify car

    The Technical Committee of the National Tax Policy Implementation Committee will present a Finance Bill and Policy Note to the Minister of Finance and Budget Planning as the committee ends its work soon.

    At the second sitting of the committee at the FIRS Headquarters in Abuja, the Deputy Chairman of the Committee, Dr. Bode Oyetude said the sub-committee would finish its work between the next 10 and 15 days.

    “This is the second committee meeting we are having and we hope to bring this meeting to a close in the next 10 to 15 days,” he said.

     

     

     

  • Presidency queries FIRS boss Fowler over tax cash

    THE Presidency is expecting a comprehensive explanation today from the Federal Inland Revenue Service (FIRS) on the “variances between budget and actual collection” of taxes between 2015 and 2018.

    Executive Chairman of the FIRS, Mr. Babatunde Fowler, got a query from Chief of Staff to the President Abba Kyari. He was given today’s deadline to respond.

    The query, titled: “RE: Budgeted FIRS Collections and actual collections” reads: “Your attached letter (FIRS/EC/ECW/0249/19/027 dated 26 July 2019) on the above subject matter refers.

    “We observed significant variances between the budgeted collections and actual collections for the period 2015 to 2018. Accordingly, you are kindly invited to submit a comprehensive variance analysis explaining the reasons for the variances between budgeted and actual collections for each main tax item for each of the years 2015 to 2018.”

    Following the dwindling intake from oil sales and the determination of the government to expand the nation’s revenue base, President Muhammadu Buhari appointed Fowler as FIRS boss on August 18, 2015 on a four-year renewable tenure. Questions are being raised in some quarters about the query, coming at a time the FIRS boss’ tenure is due for renewal or termination.

    Under Fowler, the FIRS in three years – 2016, 2017 and 2018 – collected over N12.6 trillion in taxes.

    It collected N3,307 trillion in 2016, N4,027 trillion in 2017 and N5,320 trillion in 2018. The 2018 collection is the highest amount of taxation ever collected in a year by the federal government.  In 2015, N3.2tr was raked in.

    In January, Fowler announced that the agency was targeting N8 trillion for 2019.

    The FIRS boss could not be reached on Sunday but sources close to him said he would send his response before the expiration of the deadline.

    Read Also: Presidency keeps mum over alleged deployment of Ita Enang

    The query marked: “Restricted” added, “we observed that the actual collections for the period 2015 to 2017 were significantly worse than what was collected between 2012 and 2014. Accordingly, you are kindly invited to explain the reason for the poor collections.

    Mallam Kyari directed Fowler “to respond by 19 August 2019.”

    Before the 2018’s N5.320 trillion collection, the highest was N5.07 trillion, which was generated in 2012 under Ms. Ifueko Omogui.

    Fowler had said in January: “FIRS’ generation of N5.3 trillion is significant as it was at a period when oil prices averaged $70 per barrel. Oil price was at an average of $100 to $120 per barrel between 2010 and 2013.”

    In realising the milestone, the FIRS boss noted that the non-oil component accounted for N2.467 trillion (about 53.62 per cent) of the N5.320 trillion.

    The oil element accounted for N2.852 trillion (46.38 per cent). From audit alone, the FIRS collected N212, 792 billion from 2,278 cases with a huge reduction in audit circle.

    Fowler added: “While we have been steadily increasing revenue collection over the years, our cost of collection has actually been going down in 2016 it was 2.6 per cent, in 2017 it was 2.49 per cent while in 2018 it was 2.14 per cent.”

    The FIRS is entitled to four per cent cost of the total collection.

    He said: “The Service has been making tremendous efforts in also increasing the amount of non-oil revenue it collects. Non-oil collection has contributed 64.99 per cent in 2016, in 2017 it contributed 62.25 per cent and in 2018 it contributed 53.62 per cent. This represents the government’s focus on increasing non-oil sources of revenue and the diversification of the economy.”

  • FIRS to impose VAT on online transactions, says Fowler

    The Federal Inland Revenue Service (FIRS) says it will soon begin collection of Value Added Tax (VAT) on online transactions.

    The Chairman of the agency, Mr Babatunde Fowler, made the disclosure in an interview with the News Agency of Nigeria (NAN) in New York on Saturday.

    Fowler said: “soon, we will ask banks to impose VAT on online transactions for purchases of goods and services.

    “Not that it is something new; it actually should be in existence.

    “We will certainly follow up to make sure that every VAT that is due to be collected is collected.”

    He explained that the move was part of measures by FIRS to meet its N8 trillion revenue target for 2019.

    Fowler said the agency had started taking action against companies and businesses that refused to embrace the Federal Government’s tax amnesty programme.

    Read also: Fowler, FIRS and more cash for Fed Govt

    According to him, FIRS hopes to generate between N750 billion and N1 trillion from the clampdown, which includes closure of defaulters’ bank accounts.

    “We are going after everybody. I am sure you have heard that we have placed lien on some accounts of defaulters that have a billion naira turnover annually.

    “So certainly, we are not leaving anyone out of the tax net,” he said.

    Officially known as the Voluntary Asset and Income Declaration Scheme, the tax amnesty programme was launched in 2017.

    It gave tax defaulters a one-year period of grace to declare and settle their unpaid taxes.

    There have been complaints by some taxpayers of being wrongly targeted by FIRS in the clampdown.

    Asked to comment on that, Fowler admitted, blaming it on “administrative error,” arising from the huge number of accounts involved.

    “Well, there is certainly one or two instances where we made administrative error, but when you are looking at over 50,000 accounts, there is a tendency that sometimes an error might be made.

    “For those that we made errors on, I wrote them personally apologising and of course we lifted the lien on their accounts.”

    On plans by the Joint Tax Board to raise the country’s tax population to 45 million, Fowler said the agency was relying on multiple information sources.

    These, according to him, include the country’s Bank Verification Number database and sister agencies with relevant information. (NAN)

  • Foul call by Fowler?

    Just as well – the Federal Inland Revenue Service (FIRS) has denied that hiking value-added tax (VAT), by 35% to 50%, from its current five per cent, is imminent.  Given that the economy is just making it out of recession and the government is about implementing the new minimum wage, the move would have been counter-productive.

    Wahab Gbadamosi, FIRS head of communication and Servicom department, put the record straight on what Babatunde Fowler, FIRS executive chairman, told the Senate committee: “Though he indicated that there should be an increase in VAT rate by the end of the year, he never for once suggested a 50% hike or any percentage increase at all”

    Before that denial, Mr. Fowler was quoted to have told the Senate Committee on Finance, on the imperative to increase VAT to shore up the government’s revenue, as part of the Federal Government’s Medium Term Expenditure and Fiscal Strategy Framework (MTEF).  Jacking up VAT, he was reported to have insisted, was necessary to raise more cash, so the government could meet its obligation to citizens.

    “Nigerians should be ready for increase in VAT before the end of the year,” he reportedly declared. “VAT is higher in other countries, including Ghana and many others.  There should be increase in rate but not immediately.”

    To further underscore the imperative of making taxes – and less oil revenue – as primary basis of government spending, Mr. Fowler told the committee that the government’s tax revenue projection for 2019 was N8 trillion, out of which VAT was projected to rake in N3 trillion.  He also painted the progressive increase in tax receipts, in the last three years: 2016 (N3.31 trillion), 2017 (N4.03 trillion) and 2018 (N5.3 trillion), suggesting that for FIRS to gross the 2019 N8 trillion target, VAT should be pressed into service.

    “I can certainly see an increase in VAT of at least 35% to 50% this year, based on our enforcement activities.  There certainly will be an increase in company income tax (CIT) and also petroleum profit tax (PPT),” he said, adding that “A lot of Nigerians travel to Ghana and other West African countries and they can see that theirs is much higher.  They pay when they go for those trips.  We should be ready for an increase on VAT.”

    There is a lot to be said for making taxation the main driver of public spending; just as there is much to be decried in the present practice of oil money, driving public expenditure.  Taxation could be the single antidote to combat public sector corruption, since citizens are much likelier to exert control and demand accountability, if the cash, by tax, is hard earned money, coming from their pocket.

    Indeed, the present endemic corruption could well have emanated from the feeling that oil money is nature’s manna, and not anyone’s direct sweat.  So, tax as main engine of public spending, is near-unassailable. Since VAT is consumption tax, the points that push other taxes should, other things being equal, push the case of VAT.

    Still, the weakest argument is clearly the one that presupposes that since Ghana’s VAT is 10%, Nigeria’s should automatically be so.  That is soft and emotive; and commands little or no merit, beyond a mere wish.  First, it shuns the economy of scale VAT should enjoy, with Nigeria’s huge population.  Then, it underplays the lack of enforcement, that the FIRS boss himself admitted.  If these two factors are harnessed, VAT earnings should soar, other things being equal.  So, instead of making a lazy, surface-to-surface comparison with Ghana and other West African countries, FIRS should first revamp its enforcement machine.  But there is also talk of some West African ECOWAS tax protocol, to which Nigeria is bound.  That is true.  But even regional protocols should not be at the expense of locals’ economic benefits.

    The argument is, therefore, not ever to increase VAT.  That would come when the economic indices allow it.  Right now, however, it is bad timing: with Nigeria’s economy slowly coming out of recession and the new minimum wage regime about to take off.

    You don’t increase minimum wage with the left hand only to take it back, from the poor and most vulnerable, with the right, through VAT.  That is why any call for VAT increase right now is nothing but a foul call.

  • VAT designed to support the poor, says Fowler

    The Federal Inland Revenue Service (FIRS) yesterday explained that Value Added Tax (VAT) is a consumption tax primarily designed to support poor people, and not to create hardship for them.

    Its Executive Chairman, Babatunde Fowler allayed fears that the increase in VAT may cause hardship for the poor, stating that VAT is charged on consumption and capacity to consume.

    He said:  “When you don’t consume certain categories of goods and services, you are not liable to pay VAT charges on those items. VAT is not charged on all medical and pharmaceutical products. It is not charged on basic food items. It is not charged on books and educational materials. It is not charged on baby products, fertilizers, locally produced agricultural and veterinary medicine. VAT is not charged on farming machinery and farming transportation equipment.

    “VAT is not charged on all exports, plant machinery and goods imported for use in Export Processing Zones and free trade zone: Provided that 100 per cent production of such company is for export.

    “Other services exempted from VAT are medical services, services rendered by Community Banks, People’s Bank and Mortgage Institutions, plays and performances conducted by educational institutions as part of learning and all exported services are exempted from VAT.

    Fowler said some people misunderstood what VAT is. VAT is a consumption tax. If you don’t have money to purchase certain categories of goods and services and you don’t consume them, then VAT is not your problem.  “VAT is used to assist the needy.

    Read also: TomTom signs Phyno, Teni as Brand Ambassadors

    VAT provides support for the needy, not a hardship on them; 85 per cent of VAT collected is shared among states for them to provide free education, free health services, provide basic amenities among others.

    “We can see what the Federal Government is doing with the tax money. Look at the rail system, the Abuja-Kaduna rail is complete.  Look at the Lagos-Ibadan expressway, look at the education system, the school feeding programme among others. If at the state level, your government cannot justify the taxes you pay to them, you have the right to vote them out in the next four years,” Fowler said, according to a statement from FIRS.

    Fowler said if countries such as United Arab Emirate (UAE), Saudi Arabia which are rich in oil resources would be laying emphasis on taxation, Nigeria should also emulate them.

    The FIRS Chairman also explained that Nigeria’s economy is only picking up in recent times because former administrations over-looked tax reforms and depended on the depletable mineral resources.

     

  • FG unveils new revenue growth initiatives

    The Federal Government ( FG ) has unveiled its Strategic Revenue Growth Initiatives in order to generate more revenues to finance national development assets.

    Minister of Finance, Mrs Zainab Ahmed who launched the initiatives in Abuja on Wednesday said the aim of launching the revenue growth initiatives was “to harmonise efforts of all the revenue generating agencies towards boosting accruals into government’s coffers and to sustain revenue generation in all sectors and maintain fiscal buoyancy and resilience.”

    The Finance Minister disclosed that “President Muhammadu Buhari has mandated the Federal Ministry of Finance to generate more revenues to finance national development and to proactively monitor collections by all Ministries Departments and Agencies (MDAs) involved in revenue generation.

    After her speech, the major revenue generating agencies made presentations on the initiatives they would introduce in their respective agencies to increase revenue.

    The Minister revealed that government “will also be looking at new revenue streams and enhanced enforcement with regards to revenue collection from our existing revenue streams. Through the initiative, we hope to achieve cohesion between revenue generating entities and equipping them with cutting-edge tools and expertise needed to support high performance.”

    As a way of increasing non-oil revenue, the finance minister said government was looking at the possibility of increasing Value Added Tax. According to her, “we are studying a possibility of a VAT increase but you also know that the increase of VAT requires an amendment of law. It is most likely the VAT increase will be selective. It will be on special items so it won’t be across the board.”

    Ahmed added that “there would be a VAT increase during the course of 2019, we will announce later the items and what the rate would be. We would have to take a request to the national assembly for amendment before it takes effect.”

    In his revenue-generating proposal, the Chairman of the Federal Inland Revenue Service (FIRS), Mr Babatunde Fowler, said the service plans to kickstart the drive to boost revenue by reviewing the current legal framework on tax.

    Fowler reiterated that the FIRS will go ahead to collaborate with Deposit Money Banks (DMBs) “to get names of companies and individuals with funds in excess of N1 billion and make sure that appropriate tax is collected.”

    The FIRS he said would also ensure that it collects tax on properties owned by corporate entities in the country. This tax on property he said, is not property tax but tax on corporate gains.

    The FIRS he added would also link up with the Nigeria Customs to get data on companies that import goods into the country, to ensure that they pay their fair share of tax.

    In his presentation, the Comptroller-General, Nigeria Customs Service, Col. Hameed Ali (rtd) said that the Service will focus on reducing smuggling, block mis-invoicing and illicit financial flow of goods as well as acquire non-intrusive scanners to be deployed to all ports.

    He also disclosed that the Nigeria Customs Service (NCS) would like to introduce new excise duties, lamenting that “at the moment, the country only collects excise duty on alcohol and cigarettes. The Service would also like to look into including carbonated drinks since they also have health implications for consumers.”

    Hameed Ali appealed that the Service would want “the country’s policy on exports to be reviewed, to allow the Service charge duties on goods being exported out of the country.”

    On his part, the Accountant-General of the Federation (AGF), Mr Ahmed Idris said his office would like to introduce the use of Treasury Single Account to all existing Nigerian embassies to enhance revenue.

    Read Also: FG rehabilitates 250km of Calabar-Ogoja highway

    As a way of blocking leakages, the AGF said his office would also link revenue generating agencies to the Government Integrated Financial Management Information System (GIFMIS) to enable the Federal Government process financial transactions faster and also reduce opportunities for corruption and ensure safety of public resources.

    The Permanent Secretary, Ministry of Finance, Mr Mohammed Dikwa said the Ministry plans to review the tax incentive policy of the country, to ensure that the country was not losing interest unnecessarily as well as review the targets and remittances of all the revenue agencies under its supervision for effective monitoring.

    Dikwa also spoke about the plan of the government to harmonise the Tax Identity Number and the Bank Verification Number into one database.

  • FIRS to amend controversial insurance law

    The Federal Inland Revenue Service (FIRS) has proposed to the National Assembly to amend Section 16 of the Companies Income Tax Act (CITA) to allow a level-playing field to insurers, its Chairman, Babatunde Fowler, has said.

    Fowler, represented by FIRS Regional Coordinator, Mrs Toluwalase Akpomedaye, spoke at a seminar on, “Taxation matters in insurance value chain”, organised by Leadway Assurance Limited in Lagos.

    Insurers had criticised the controversial section, which set rules on insurance business taxation, describing it as a burden.

    The FIRS boss stated that under the CITA, non-life insurance firms are taxed on their gross premiums and interests as well as other receivables less returned premiums, premiums paid on re-insurance and reserve for unexp ired risks.

    He noted some provisions of the laws that were unfavourable to the industry and that it was in line with these that the steps were taken to amend the provisions.

    He stressed that this would allow  for equity and fairness.

    He said insurance plays a pivotal role in the economy as it seeks to help individuals and businesses manage risks by transferring and sharing their burden with the insurance carrier.

    He said: “Over the years, the insurance industry has undergone significant reforms and is a fairly developed sector. Insurance penetration in Nigeria is still very low and total contribution of the industry to GDP is within the one per cent range. There is need for stakeholders to work together to increase the size and contribution of the sector not only to GDP, but also to tax collection.

    “Generally, there are two broad categories of insurance business in Nigeria which includes Life insurance business and non-life insurance. Non-life insurance include fire, accident, motor vehicles, burglary, marine, G-in-transit, personal accident, loss of profit, public liability, workmen compensation, all risks, engineering policies, etc. Nigerian Re-Insurance Corporation acts as insurer to the insurance companies. In Nigeria, there are many international and indigenous insurance companies. Insurance like any other economic activity is subject to the tax rules in Nigeria. Under the CITA, non-life insurance companies are taxed on the basis of their gross premiums and interest as well as other receivables less the following: (i) returned premiums (ii) premiums paid on re-insurance (iii) reserve for unexpired risks

    “Section 16 of the CITA set out specific rules with respect to the taxation of insurance business. CITA having identified the specialised nature of the insurance business dedicates a whole session of the Act to the taxation of the insurance industry, for the treatment of income derived from insurance business. Section 16(8) of CITA allows the companies to deduct a percentage of the premium income into a reserve before arriving at the total profit for tax purposes.”

    He however called for a yearly tax interactive session by stakeholders to address tax concerns clogging the insurance business, adding that such sessions have helped foster understanding with other sectors.

    He pledged FIRS’ commitment to the industry, stressing that the concerns expressed by operators were being looked into.

    He charged operators to pay tax, adding that the economy needs tax to thrive.

    In a presentation by an official of Pricewaterhousecooper (PWC), Kenneth Erikume said tax and insurance are two important aspects of the economy that are yet to live up to their potential.

    He noted that insurance faces  a lot of challenges and that strict application would kill the industry.

    Managing Director, Leadway Assurance Limited, Oye Hassan-Odukale said the tax sessions would help improve the relationship between FIRS and the industry.

    He noted that the event was part of his company’s contributions to the development of the industry and the economy.

    He agreed that there was need for the industry to have yearly interaction fora with FIRS and Lagos State Inland Revenue Service (LIRS).

     

  • Tax defaulters must pay arrears with interests, penalties – FIRS boss

    …Says no case of multiple taxation in Nigeria

     

    The Chairman of the Federal Inland Revenue Services (FIRS), Babatunde Fowler, on Wednesday said that Nigerians who defaulted in paying their taxes on the expiration of the grace given by the Voluntary Assets Income Declaration Scheme (VAIDS), would be made to pay the outstanding taxes with interests and penalties.

    The grace given by VAIDS expired on the 30th of June, 2018.

    Speaking with State House correspondents after a session with the Federal Executive Council (FEC), Fowler also said that there was no case of multiple taxation in the country.

    Read Also:Adeosun, Fowler for Kaduna tax amnesty symposium

    On update on VAIDS, he said “The update is that it expired June 30th. And anyone who has not come forth by now we shall use all the legal means to make sure that we bring them to book and make sure that they pay the appropriate tax with interests and penalties.”

    On how the people responded to the VAIDS policy, Fowler said “Well the response has been very good. We are collating all the figures both at the federal levels and the states levels and I believe that by the middle of July, we should be able to tell the nation the exact progress in terms of the numbers that have declared, amount that have been paid and amount that is going to be paid instalmentally.”

    He disclosed that the Council had ratified the automatic exchange of information with other countries.

    On the complaints on multiple taxation, Fowler said “Let me say once again that we do not really have a situation of multiple taxation. You only have multiple taxation when you pay the same tax to different tiers of government.

    “What we have found out is that a lot of people categorize any payment to government as a tax. For example if you receive fine, a penalty they call it a tax. If you pay for the parking space, they call it a tax. Those are the things you refer to as user charges and not taxes.” he said

    On what the government was doing to encourage the people to pay their taxes voluntarily, he said “The federal government has through the ministry of information and also through the office of the Vice President have been talking about the different projects that have been financed with tax revenues and I think as Nigerians begin to see those dividends of democracy, very good spending, people will be more encouraged to pay more taxes.”

    Speaking on why he appeared before FEC, he said “I was here today to attend the meeting with the minister of finance to ratify the automatic exchange of information. Basically what this means is that Nigeria as a country exchange financial information with other member countries which hopefully should improve our revenues and also ensure that all Nigerians that do have investments or businesses or incomes abroad will pay their taxes as and when due.”

     

  • BBNaija participant Cee-C returns to school

    The 2018 BBNaija Reality TV Show participant,  Cynthia Nwadiora, a.k.a Cee-C, said she would  study script writing in a film school.

    Cee-C, who finished second behind Miracle Igbokwe,  spoke with journalists when she was hosted on Wednesday at the Laurent-Perrier night by Play Network Nigeria in Abuja.

    “I want to write scripts that would portray strong characters and depict a society were different people who share different opinions are appreciated”.

    “Many people are not confident enough to express their values and opinions.

    “My next priority this year is to go to film school because I am aspiring also producer.

    “I will definitely go to film school because I want to become a producer; I want to tell stories; that is my plan for this year”.

    The ex-housemate, who also spoke on her love for artificial eyelashes, said she does not think she can do without it; however, she expressed the desire to also do without them.

    Read Also: Cee-C agrees to seek counseling

    “I have been fixing lashes for about five years now consistently, I am used to it; I don’t think I can do without it but I must try to do without it”.

    “I think it is because of my poor eyesight, they kind of help me out when I squint”.

    While in Abuja, Cee-C paid courtesy visit to Mr Babatunde Fowler, Chairman, Federal Inland Revenue Services ( FIRS ).

    Despite leaving the house without any monetary prize from the organisers, her supporters known as “teamCee-c” donated the sum of N2 million for their “Queen”.

    Similarly individual admirers have been donating gifts and money to the ex-housemate. ( FIRS )
    NAN

  • Tax default: EFCC recovers N28bn for FIRS

    The Economic and Financial Crimes Commission (EFCC) has recovered N28billion from tax defaulters for the Federal Inland Revenue Service (FIRS).

    The Executive Chairman of the FIRS, Mr. Babatunde Fowler, made the disclosure when he led a delegation to the Acting Chairman of EFCC, Mr. Ibrahim Magu.

    A statement issued by the Head of Media and Publicity of EFCC, Mr. Wilson Uwujaren, said Fowler lauded the anti-graft agency for its “role particularly in the recovery of N28billion from various tax defaulters across the country.

    He said: “Through the intervention of the EFCC, the agency has been experiencing high level of tax compliance and it’s yielding positive results.

    “When tax defaulters are reported and invited to your office (EFCC), we see results. We don’t know how you do it, but we are seeing results and people are complying.

    “The FIRS alone cannot curtail the activities of tax evaders without the collaboration of other national and international agencies such as the EFCC.”

    The FIRS boss emphasized the need to strengthen the existing collaboration and synergy between the two agencies.

    He assured that his organization would explore every other means backed by law to ensure that taxes are paid and not diverted.

    He added: “If taxes are paid, funds would be available for government to provide the infrastructure needed for the socio-economic well-being of the citizenry.”

    Responding, Magu said: “The EFCC is ever ready to partner any agency, organization or individual in fighting corruption for the purpose of moving the nation forward.”