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Tag: Understanding

  • Understanding the traps of sin!

    Welcome to another exciting week! I hope you were blessed by the last teaching. Today, we shall focus on: Understanding the Traps of Sin!

    From scriptures, we discover that the cheapest way to solving problems is to be accustomed to examples. As it is written: Thus saith the Lord, Stand ye in the ways, and see, and ask for the old paths, where is the good way, and walk therein, and ye shall find rest for your souls. But they said, We will not walk therein (Jeremiah 6:16).I have always said you don’t have to be intelligent to be a mathematician; just understand the example, then go ahead and use it to solve the problem. If we don’t mind examples, we will end up in shambles. From examples in scriptures, I located three traps of the enemy against the end-time Church as stated in 2 Timothy 3:1-5. These are all the things the enemy will be bringing to defile the saints. They are the principal traps by which the enemy is set to destroy great destinies. In the midst of the upcoming glorious hour, perilous times will arise for some people. Although we have been talking about the glorious hour; it is good to also talk about the perilous times. Some people will experience the glorious hour while some the perilous times.

    What, then, are the Traps of Sin?

    • Immorality: Sin is not just sin. Sin is in categories. When Israel left Egypt and journeyed to the Promised Land, the highest number that was slain came by sexual immorality. Paul in his writing told us that 23,000 men fell in one day because of fornication (1 Corinthians 10:8). If we check through Bible history, this was the highest rate of calamity throughout their journey from Egypt to Canaan. Immorality will take its toll among people this end time. It is therefore important to choose this day where we want to be. For instance, Samson, the strength of Israel in his time was slain as a result of immorality. He was the treasure of heaven on earth but was turned to a toy. He was the gift of God but became a curse on the earth. Samson lost his throne to a woman. They plucked out his two eyes and made him dance the dance of Israel among sinners (Judges 16). All by the trap of immorality! Also, it is written: Can a man take fire in his bosom, and his clothes not be burned? Can one go upon hot coals, and his feet not be burned? So he that goeth in to his neighbour’s wife; whosoever toucheth her shall not be innocent (Proverbs 6:27-29; see also Proverbs 7:26). Many people are dying as slaves today because this sin has not been put under check. This end time, there will be a lot of seduction that will lead many into immorality.
    • Financial Corruption: Another trap of the devil this end time is that which claimed the second highest number of lives –the sin of financial corruption (Exodus 32:26-28/31). Three thousand men died, holding on to their gold! Also, remember the story of Gehazi, the servant of Elisha, concerning him the Bible records: But Gehazi, the servant of Elisha the man of God, said, Behold, my master hath spared Naaman this Syrian, in not receiving at his hands that which he brought: but, as the Lord liveth, I will run after him, and take somewhat of him. So Gehazi followed after Naaman. And when Naaman saw him running after him, he lighted down from the chariot to meet him, and said, Is all well? And he said, All is well. My master hath sent me, saying, Behold, even now there be come to me from mount Ephraim two young men of the sons of the prophets: give them, I pray thee, a talent of silver, and two changes of garments (2 Kings 5:20-22). When he came back from his trip of covetousness, see what happened: But he went in, and stood before his master. And Elisha said unto him, Whence comest thou, Gehazi? And he said, Thy servant went no whither. And he said unto him, Went not mine heart with thee, when the man turned again from his chariot to meet thee? Is it a time to receive money, and to receive garments, and oliveyards, and vineyards, and sheep, and oxen, and menservants, and maidservants? The leprosy therefore of Naaman shall cleave unto thee, and unto thy seed for ever. And he went out from his presence a leper as white as snow (2 Kings 5:25-27). Friends, why must we carry the leprosy of Naaman, when our destiny is to have twice the unction of Elisha? Why must we let covetousness purchase leprosy for us? It’s over to you!
    • Rebellion: This is another nature of sin that claimed the third largest number of souls in the Church in the wilderness. It claimed an entire household. Look at the account in Numbers 16:1-2: Now Korah, the son of Izhar, the son of Kohath, the son of Levi, and Dathan and Abiram, the sons of Eliab, and On, the son of Peleth, sons of Reuben, took men: And they rose up before Moses, with certain of the children of Israel, two hundred and fifty princes of the assembly, famous in the congregation, men of renown: And they paid dearly for it! (Numbers 16:23-33). And that was how Dathan, Korah and Abiram and 250 others and all their families perished! Rebellion destroyed an estimated one thousand people in one day! Friends, rebellion is of the devil, don’t go for it!

    In summary, instructions are to be obeyed, not to be discussed. The obedient makes the greatest mark in the Kingdom. So, go for obedience and leave rebellion alone. Our opinion is our greatest trap into rebellion. So watch it! However, it is very easy to fall into the trap of sin if you are not saved. Are you born again? If you are not, this is an opportunity to do so. Simply say the following prayer: Lord Jesus, I come to You today. I am a sinner. Forgive me my sins. Cleanse me with Your precious Blood. Today, I accept You as my Lord and personal Saviour. Thank You Jesus for saving me! Now I know I am born again!” For further reading, please get my books:Walking in the Newness of Life, Conquering Controlling Powers, The Blood Triumph and Dynamics of Holiness. I invite you to come and fellowship with us at the Faith Tabernacle, Canaanland, Ota, the covenant home of Winners. We have four services on Sundays, holding at 6:00 a.m., 7:50 a.m., 9:40 a.m., and 11:30 a.m. respectively. I know this teaching has blessed you. Write and share your testimony with me through: Faith Tabernacle, Canaanland, Ota, P.M.B. 21688, Ikeja, Lagos, Nigeria; or call 01-4548070, 01-4548280; or E-mail: feedback@lfcww.org; Face book: www.facebook.com/davidoyedepoministries/;  Twitter: @DavidOyedepoMin

  • Understanding the virtues of praise!

    Welcome to another exciting week! I hope you were blessed by the last teaching. Today, we shall focus on: Understanding the Virtues of Praise!

    We understand from scriptures that praise is appreciating God for His Person.  That is, we just appreciate and worship Him for Who He is. Our high rating of God causes His praise to flow from us. As it is written: Praise ye the Lord: for it is good to sing praises unto our God; for it is pleasant; and praise is comely (Psalm 147:1). God is excited and motivated by praise. We can get God cheap with praise. For instance, David the man after God’s heart became God’s darling by praise. God’s heart was always with him. The whole of Saul’s army could not handle him! If we want to see God back us up, then, we should live a life of endless praise.  Also, praise will launch us into a life of endless miracles; which will stop us   from sweating to start winning in the race of life.

    I want us to know that praise is a God given weapon in our hands with which to humiliate the devil. It is God’s medicine against the enemy. Every time we obey the law of praise, we silence our adversaries. Everyone who lives in praise carries authority with him because he has the backing of heaven.  For instance, in 1 Samuel 17:50, we saw how David the praise giant, defeated goliath effortlessly because he had the backing of heaven.   This shows that praise is the path of life; the winning ticket anytime. With the anointing of praise upon our lives, we become an all-round winner in the battles of life.

    Furthermore, praise is God’s hotline. We can pray amiss but we cannot praise amiss. Whenever you come to a tough situation, give a tough praise! When we see gross darkness, bring gross light by giving God gross praise. For anything that will take God, give it praise! Praise will disarm any devil from hell any day and anytime. A simple obedience to the law of faith will hook us on to the miraculous line of life. Also, to be ‘Thank full’ is what makes praise genuine. If we are not thankful, we cannot be praiseful. We must first be thankful before we can be joyful and we must be joyful before we can sing, otherwise our song becomes mere noise.

    What then are the Types of Praise?

    • Heartfelt Praise: Only a song that comes from a merry heart is acceptable to God. That is, a protest-free heart, an accusation-free heart, a heart that is bubbling like that of a baby and singing the heavens open. As it is written: …Is any merry? let him sing… (James 5:13). Every time we praise God from the depth of our hearts, our enemy is disarmed. It is the cheapest way to disarm opposition. However, it takes a childlike faith to keep rolling and dancing when it seems like things are not working. Genuine heartfelt praise brings us in contact with heaven’s wonders.
    • Perfected Praise: Those who walk in the realm of perfected praise never suffer defeat. That is the realm David walked in. It is written: …Yea; have ye never read, Out of the mouth of babes and sucklings thou hast perfected praise (Matthew 21:16; see also Psalm 8:2). The devil cannot handle us when we walk in that realm. That is why he will do anything to drag us off it. The ever winning Christians are the ever praising ones. When we praise, we look away from what we think we do not have to Who we have; because the One we have holds everything together and will always satisfy our heart’s desires.

    What are the Virtues Embedded in Praise?

    • Praise is a Weapon: Praise is one of the most strategic weapons in spiritual warfare. Only what can overcome God will overcome the authentic weapon of praise. Praise appears cheap but it is a very powerful weapon because it brings the Almighty on the scene. The weapon of praise is handed down to us to deal with the enemy, not just to feel good. The Bible says: … Out of the mouth of babes and sucklings thou hast perfected praise (Matthew 21:16; see also Psalm 8:2). Nothing is beyond the mysterious operation of the weapon of praise. Praise as a weapon is used to get God on our side and it is the surest way into God’s presence. For it is written: But thou art holy, O thou that inhabitest the praises of Israel (Psalm 22:3, 100:4).
    • Praise is an Instrument of Honour: Praise is an instrument of honour put in the hands of the saints to make living honourable. It is a special honour bestowed upon the saints. As we exalt God, we endear ourselves to Him. When God is pleased, the pains of life will be over. It is an honour to us from God, that in praise, we execute judgement upon our enemies. As it is written: To execute upon them the judgment written: this honour have all his saints. Praise ye the Lord (Psalm 149:9). When we are in praise, our enemies become helpless.

    In summary, no reason is strong enough to cast us down. Thus, praise is a weapon of honour that God has put in our hands to make living honourable for us. However, you must be a bonafide child of God to benefit from the virtues of praise. Are you born again? If you are not, this is an opportunity to do so. Simply say the following prayer: Lord Jesus, I come to You today. I am a sinner. Forgive me my sins. Cleanse me with Your precious Blood. Today, I accept You as my Lord and personal Saviour. Thank You Jesus for saving me! Now I know I am born again!” For further reading, please get my books: Understanding the Power of Praise and Wonders of Praise. I invite you to come and fellowship with us at the Faith Tabernacle, Canaanland, Ota, the covenant home of Winners. We have four services on Sundays, holding at 6:00 a.m., 7:50 a.m., 9:40 a.m., and 11:30 a.m. respectively. I know this teaching has blessed you. Write and share your testimony with me through: Faith Tabernacle, Canaanland, Ota, P.M.B. 21688, Ikeja, Lagos, Nigeria; or call 01-4548070, 01-4548280; or E-mail: feedback@lfcww.org; Face book: www.facebook.com/davidoyedepoministries/;  Twitter: @DavidOyedepoMin

  • Understanding the anointing!

    Welcome to another impactful week! I hope you were blessed by last week teaching. Today, we shall focus on: Understanding the Anointing!

    Anointing is a divine enabling. It is an outflow of the Holy Spirit through a human vessel. There is a difference between the baptism of the Holy Spirit and the anointing. Baptism of the Holy Spirit is just the beginning of the race.It is the matriculation ceremony into the school of anointing and power. It is like an initiation into spiritual depth. Initiation brings about identification; and it is in the course of identification that we receive an overflow –a higher dimension of the Holy Spirit. Let us explore the different levels of the Holy Spirit.

    • A well:The Bible records:Jesus answered and said unto her, Whosoever drinketh of this water shall thirst again: But whosoever drinketh of the water that I shall give him shall never thirst; but the water that I shallgive him shall be in him a well of water springing up into everlasting life(John 4: 13-14). In the above scripture, Jesus met a Samaritan woman at the well and asked her to give Him water to drink. The woman was astonished, because the Jews didn’t have anything to do with the Samaritans. As a result, Jesus tried to show her that He was more than just a Jew; He had something more to offer her that she knew not of –a well of living water flowing from inside her. This illustration is talking about our encounter with the Holy Spirit at new birth, for no one can say “Jesus is Lord” except by the Holy Spirit. This experience is compared to a well of water. The level of the Holy Spirit in us at conversion is likened to a well of water.
    • A River: It is written in John 7:37-39: In the last day, that great day of the feast, Jesus stood and cried, saying, If any man thirst, let him come unto me, and drink. He that believeth on me, as the scripture hath said, out of his belly shall flow rivers of living water. But this spake he of the Spirit, which they that believe on him should receive: for the Holy Ghost was not yet given; because that Jesus was not yet glorified. This scripture talks about the baptism of the Holy Spirit which is received by those who already believe. This experience is likened to a river of water.
    • The Rain: In the Scripture, the anointing is likened to rain. It is written: Ask ye of the Lord rain in the time of the latter rain; so the Lord shall make bright clouds, and give them showers of rain, to every one grass in the field (Zechariah 10:1; see also Joel 2:23). These scriptures clearly refer to the anointing. This is the rain of God’s powerfrom above.Rain is the life wire of the well and river. It determines their welfare and is the only way by which they are filled up. The function to which a river is put is determined by the level of water it has and this level of water is dependent on rain

    What qualifies us for the Anointing?

    • Be Righteous: Jesus loved righteousness and hated wickedness; that was why He never ran out of the anointing. He was anointed with the Oil of Gladness above His fellows. It follows therefore that anyone who will receive the anointing must love righteousness and hate iniquity. We should not be deceived; sin places a limit on the anointing. If we are ignorant of this fact, we may continue to sin and not be able to grow in the anointing. Moreover, the level to which we love righteousness and hate iniquity determines the level of our anointing. The Bible says: Thy throne, O God, is for ever and ever: the sceptre of thy kingdom is a right sceptre. Thou lovest righteousness, and hatest wickedness: therefore God, thy God, hath anointed thee with the oil of gladness above thy fellows (Psalm 45:6-7
    • Walk inLove: All issues of life emanate from love. This also goes with the anointing. A man that will flow in the anointing and demonstrate the power of the Spirit must be a man of love. The Bible records: The Spirit of the Lord is upon me, because he hath anointed me to preach the gospel to the poor; he hath sent me to heal the brokenhearted, to preach deliverance to the captives, and recovering of sight to the blind, to set at liberty them that are bruised (Luke 4:18). Every time Jesus was moved with compassion, there was a release of anointing which gave birth to signs and wonders. So, anointing is basically for service.
    • Live a Praiseful Life: Nothing short circuits anointing more than a life void of praise and worship. Murmuring and complaining keeps anointing far away from our territory. The more we praise, the more the unction; the more the worship, the more the anointing. God is fearful in praises. It is written: Who is like unto thee, O Lord, among the gods? who is like thee, glorious in holiness, fearful in praises, doing wonders (Exodus 15:11). He manifests Himself in an atmosphere of thanksgiving. Jesus never complained, neither did He murmur. He was never offended in God. No wonder He never lacked the anointing. Praise keeps the anointing flowing and destroys every yoke in our lives.

    In conclusion, righteousness has its price. God has paid His own price by sending His dear Son to die on the cross of Calvary. Therefore, you need to play your own part too by being a bonafide child of God. Are you born again? If you are not, this is an opportunity to do so. Simply say the following prayer: Lord Jesus, I come to You today. I am a sinner. Forgive me my sins. Cleanse me with Your precious Blood. Today, I accept You as my Lord and personal Saviour. Thank You Jesus for saving me! Now I know I am born again!” For further reading, please get my books: Anointing for Breakthrough, Understanding the Anointing, Anointing for Exploits, Release of Power and Manifestation of the Spirit. I invite you to come and fellowship with us at the Faith Tabernacle, Canaanland, Ota, the covenant home of Winners. We have five services on Sundays, holding at 6:00 a.m., 7:50 a.m., 9:40 a.m., 11:30 a.m. and 1:20 p.m. respectively. I know this teaching has blessed you. Write and share your testimony with me through: Faith Tabernacle, Canaanland, Ota, P.M.B. 21688, Ikeja, Lagos, Nigeria; or call 01-4548070, 01-4548280; or E-mail: feedback@lfcww.org; Face book: www.facebook.com/davidoyedepoministries/;  Twitter: @DavidOyedepoMin

  • Oil & gas product manufacturing: Understanding the importance of Oil and Gas Free Zones

    In a presentation to the 2018 Oil and Gas Forum hosted at the Lagos Sheraton Hotel in October by the Institute of Oil & Gas Research and Hydrocarbon Studies, the Managing Director/CEO of the Oil and Gas Free Zones Authority (OGFZA), Mr Umana Okon Umana, brought into global context with local relevance, the place of the Oil and Gas Free Zones in the diversification of the Nigerian economy

    Let me start by expressing my pleasure to the Management of the Institute for the honour of asking me, not just to be part of this distinguished meeting, but to actually address it.

    My hope is that at the end of the day we would have a great conference and learn something new about a sector of the economy that has given so much to the nation, and upon which we still look up to for much more, even as we work to depend less and less on hydrocarbons in their primary forms as the mainstay of the national economy. Such dependence can only be reduced through increase in value-added activities by way of secondary processing and manufacturing to domesticate the engineering support base for the Oil and Gas Industry.

     

    LOGISTICS SUPPORT

    That is why the conference theme, Oil and Gas Product Manufacturing: Prospects, Challenges and Progress, is topical and timely. The aspect I have been asked to lead the discussion on, which is the title of this address, speaks to the chief concern of my current national assignment.

    The Oil and Gas Free Zones, which are supervised by the Oil and Gas Free Zones Authority (OGFZA), form a very important component of the Oil and Gas Industry. They provide the logistics support base for the sector. In doing so, they serve as manufacturing, shipping, and services supply hub to the sector, creating jobs, generating revenues for government, helping to protect the environment and promoting transfer of skills and technology. In these roles, they have served as a launch pad to economic diversification.

    The Oil and Gas Free Zones have functioned as a launch pad  to the nation’s economic development, especially in attracting FDI, as shall be shown later in this presentation, partly because of the bespoke incentives that we offer to businesses that operate in the free zones. The incentives include exemption from all forms of taxation, including federal, state and local government taxes; exemption from expatriate quota policy applicable in the Customs Territory and exemption from customs duty on imports for value-added production; express processing of entry visas; the most expeditious clearance of cargoes; express processing of entry paperwork through the one-stop-shop policy and a host of other incentives. The special operating environment put in place in the Free Zones is meant to incentivize the use of the Free Zones as a manufacturing hub for economic diversification, in keeping with the global trend.

     

    DIVERSIFICATION TREND

    Many of the world hydrocarbon-based economies are diversifying and cutting their dependence on oil and gas as revenue earners, particularly, foreign earnings, mainly because of the instability of the oil commodity market. The Kingdom of Saudi Arabia, for instance, is pursuing a vigorous national economic diversification programme to reduce its dependence on oil. The non-oil sector of the Kingdom’s economy as at 2017 accounted for 38 per cent of its GDP. The case for the United Arab Emirates (UAE) is more dramatic. Diversification of the economy of the UAE started in the 1980s, and centred on trade and the creation of shipping and logistics centres in Port Rashid and the port and free zone in Jebel Ali as well as Dubai International Airport.

    From near total dependence on oil and gas as engine of growth of its economy in the 1970s, the UAE as at 2017 relied on non-hydrocarbon sources for 70 per cent of its economy, following a very successful diversification programme, through investment in infrastructure organised into free zone clusters. The UAE Ministry of Economy predicts this figure will go up to 80% of GDP by 2021.

    It can bear emphasizing that much of the diversification success in the UAE is driven by its investment in free zones. The Jebel Ali Free Zone in Dubai, the economic hub of the UAE, is home to more than 5000 companies, creating many more thousands of jobs. The economy of the UAE is the most open in the world, with an Ease-of-Doing-Business rating of 21 in 2018. Nigerian Oil and Gas Free Zones are in the forefront of the implementation of the Federal Government policy on the Ease of Doing Business.

    The UAE model of economic diversification along specific sectors has much to learn from. Though Nigeria pioneered specificity in free zone development with the 1996 Oil and Gas Free Zones Act number 8 which created OGFZA, unnecessary ambiguity in the law has hampered the optimal development of the Oil and Gas Free Zones in the country and denied Nigeria the full benefits derivable from optimally-operated oil and gas free zones, run according to global best practices. This is why the ongoing amendment of the OGFZA principal Act at the National Assembly is very important and deserves expeditious attention.

    However, in spite of challenges, the nation’s Oil and Gas Free Zones under the administration of OGFZA have over the years made significant contributions to the national economy.

     

    POLICY REFORMS

    Policy reforms instituted by President Muhammadu Buhari’s administration, among which is the Ease of Doing Business, have created a better enabling environment for businesses to make more contributions to the national economy through the Oil and Gas Free Zones and restored confidence among foreign investors in Nigeria as an investment destination. The renewed confidence in the economy is evident in the report by the Presidential Enabling Business Environment Council (PEBEC) under the Office of the Vice President that the nation has attracted $84 billion in Foreign Direct Investments in the last 18 months.

    The Oil and Gas Free Zones have without doubt been some of the key drivers of improved confidence in the economy. The Oil and Gas Free Zones Authority (OGFZA), working within the new policy environment, has instituted a regime of efficiency in the Oil and Gas Free Zones through automation and a review of procedures, leading to significant cost savings and improvements in timelines for operations. The changes in the operational environment in the free zones have seen commitments in new investments valued at more than $8 billion in the coming years.

     

    FOREIGN DIRECT INVESTMENTS

    An important new project in this regard is the Notore Industrial City located in the Onne-Ikpokri Oil and Gas Free Zone in Rivers State. Notore Industrial City, granted a Free Zone Developer Licence by OGFZA in November last year, has the potential to make Nigeria a continental hub in gas processing and petrochemicals. The new free zone is to attract $5 billion in new investments and generate 15,000 new jobs.

    A number of new projects are coming up in free zone development, besides the exciting news from Notore. The most important of these is the Brass Oil and Gas City (BOG City), located on Brass Island, Bayelsa State.  The BOG City is licensed and will soon start operation. More than $3.5 billion investments are already committed to the project. BOG City is designed to evolve into a world class export-oriented and gas processing hub with the potential to generate up to 20,000 new jobs.

    Even before the ongoing reforms, the Oil and Gas Free Zones had been recognized as a smart vehicle for driving the inflow of FDI. This was the reason for enacting the OGFZA Act of 1996, which created the nation’s first Oil and Gas Free Zone (OGFZ) in Onne. The premier OGFZ turned out to be a remarkable success, spawning other Oil and Gas Free Zones in different parts of the country. From inception, the pioneer OGFZ has attracted more than $20 billion in Foreign Direct Investments, and generated more than 100,000 direct and indirect jobs. The nation has also benefited from the OGFZs in the acquisition of new skills and transfer of technology.

     

    MANUFACTURING IN NIGERIA’S OIL & GAS FREE ZONES

    Among the companies contributing across the value chain—including manufacturing, skill acquisition, technology transfer and job creation—particularly in the Oil and Gas Free Zone at Onne, are the Indorama-Eleme Petrochemicals Company Limited; Tenaris Company Limited; and TechnipFMC Limited, to mention three.

    Indorama-Eleme Petrochemicals produces bulk urea from gas in Eleme, Rivers State. The company’s production capacity is 3 million metric tons of bulk urea annually. It exports 70 per cent of the product through the company’s export terminal at the Oil and Gas Free Zone in Onne, while the difference is sold to the local market. Tenaris is engaged in oil pipe-making and coating while TechnipFMC makes and supports the Oil and Gas Industry with critically needed subsea equipment in fluid control, measurement systems, separation systems, Schilling robotics. TechnipFMC supports oil and gas operations in the free zones also with surface wellhead, loading systems, and multi-phase meters. Interestingly, TechnipFMC has helped the nation to save on foreign exchange by making the Christmas tree locally at its factory in Onne Oil and Gas Free Zone.

    As said earlier, these companies add value in a variety of ways. They contribute to the transfer of technologies and acquisition of skills. They also help to save foreign exchange by providing in-country what would have been imported if they did not meet those needs locally.

    Operations of enterprises in the free zones are mediated by the Nigerian Content Act to make sure that sight is not lost of the imperative of local content all through the value chain. In this context, OGFZA is working closely with the Nigerian Content Development and Management Board.

    The performance of the Oil and Gas Free Zones under the Buhari administration has attracted commendations locally and internationally. This year, the PEBEC Office ranked OGFZA the BEST agency of government, out of 44 MDAs, in the implementation of the policy of the Ease of Doing Business. Similarly, the FDi magazine, which is a publication of the Financial Times, named Nigeria’s pioneer Oil and Gas Free Zone in Onne as the winner of two global prizes in the FDi Global Free Zone of the Year Awards 2017. The Awards are the Global Special Award for the Oil and Industry; and the Bespoke Incentives Award.

    The overall evaluation by experts and stakeholders is that the Oil and Gas Free Zones have proven to be a veritable vehicle for the attraction and retention of Foreign Direct Investments, creation of jobs, transfer of skills and technologies as well as a source of revenue generation for government.

     

  • Understanding our right to health in redemption!

    Welcome to another exciting week! I hope you were blessed by last week teaching. Today, we shall focus on: Understanding Our Right to Health in Redemption!

    From scriptures, we discover that God entered into covenant relationships with His people as recorded in the Old Testament. One of such covenants is that of good health. As it is written: And ye shall serve the Lord your God, and he shall bless thy bread, and thy water; and I will take sickness away from the midst of thee (Exodus 23:25). This connotes that as long as we are in God’s service; sickness, disease, affliction and any such evil shall not and cannot have dominion over us. However, it takes a regenerated heart to serve God. Thus, let’s briefly consider how sicknesses and diseases came into the world.

    How did Sickness enter into the World?

    • Through sin: There was no sickness in the world until Adam sinned. Before this time, Adam was in a state of perfect and absolute health. He did not know sickness. He was always strong, hale and hearty. There was no symptom of headache or fever. It was when he sinned that sickness came in. An unregenerated man is not entitled to divine health. The Bible says: For all have sinned, and come short of the glory of God (Romans 3:23). Man cannot enjoy divine health except the sin problem is dealt with. There is no way a man that is sin-ridden can enjoy divine health. He has to first submit himself to Jesus Christ, then he will have access to God’s provision of divine health (Colossians 1:13).
    • Through the curse of the law: In Deuteronomy 28, from verse 15, the curses of the law are clearly outlined. The truth is that every form of sickness comes under the curse of the law but thanks to God that one of the things Jesus dealt with on the cross is the curse of the law. For it is written: Christ hath redeemed us from the curse of the law, being made a curse for us: for it is written, Cursed is every one that hangeth on a tree (Galatians 3:13). The reason Jesus went to the cross was to avert all curses of the law and sickness is one of them. Thus, it is time to react violently against sickness.
    • Through satan: It has always been the devil who afflicts people with sickness. In Job 2:7, the Bible records that satan smote Job: So went Satan forth from the presence of the Lord, and smote Job with sore boils from the sole of his foot unto his crown. In the new testament, Jesus talked of a woman who had been bound by satan: And ought not this woman, being a daughter of Abraham, whom Satan hath bound, lo, these eighteen years, be loosed from this bond on the sabbath day (Luke 13:16)? Jesus truly recognised that satan is in active partnership with sickness. But I have good news for you. The devil is no longer a problem by virtue of the victory of Christ on the cross; we are more than a conqueror over sin, sickness and the devil himself.

    Thus, if sickness is taken away, all we have left is health. Therefore, everyone involved in God’s service is entitled to divine health. But the question is, are you in His service? The term of the covenant is service to God. If that is successfully carried out, then God will take care of His own side. For it is written: …a faithful ambassador is health (Proverbs 13:17). A faithful servant of God is healthy. That means he is an embodiment of health. Remember, at redemption, we are all ambassadors of Christ (2 Corinthians 5:20). Therefore, health is ours by right. It is not a special favour from God, it is not for a selected few; it is ours by right on a covenant basis. God has a duty to make us healthy and stay so. He has made everything available to guarantee that. Therefore, it is our responsibility to walk into it and enjoy it.

    Also, the fulfilment of this covenant of health was clearly manifested in the lives of the people of Israel, that is the Church in the wilderness (Acts 7:38). Aslong as they obeyed God and were in His service, He upheld the covenant of health He had earlier made with them. The Bible records: He brought them forth also with silver and gold: and there was not one feeble person among their tribes (Psalm 105:37). The Psalmist is talking about the Church in the wilderness. He is giving an account of how God brought them out with strength and throughout their 40 years journey; there was no sick person among their tribes.  Note that this was a Church in the wilderness under the ministration of death with the old covenant. If the ministration of death could be that glorious, such that there was no feeble person among their tribe, how much more shall the ministration of life excel in glory. The figurative Church had no sickness. Thus, the real body which is the Church of the Lord Jesus Christ should not have any such thing! Jesus was with them as a Rock; He is now with us as the Living Saviour. He is exalted and set on the right hand of Majesty on high. God’s divine purpose for the Church is to stay in divine health.Furthermore, at creation, God created man with everything that was necessary and He saw that it was very good but He provided no means for healing because man was created in God’s image and needs no healing.

    In summary, if we have been set free from these three sources of sickness; they have no power, authority and right over us. Hosea 4:6 says: My people are destroyed for lack of knowledge… However, we will not be able to act on these facts until we come into the full knowledge that we have been redeemed and exalted above all these sources of sickness. Thus, you must be born again. Are you born again? If you are not, this is an opportunity to do so. Simply say the following prayer: Lord Jesus, I come to You today. I am a sinner. Forgive me my sins. Cleanse me with Your precious Blood. Today, I accept You as my Lord and personal Saviour. Thank You Jesus for saving me! Now I know I am born again!” For further reading, please get my books: Keys to Divine Health, The Healing Balm, The Miracle Meal and Fulfilling Your Days. I invite you to come and fellowship with us at the Faith Tabernacle, Canaanland, Ota, the covenant home of Winners. We have five services on Sundays, holding at 6:00 a.m., 7:50 a.m., 9:40 a.m., 11:30 a.m. and 1:20 p.m. respectively. I know this teaching has blessed you. Write and share your testimony with me through: Faith Tabernacle, Canaanland, Ota, P.M.B. 21688, Ikeja, Lagos, Nigeria; or call 01-4548070, 01-4548280; or E-mail: feedback@lfcww.org; Face book: www.facebook.com/davidoyedepoministries/;  Twitter: @DavidOyedepoMin

  • Understanding the Covenant of Success!

    Welcome to another impactful week! I hope you were blessed by last week teaching. Today, we shall focus on: Understanding the Covenant of Success!

    Every one craves and celebrates success because it is the innate desire of every human being. However, from scriptures, we understand that the journey to the land of success is a covenant walk and a lack of understanding of the covenant of success will get us frustrated in the process.

    First, let us recognise that no Christian can walk in outstanding success without engaging its demands. This is because God has His way and they are the highways of life. A strict and consistent compliance with His ways on our part will take us to our covenant dreamland of success. Joshua 1:8 is God’s formula for success: This book of the law shall not depart out of thy mouth; but thou shalt meditate therein day and night, that thou mayest observe to do according to all that is written therein: for then thou shalt make thy way prosperous, and then thou shalt have good success. From the scripture above, God is saying that there are things we must do, if we want to make our ways prosperous. It is not what God will do for us, but what He is asking us to do in order to establish our desires. As we all know, success is not arriving at the peak overnight; it is making continuous progress. Success is not a destination, but an adventure, which is accessible to all who dare to venture. So, when everyday is a plus on the previous, we can be termed successful.

    What is a Covenant? A covenant is a deal enacted by God based on well-defined terms and sealed with an oath. We recognise that the Bible is a book of covenants and engaging with every biblical covenant that is of interest to us, differentiates us from the world (Deuteronomy 28:1-13; Psalm 89:34; Matthew 6:33; Hebrews 6:13-18). Moreover, no one can stop a covenant man from arriving at his ultimate. All he needs do is to know the covenant details and to comply with them. The covenant is superior to the climate; nothing can stop the covenant from prevailing. Wherever the sun prevails, there the covenant prevails (Jeremiah 33:19-26).

    How, then can we access the Covenant of Success?

    • Through Wisdom: It is important to recognise that in the school of success, wisdom is the principal (Proverbs 4:7). Thus, it is the baseline for a successful life! Please understand that the quality of wisdom applied determines the quality of results attained. In other words, success in life, business, family, ministry, etc, is a function of the wisdom available and the wisdom applied. Wisdom is what makes stars in any field of endeavours (Daniel 12:3). Also, we must understand that wisdom can be applied in three major ways:
    • Wisdom for direction (Ecclesiastes 10:9-10; Proverbs 3:13-16).
    • Wisdom for the use of our mouths (Ecclesiastes 10:11-13, Proverbs 12:14).
    • A working knowledge of our task (Ecclesiastes 10:15; Proverbs 24:3-4).
    • Through Discipline: Indiscipline is an enemy of success. Discipline is operating as demanded and not as convenient. It is giving our assignment all it takes to deliver it (Daniel 1:8). Outstanding success is a product of high-level discipline (1Corinthians 10:23; 1Corinthians 9:24-26). It takes discipline to go up and stay up. Discipline is the ladder of destiny. Thus, no unruly man ever ends up distinguished. We need to do the right thing at the right time. To wake up at anytime we wish, sleep anytime, receive visitors and talk to friends at will is not the path to success. The Bible says: Woe to thee, O land, when thy king is a child, and thy princes eat in the morning! Blessed art thou, O land, when thy king is the son of nobles, and thy princes eat in due season, for strength, and not for drunkenness (Ecclesiastes 10:16-17)! In addition, direction plus instruction is what equals distinction. Instructions are the highways of distinction. To be a success, we must walk in instructions also. For instance, God made Jacob to ride upon the high places of the earth by instructions, not by inspiration (Deutero-nomy 32:9-14). Until we do what we are expected to do, God will never do a thing in our direction. Every act of God is initiated by man through compliance with His instructions.
    • Through Diligence: It is true that success is our birthright; but no lazy man has a future in the Kingdom. Living without working is like dying without knowing. It is written: By much slothfulness the building decayeth; and through idleness of the hands the house droppeth through (Ecclesiastes 10:18). We can never find a successful man who is not a hard worker. If we go through the story of successful men in the world and even through Scriptures, we would find out that no man ever rose to the top who was not a proven hard worker. Every man of height and dignity in the world today and in scriptures is a notable hard worker. Also, note that it is impossible to see success without diligence. The Bible says: Seest thou a man diligent in his business? he shall stand before kings; he shall not stand before mean men (Proverbs 22:29).

    In summary, only working hands are blessed hands. Rise up and react violently against failure! When we fulfil our covenant obligation for success, God will back us up. Jesus, the Saviour of the whole earth said, ‘I must work.’ In another place, He said, ‘The Father worketh hitherto, and I work’ (John 9:4, 5:17). If God the Father is working and Jesus too, who are we going to resemble by being idle? Thus, you can only benefit from the covenant of success when you are born again. Are you born again? If you are not, this is an opportunity to do so. Simply say the following prayer: Lord Jesus, I come to You today. I am a sinner. Forgive me my sins. Cleanse me with Your precious Blood. Today, I accept You as my Lord and personal Saviour. Thank You Jesus for saving me! Now I know I am born again!” For further reading, please get my books: Ruling your World, Exploring the Secrets of Success, Success Strategies and Success Systems. I invite you to come and fellowship with us at the Faith Tabernacle, Canaanland, Ota, the covenant home of Winners. We have five services on Sundays, holding at 6:00 a.m., 7:50 a.m., 9:40 a.m., 11:30 a.m. and 1:20 p.m. respectively. I know this teaching has blessed you. Write and share your testimony with me through: Faith Tabernacle, Canaanland, Ota, P.M.B. 21688, Ikeja, Lagos, Nigeria; or call 01-4548070, 01-4548280; or E-mail: feedback@lfcww.org; Face book: www.facebook.com/davidoyedepoministries/;  Twitter: @DavidOyedepoMin

  • Understanding the unlimited power of faith!

    Welcome to another impactful week! I hope you were blessed by last week teaching. Today, we shall focus on Unveiling the Unlimited Power of Faith!

    From scriptures, we discover that faith is the master key for taking the delivery of our inheritances in Christ. As it is written: Jesus said unto him, If thou canst believe, all things are possible to him that believeth (Mark 9:23).

    But, what is unique about Faith?

    • Faith is a Spiritual Treasure of Inestimable Value: This means we cannot place value on it because it is far beyond what can be measured. Therefore, faith is the answer to every problem of life. For instance, when Jesus’ disciples asked Him why they couldn’t deliver the boy possessed with demons, Jesus said: …Because of your unbelief: for verily I say unto you, If ye have faith as a grain of mustard seed, ye shall say unto this mountain, Remove hence to yonder place; and it shall remove; and nothing shall be impossible unto you (Matthew 17:20; see also Matthew 15:28). Faith is also the answer to the breakthroughs we desire (Hebrews 11:30; Luke 5:3-8).
    • It is the Covenant Trigger for the Manifestation of the Power of God: Faith triggers the flow of virtue, which brings about our healing, health and wholeness. For instance, we saw from the Scripture that the woman with the issue of blood touched the hem of Jesus’ garment by faith and she was made perfectly whole. Her faith simply triggered the flow of virtue that ended her shame and reproach. This shows that when we exercise faith, virtue is triggered for our healing and deliverances (Luke 8:44-48). We must understand that faith is our covenant access to the power of God in the Word. When our faith in the Word comes alive, God’s power flows supernaturally and changes our situations. That means, without faith, we cannot see the power of God and without the power of God, we cannot be healed, delivered or set free. That’s why we must strive to invest in building our faith so we can take delivery of our redemptive packages (Romans 1:16).
    • Faith has the capacity to dominate the world of the spirit by quenching all the fiery darts of the devil: When faith comes alive, we tap into the power of God that no other power can confront. It is by faith that we dominate the world of the spirit and ‘have it the way we want’ in spite of fiery opposing forces (Ephesians 6:16).
    • Faith brings God’s hand to bear on a man’s life for exploits: Faith brings God’s hand to bear on our situations and when He stretches forth His hand, no one can turn it back (Isaiah 14:27, 43:14, 53:1). This is why no force from hell can stop faith from having its way (Matthew 19:26; Hebrews 11:32-34).

    How Unlimited is the Power of Faith?

    It is important to recognise that everything in redemption belongs to us but only what we believe is released. This is because any truth of scriptures we receive and believe, commits God to empower us to realise it. That is, we must believe the Word before we can be empowered to become what it says (John 1:12). Also, we discover that faith holds the answer to all the questions of our lives. This is because faith, as a virtue, has unlimited power to deliver at anytime everything that pertains to us in God. This was why when the blind men met Jesus for their healing, He said to them: According to your faith be it unto you (Matthew 9:29). Furthermore, we understand from scriptures that there is no irreversible case with faith. For example, when one of the rulers of the synagogue told Jairus not to disturb Jesus because his daughter was dead, the Bible records: But when Jesus heard it, he answered him, saying, Fear not: believe only, and she shall be made whole (Luke 8:50). From this scripture, it is therefore evident that faith has the capacity to revert any situation. Moreover, when Martha told Jesus that Lazarus was already dead for four days, He replied: …Said I not unto thee, that, if thou wouldest believe, thou shouldest see the glory of God? (John 11:39-40). Thus, through faith, Jairus’ daughter and Lazarus came back to life. That’s how powerful faith is!

    However, it is important to note that obedience is the only biblical validity of faith (James 2:18). We understand from scriptures that Abraham’s faith was validated by his obedience. Moreover, at the wedding in Cana of Galilee when the wine was exhausted, Mary told the servants: Whatsoever he saith unto you, do it (John 2:5; see also Genesis 12:1-4, 17:10-11, 23, 22:1-3).Thus, faith does not just believe God; it obeys Him to prove our faith in Him to make good His promise. Thus, we must understand that the worth of any man’s life in the Kingdom is a function of the faith at work in him. That’s why the Bible says …the just shall live by his faith (Habakkuk 2:4; see also Romans 1:17; Galatians 3:11; Hebrews 10:38). Also, faith has the capacity to exempt any man from the horrors of life (1 John 5:4; Psalm 91:7-8; Matthew 9:29). Faith deflates every pressure and brings us to the realm of divine pleasure. All these make faith an asset of inestimable value.

    In summary, we must understand that though a revelation of the Word shows us our redemptive rights, it is faith that enforces its release/delivery in our lives. This is why it is not enough to have revelation; it must be mixed with faith in our hearts before we can partake of the profits therein (Hebrews 4:2). Thus, doing what is required to build our faith for maximum impact is worth it. Remember, nothing of value is free. We must, therefore, pay the price to build our faith and labour to destroy unbelief through commitment to continuous study of God’s Word and other anointed materials, so we can enter into His rest. However, to experience the unlimited power of faith you must be born again. Are you born again? If you are not, this is an opportunity to do so. Simply say the following prayer: Lord Jesus, I come to You today. I am a sinner. Forgive me my sins. Cleanse me with Your precious Blood. Today, I accept You as my Lord and personal Saviour. Thank You Jesus for saving me! Now I know I am born again!” For further reading, please get my books: Unlimited Power of Faith, Exploits of Faith, Born to Win and Satan get Lost. I invite you to come and fellowship with us at the Faith Tabernacle, Canaanland, Ota, the covenant home of Winners. We have five services on Sundays, holding at 6:00 a.m., 7:50 a.m., 9:40 a.m., 11:30 a.m. and 1:20 p.m. respectively. I know this teaching has blessed you. Write and share your testimony with me through: Faith Tabernacle, Canaanland, Ota, P.M.B. 21688, Ikeja, Lagos, Nigeria; or call 01-4548070, 01-4548280; or E-mail: feedback@lfcww.org; Face book: www.facebook.com/davidoyedepoministries/;  Twitter: @DavidOyedepoMin

  • Plateau: Understanding the fresh wave of violence

    SIR: Since his assumption of office in May 29, 2015, Plateau State governor, Simon Lalong did not mince words about his resolve to bring an end to the incessant and mindless waste of human lives and property on the Plateau. He succeeded in the last three years as there were no major cases of crisis within the period.

    The current governor who was speaker of the state’s House of Assembly from 2000 to 2006 during Joshua Dariye’s regime is arguably the most popular with acceptance across the divides, the type of which has never been witnessed since 1999. His acceptance may not be unconnected to the fact that though a Christian, he has a very cordial professional and political relationship with Muslims in the state.

    Lalong immediately swung into mending fences shattered by the lukewarm attitudes of his predecessors (Joshua Dariye and Jonah Jang) to peace, by appointing for the first time, three Muslim commissioners namely Muhammad Nazif from Jos North, Muhammad Abbas from Wase and Dayyabu Garga from Kanam LGAs to the state’s executive council. Several other minority Muslims were appointed into governing boards of ministries, departments and agencies, just as Jos North for the first time in 30 years began to witness government’s presence.

    By recognising Hausa/Fulani Muslims as indigenes and giving them appointments in his government; by attempting to let the Hausa/Fulani communities in the state smell dividends of democracy; by attempting to reconstruct the famous Jos Main Market, a Hausa/Fulani and Yoruba dominated market which was engulfed by fire in questionable circumstances when Dariye held sway, the governor invoked the wrath of “indigene” elites. Their utterances via the media, at public and political gatherings as well as their body language against the Lalong-led government gave their tribesmen the nod to revisit troublemaking with their “settler” neighbours with impunity.

    Gingered by the careless utterances of their leaders, some irate youths believed to be of Berom extraction on Thursday June 21 blocked the Heipang-Barikin Ladi road, killed five Fulani men returning from Kara, Buruku cattle market and set them, their cows and pick-up vehicle ablaze. That, it must be understood, preceded a series of coordinated rustling of cattle  belonging to the Fulani living within the Bukuru-Riyom-Barikin Ladi axis. That was the trigger of the recent killings in Jos South, Barikin Ladi and Riyom LGAs of the state, prompting the state government to impose a dusk to dawn curfew in the areas.

    As 2019 elections draw nearer, political desperadoes have been ringing the ethno-religious bell, tagging the governor as Hausa/Fulani stooge, vowing never to allow a minority Goemai man rule the state for eight years and inciting their youths against the “settlers”.  Unless politicians desist from flying the kites of religious hatred against certain groups of people, unless we see and treat our fellow countrymen first as humans and unless our media organisations shun away from hate campaigns against a people whose ways of life vary from their paymasters’, we are only joking about peaceful coexistence in Nigeria.

     

    • Tanimu Gambo, Wase, Plateau State.

  • Understanding Ajasin varsity fee hike

    Economic boom and hardship are inevitable but rewarding life occurrences, if properly handled. Every nation or corporate entity has their own share of both at various times. Nations and entities that make sense of boom are those who save for the rainy day and make good investment decisions. Nations or corporate entities which come out of hard times are those which not only make unpopular but courageous decisions but also put palliatives in place for citizens to cope with the hard times. Either way, the people’s interests drive the decisions for which they enjoy thereafter.

    Adekunle Ajasin University can be said to have applied these time-tested principles during its good and challenging times. The university applied the resources that accrued to it judiciously during the boom period in the eight years precedent to 2015 by putting up unprecedented structures, engaging in unparalleled capacity development and cutting-edge researches including the university milestones, including winning Best State University award in Nigeria in 2013.

    Then came the period of sore economic crunch – a time the university’s seven months’ subventions were not forthcoming from its proprietor, the Ondo State government owing to shortfall of resources from the federal government; a time when the new government of Arakunrin Oluwarotimi Akeredolu had to bend over backwards to net off part of the seven months arrears of salaries it inherited from its predecessor and at the same time strive to pay salaries due during his tenure; a time when staff salaries had to be sourced from the savings of the university, contrary to statutory provisions. Then came the sore point: The savings dried up, government’s subventions nosedived to an abysmal level.

    The Governing Council of the university, under the leadership of Dr. Tunji Abayomi, engaged in an empirical analysis of the income and expenditure of the university with a view to establishing a fool proof basis for the requirements for a competitive university.

    According to the findings of the council, N500 is required to maintain the 17,000 students per day, which translates to N15, 000 per student per month and N180, 000 per student per annum.

    According to figures released by the Pro-chancellor and chairman of the Governing Council, students’ expenses per annum stand at N3, 060, 000, 000; staff salary N2, 640, 000,000, both totalling N5, 700, 000,000 or N5.7 billion.

    The Pro-chancellor says income from government is N1.8b per annum. Income from students (old regime) approximately is N5.5m per annum – using an average of N30, 000 per student as the 17, 000 students pay between N23, 000 and N34, 000. Income from other sources is approximately N400m, and all these figures add up to approximately N2.75b.

    He said further, “When we looked at the total income for the university and how much it spends in total, there is a huge difference of almost N3 billion.”

    The point must be made that if the old student fee regime is maintained, the university will groan under the burden of unpaid worker’s salaries, inability to provide essential services – health, water, electricity, examination materials, science and laboratory equipment –  inability to conduct research, and will have no option but to close down eventually. That, obviously, is not an option. We all have a lesson to learn from a sister university in the southwest whose experience with this option has made it to close down for over one year.

    Council, in its wisdom, decided that it should share the N3 billion shortfall with the students and the parents, with council sourcing for N1.29 billion from grants, professorial chairs, foundations across the globe while the students (the beneficiaries) and their parents should contribute N1.7 billion in form of school fees.

    The N1.7 billion in form of the new school fees translates to the school fees schedule as follows: Faculties of Arts and Education:  Fresh Students – N150, 000; Returning Students – N120,000; Faculties of Science, Agriculture, Social and Management Sciences: Fresh Students – N180, 000, Returning Students – N150, 000; and Faculty of Law: Fresh Students – N200,000, Returning Students – N150, 000.

    Abayomi had said in an interview with Orange 94.5 FM recently that the students’ school fee was the baseline as, according to him, government had shifted ground from its earlier stance to give the university N1.5 billion subvention to the current N1.8 billion owing to dwindling resources.

    Conscious of the harsh economic realities and determined to ensure that no student drops out of school, council and management have resolved that palliatives be put in place to cushion the effects of the inevitable fee hike, he said.

    One of the palliatives being put in place by the Governing Council is to establish the Students Support Centre that will handle grants and endowment schemes and give opportunities to genuinely indigent students to access bank loans.

    The Pro-chancellor, other members of Governing Council and principal officers of the university have all shown their individual commitments by pledging to contribute funds to the scheme.

    Another incentive is the expansion of the Student Work-Study Centre of the university to accommodate more students and upward review of the stipend for willing and indigent students. The scheme, which took off in July 2010, allows willing students to work for two hours daily and receive a monthly stipend to support themselves financially while studying in the university.

    The council has also graciously resolved to subsidize the fees payable by physically-challenged students substantially.

    There is also the approval of payment by semester by students. Under the arrangement, students can pay half of their total school fees per semester.

    The university management has engaged in an aggressive strategy to elicit funds from philanthropists. Only three weeks ago, management was able to obtain N20 million from a philanthropic Nigerian.

    It is obvious from the above that the decision of council and management to increase school fees was borne out of constraint orchestrated by inevitable economic realities. There is, therefore, the need for all well-meaning Nigerians, especially citizens of the state, to join hands together to ensure that no AAUA student drops out of school and that the dream of the founding fathers of the university to build a first class university is not extinct.

     

    • Imoru writes is of Information , Protocol and Public Relations Unit, Adekunle Ajasin University, Akungba Akoko, On do State.

  • Understanding voluntary asset and income declaration scheme

    A tax is extortion, albeit of a legitimate kind. As is common with all extortions, the taxpayers on whom lies the uneasy obligation to pay employ various devices both within and outside the ambit of the law to rid themselves of such burdens. This invariably gives rise to tax avoidance/evasion depending on the methods of tax planning adopted and the provisions of the law.

    In the same vein, taxpayers have become more sophisticated in trying to escape or rather, minimize their tax liabilities, with carefully laid out schemes that sometimes cut across state jurisdictions.  Equally, tax administrators have become shrewd and perhaps cynical by incorporating clumsy and cumbersome provisions in tax statutes in a bid to bring all taxable activities within the tax net as much as possible. Ultimately, the courts are left with the unenviable role of adjudicating disputes between taxpayers and tax administrators regarding the former’s potential tax liabilities.

    Notwithstanding this positional stand-off, most governments, realizing the revenue implications of this impasse, have been forced to explore other means of improving tax compliance by citizens. These measures typically include: sensitization of the public on the benefits of paying taxes, provision of tax incentives/waivers/amnesties, as well as focused negotiations with erring taxpayers on the amortization of their tax liabilities.

    VAIDS Policy

    The then Acting President – Professor Yemi Osinbajo, on  June 29, 2017 signed an executive order  introducing the Voluntary Assets and Income Declaration Scheme (the “Scheme”) to take effect from July 1, 2017.  The executive order was made pursuant to the constitution which provides that:

    It shall be the duty of every citizen to declare his income honestly to appropriate and lawful agencies and pay his tax promptly.

    The object of the Scheme is essentially to encourage and provide an opportunity for eligible taxpayers to, regularize their tax status for all the relevant years; pay all outstanding taxes; prevent and stop tax evasion; and, ensure full tax compliance

    The scheme covers all federal taxes including those administered by state agencies such as the Personal Income Tax.  Also, the scheme is mandated to provide a nine month period commencing from July 1, 2017 for defaulting taxpayers to declare their assets and income from sources within and outside Nigeria relating to the preceding six years of assessment.  The Executive Order also provides for certain requirements to be satisfied before the relevant taxpayer can take benefit of the scheme, such as the condition that the disclosures by the taxpayer should be voluntary, full, frank, complete and verifiable in all material respects.

    In return for compliance, certain benefits accrue to the taxpayer under the scheme, such as – immunity from prosecution for tax offences, immunity from tax audit, waiver of interest and penalties, option to spread payment of outstanding liabilities over a maximum period of three years as may be agreed with the relevant tax authority, among others.  However, non-compliance would attract the full sanctions and penalties as provided under the relevant tax statute.

    Lastly, the Executive Order not only provides for the confidentiality of all information supplied by the taxpayers under the scheme, but also prescribes penalties for any tax official or persons duly authorized to receive information under the Scheme who breaches the confidentiality of information received or exchanged under the Scheme.

    The window period of nine months within which erring taxpayers are to take advantage of the Scheme lapsed on March 31 without prejudice to any further extension by the government. However, upon a dispassionate evaluation of the impact of the scheme, there appears to be shortfalls in the attainment of its targeted goals and revenue expectations. For example, a total revenue of $1billion which is the equivalent of N305 billion was projected to be recovered under the scheme, but what has actually been recovered is N20 billion.  This leaves much to be desired.

    The reasons are not far-fetched. There is a lack of awareness of tax laws by the generality of the public. Only a few citizens are aware of their tax obligations and only a smaller fraction of this minority is aware of the scheme. More so, there is the prevalent misconception that the scheme is targeted exclusively at high net worth individuals and businesses.

    The scheme can only be successfully implemented by government from a position of strength and not that of perceived helplessness. It is of no use having laws that are not enforced, not least against tax offenders. For the scheme to achieve its anticipated outcomes, the government must be seen as prepared to invoke the tax laws to sanction those who attempt to evade the system. While the Federal Inland Revenue Service (“FIRS”) and the Lagos State Internal Revenue Service (“LSIRS”) have consistently applied civil measures to enforce tax payment, criminal prosecution is rare and perhaps non-existent.

    There is a direct correlation between governance and tax compliance. For countries with highly transparent and accountable governments, the tax compliance rate is usually high.  However, for countries with endemic corruption especially in the public sector, the tax compliance rate is generally low.  The latter condition can partly be explained by the fact that the citizenry don’t feel the obligation to pay tax when they have not seen or felt the positive impact of government in their lives. Also, the news media is inundated with stories of scandals by public office holders who use public funds to finance their ostentatious lifestyles. These stories act as a disincentive to taxpayers who consider paying tax as “emptying their stream into government’s ocean of corruption”.

    The record keeping culture in Nigeria is poor to say the least. I am not aware of any records manual nor records retention and disposition schedule; personnel handling the records are not trained in records management, inadequate facilities for the preservation, storage, and retrieval of records, no filing manual, inadequate computers to manage the volume of records generated and the attitude of administrators towards records and records management constitute the problems of many public institutions in Nigeria. In addition, financial institutions such as banks which are required to intimate the tax agencies of transactions within a defined time threshold fail or are late to do so. Similarly, there is a lack of information sharing between various government agencies giving rise to a disharmonized state of affairs where useful information on taxpayers and taxable activities are disparately lodged in various servers and databases. This has seriously undermined tax administration and enforcement in the country.

    At six percent, Nigeria has one of the world’s lowest tax revenues to GDP ratios. This can be compared with countries like France with 45%, Belgium with 44.2%, Finland with 44.1%, Norway with 38%, Germany with 37.6%, South-Africa with 27%, and Mozambique with 26%. Closer to home, Ghana has a Tax to GDP ratio of 16%.  Also, as revealed at a Chartered Institute of Taxation forum, 80% of taxable adults in the Nigeria never pay tax. On the corporate front, 75% of companies are not registered with the FIRS for the mandatory Companies Income Tax and 65% of those registered are not up to date with tax filings.  In the same vein, it has been revealed that only 214 individuals remit personal income taxes of N20 million or above annually.  These statistics are alarming and indeed worrisome and may have informed the introduction of the scheme.

    The following recommendations are proposed as measures to tackling low tax compliance.

    First, there should be massive and continuous sensitization campaigns directed at the respective categories of taxpayers, educating them on the extant tax laws and their tax obligations under the said laws. Secondly, there should be a renewed drive in enforcing the provisions of the tax laws. The unjustifiable reluctance of tax administrators in applying the criminal provisions of the law on erring taxpayers should be discarded.

    Thirdly, corruption by public office holders should be decisively dealt with. Also, there should be a prudent spending of tax revenues on infrastructural projects, and tax payers should be provided with information on how their taxes are expended in a bid to enhance accountability and inspire confidence in governance.

    Fourthly, there should be an improved system of cooperation and data sharing amongst the various agencies of government. If possible, a centralized database where all records previously held by the various record collecting agencies are domiciled could be established.

     

    • Alao is a Lagos-based legal practitioner.