 After more than five hours of meeting in Kaduna Governor's of Nigeria's 19th Northern State have decided to say no to the collection of value added tax by states and this is at variance with the resolution of the southern counterparts. The Northern Governor's forum is handing its decision on two stands. One is that the matter is in court. The second is that VAT is not a production tax like excise and but terminal tax paid by the consumer. The Northern State Governor's forum considered the ongoing national debate on collection of value added tax VAT as responsible leaders while we are concerned by the fact that the matter is subject to this. We however for the purposes of educating the public make the following observations. A. The judgment of the federal high court calls to question the constitutionality of VAT withholding tax, education tax, Nigeria Delta Development Commission, National Information Technology Development Agency, 13 percent derivation, National Economic Development Council and many other currently levied and collected by the federal government of Nigeria and the federal inland revenue service. B. Rivers and Lagos state government had enacted their own VAT laws and the southern governor's forum has expressed support for this cause of action. C. VAT is being confused by these state governments as a sales tax. If every state enacted is on VAT law, multiple taxation will result in increase of prices of goods and services and collapse in interstate trade. VAT is not a production tax like excise but terminal tax which is paid by the ultimate consumer. The Northern Governor's are also against the zoning of the presidency to the south. According to them anybody from any region can run and 25 percent of votes cast in two thirds of states should determine the president elect in a runoff. For a power shift to any three political zone in the south with a view to promoting unity and peace in the nation notwithstanding their comments the forum unanimously condemned the statement by the southern governor's forum that the presidency must go to the south. The statement is quite contradictory with the provision of the constitution of the federal republic of Nigeria 1999 as amended that the elected president shall score the majority vote he score at least 25 percent of the votes cast in two thirds states of the federation. C. in the case of runoff simple majority win the election will win the election. Hit the notification button so you get notified about fresh news updates.