 The Northern Elders Forum says the North is a rich region and can survive on its resources without the billions accruing to southern states. Any Director of Publicity and Advocacy, Dr. Hakim Baba Ahmed, made this known on Tuesday. He was reacting to the tussle between states and the federal government on the collection of the value-added tax. VAT is a consumption tax paid when goods are purchased and services are rendered. VAT is charged at a rate of 7.5%.