http://news.google.com/news/url?sa=t&fd=R&ct2=nl_nl&usg=AFQjCNHah7iANy9gozQpzmmwF2acTqSo_w&clid=c3a7d30bb8a4878e06b80cf16b898331&cid=52779032643459&ei=SGWmVoj5ONa4aKeUruAF&url=http://businessdayonline.com/2016/01/improving-nigerias-value-added-tax-system/