By David Moore

President Bola Tinubu‘s name has been described with many dirty things but yet the dirty man ruling the clean souls in Nigeria. The man has grown up with different names to become one political achiever in the world. And for anybody associated to that name must also accept some levels of criticism among his political opponents.

Seyi Tinubu, the son of Nigerian President Bola Tinubu, has risen to prominence in the new administration, carving out a significant niche for himself. Known for his generosity and kindness, he has quickly become an influential figure, with his actions and initiatives resonating deeply within the community. His dedication to philanthropy and his commitment to making a positive impact have earned him widespread respect and admiration, positioning him to wield even greater influence in the future.

Seyi generously donated 500 million Naira to support the victims of the devastating Maiduguri flood, which caused extensive damage to 70 percent of the city and forced millions of residents to flee their homes. Accompanied by his brother, friends, and associates, Seyi expressed his heartfelt sympathy for the victims as he donated on their behalf. It’s important to note that Seyi has always been known for his entrepreneurial spirit and philanthropy, long before his father assumed the presidency in Nigeria, dispelling any notion that he relies solely on his family’s wealth.

Seyi Tinubu’s embodiment of generosity and compassion reflects the enduring legacy of his father, Bola Tinubu, a prominent Nigerian politician and the National Leader of the All Progressives Congress. Bola Tinubu is recognized for his significant contributions to the democratic process in Nigeria and his efforts towards national development. Seyi Tinubu, following in his father’s footsteps, has demonstrated a commitment to philanthropy and community development, further amplifying the Tinubu family’s positive impact in Nigeria.

In the contemporary political landscape, Bola Tinubu has emerged as a prominent figure, known for his influential role as a political mentor and benefactor to numerous politicians in Nigeria and across various regions of Africa. His influence extends beyond traditional politics, as he has also been involved in acts of kindness and philanthropy that have made a significant impact. Bola Tinubu’s reputation as a godfather is not solely based on his political influence, but also on his demonstrated benevolence and empathy towards those he mentors and supports.

Seyi Tinubu, following in his father’s footsteps, is actively expanding upon the exceptional groundwork of benevolence and empathy laid by Bola Tinubu. As he takes on more responsibilities, Seyi Tinubu continues to build upon the legacy of his father by furthering acts of kindness and philanthropy, solidifying the Tinubu family’s reputation for making a positive difference in the lives of many.

The 500 million donation by Seyi has sparked some controversy across social media, with some questioning the source of his wealth and how he could afford to donate such a significant amount of money to the victims of the Maiduguri flood. Many people are speculating about Seyi’s background and business ventures, while others are praising his generosity and calling for transparency in charitable donations. The debate has brought attention to the importance of philanthropic transparency and the need for individuals to be accountable for their charitable actions.

Like his father, the Jagaban Borgu, Seyi Tinubu is a noiseless personality who used his influence to lift others, such acts spoke up for him during his father’s presidential campaign in other states. Seyi’s donation is practically an act of generosity and it happens everywhere in the world, except to the poverty-minded and bigotry gangs who are aiming to be in the corridor of power without lifting others. His donation is a demonstration of generosity like his father.

Seyi Tinubu is a prominent Nigerian entrepreneur who holds the position of CEO at Loatsad Promomedia, a leading company that focuses on digital outdoor advertising and is headquartered in Lagos, Nigeria. In addition to his role at Loatsad Promomedia, Seyi Tinubu is also the founder of the Noella Foundation, a non-profit organization committed to enhancing education, healthcare, and poverty alleviation initiatives in Nigeria.

Seyi Tinubu is a prominent figure known for his diverse involvement in business, philanthropy, and politics. Not only is he active in the corporate world and dedicated to various philanthropic causes, but he also holds a significant role in the political arena as a member of the All Progressives Congress (APC).

STEP offers business mentorship and networking opportunities tailored specifically for tech start-ups, granting them access to a vibrant community of trailblazers in the tech industry. The organization’s primary goal is to foster national development by nurturing and empowering human capital.

Through his successful business ventures and dedicated philanthropic efforts, Seyi has made a meaningful impact on the lives of individuals both locally and globally. His entrepreneurial pursuits have not only created opportunities for economic growth but have also enabled him to contribute significantly to charitable causes, bringing about positive change in communities far and wide.

“He once said bringing positivity to people’s lives gives him a tremendous sense of fulfillment.

Seyi is an executive member and co-founder of TELD NGO, launched in 2005 to improve the standard of living for underprivileged youths in Nigeria through sponsorship and mentoring programmes.

He has been committed to fostering a culture of excellence in his organisations through investment in talent development, extensive training programmes, and mentorship opportunities to employees.

Through the various ventures, he has demonstrated versatility and rare ability to thrive in a range of industries.

A trained lawyer with a Bachelor’s degree in law and a Master’s degree in corporate and commercial law from the University of Buckingham. He was called to the Nigerian Bar in 2013.

Putting all these together, Seyi Tinubu is estimated to be worth more than $700 million, and the noise about his donation should stop. Instead, others should focus on how they can emulate his generosity, as victims of the Borno State flood need more help from older and lesser generations of Seyi Tinubu.

David Moore is News Editor, ThePAPERS Nigeria, writes from Toronto, Canada

By Funke Cole

The engine of the Lagos Red Line Rail revved off almost seamlessly, moving with such elegance akin to a handsome groom majestically approaching his beau!

So smooth was the train ride such that, to say we were awestruck is to state the obvious as the few passengers on board sucked in everything from the beautiful scenery of the landscape during the few minutes stretch it took us to and fro Ikeja terminus to Alagbado that breezy Tuesday afternoon.

The event was the test-driving of the freshly minted Lagos Mass Transit Red Line Rail, which commenced partial operations on Wednesday, 28 August 2024.

Yours truly, with a few passengers on board the train, were received by officials of the Lagos Metropolitan Area Transport Authority (LAMATA), led by its spokesman, Mr. Kolawole Ojelabi.

The train conveyed passengers all free and did four trips between Oyingbo and Agbado. Although built with a capacity of 750,000 passengers traffic daily when fully operational, it will begin with passenger traffic of 250,000 for the time being.

The Red Line is one of the six rail lines and one monorail prescribed for the state as part of its Strategic Transport Master Plan. It is also a transport project connecting Lagos with Ogun State as many workers and business owners in Lagos reside in the neighbouring state.

Ojelabi said the milestone marked the culmination of planning and training of technical and ground staff, installation of security features and a successful six-week trial run conducted without passengers to ensure the system’s safety, reliability and efficiency.

“The partial operations, similar to what was done during the test phase of the Blue Line, is a major step forward in realising the Lagos State government’s vision of a modern, efficient, integrated and sustainable transportation system.

“The Red Line’s first phase, a 37-kilometre rail road from Agbado to Oyingbo, will provide a reliable and affordable transportation option for commuters, reducing traffic congestion and improving the quality of life for Lagos residents”, the LAMATA spokesman said.

On 24 January 2023, then President Muhammadu Buhari was in Lagos to commission the Lagos Blue Line, the first train mass transit ever built by a sub-national covering Marina to Mile 2. The fully electrified light rail system has since become operational, conveying thousands of commuters on the corridor daily.

While the Blue Line changed the state’s transportation master plan being implemented by LAMATA by adding the train option to the existing transportation channels, the Red Line is even bigger and a more impactful line as the Agbado-Oyingbo route is one of the busiest transportation corridors between Lagos and Ogun States.

While the Blue Line track was wholly built by the state government, the Red Line shares the Nigeria Railway Corporation (NRC) track from Agbado to Ebute-Meta with a connection to the marine to align with the state’s water transportation facilities. Inaugurated earlier in the year by President Bola Tinubu. The corridor was Phase One of the three-phase project.

The three phases are Phase 1 (Oyingbo to Agbado): Construction and operation of railway systems from Oyingbo to Agbado, sharing the track of NRC standard gauge from Ebute Meta to Agbado (26.3 km). It has stations such as Oyingbo, Yaba, Mushin, Oshodi, Ikeja, Agege, lju and Agbado. In addition, the construction of four overpasses and three pedestrian bridges at Oyingbo, Yaba, Mushin and Ikeja to address at-grade-level crossing challenges.

Phase 2 (Oyingbo to Marina): Extension of Red Line rail systems and operation from Oyingbo to Marina through an elevated rail infrastructure across the Lagoon. The stations are Iddo, Ebute-Ero and Marina. Phase 3 (Oyingbo to Agbado) involves the construction of independent rail systems from Oyingbo to Marina.

#GreaterLagosRising

By Arabinrin Aderonke Atoyebi

One year can feel like a flash, but in the hands of a leader like Dr. Zacch Adedeji, Executive Chairman of the Federal Inland Revenue Service (FIRS), it becomes the foundation for lasting change. The Tax Boss has taken Nigeria’s tax administration from business as usual to record-breaking heights. The past twelve months have not only reshaped the agency but also set the stage for a brighter economy for Nigerians.

When Dr. Zacch took over the affairs of FIRS on September 15, 2023, the agency was ready for change, but perhaps not even the most optimistic could have predicted the sweeping reforms the tax boss would implement. His approach was clear from the start: if Nigeria were to compete on a global scale, it needed an efficient, transparent, and people-focused tax administration system. And as expected, he made that happen.

Dr. Zacch’s first major move was the complete restructuring of the FIRS. His vision wasn’t just about meeting revenue targets; it was about building a system that worked seamlessly for the government and, more importantly, for the people. Under his guidance, the agency has become more cohesive, adaptable, and driven by cutting-edge technology. The move towards a data-driven and customer-centric approach has redefined how tax operations are conducted, bringing in efficiency and transparency that were previously lacking.

Improving on the welfare and take home of FIRS Staff was another achievement under Dr. Zacch’s leadership. This wasn’t just about rewarding employees. He understood that a thriving workforce is the backbone of any successful organization. By investing in the people behind the scenes, the Tax Boss created an environment where employees felt valued and motivated, leading to improved performance and setting a new standard for efficiency within the agency. Dr. Zacch’s tax philosophy is reflected in his straightforward phrases like “We tax the fruit, not the seed” and “We tax prosperity, not poverty.” These ideas show his focus on fair taxation and have made tax processes clearer and more cooperative.

Financially, the results speak volumes. FIRS not only exceeded its 2023 revenue goal of N11.55 trillion by collecting a remarkable N12.36 trillion, but it also set a new record in the first quarter of 2024 with N3.94 trillion. This achievement represents a 56% increase from the previous year, showcasing the chairman’s exceptional skill in driving revenue growth and establishing new performance milestones.

But he didn’t stop there. He understood that the future of tax administration lies in innovation, and so he led the integration of nine new modules into the TaxProMax system. This step automated over 80% of previously manual processes, cutting down on inefficiencies and making life easier for taxpayers across the board. Whether you’re a large corporation or a small business owner, FIRS now has a “One Stop Shop” approach, where tax office operations are fast, transparent, and efficient services.

The Tax Boss made notable strides by launching the Anti-Corruption and Transparency Unit (ACTU) with the backing of the ICPC, aimed at combating corruption and upholding integrity in tax administration. More recently, he is also leading the National Single Window Project (NSWP), which promises to transform Nigeria’s trade sector with a unified digital platform for import and export activities.

These achievements are just the beginning. Dr. Zacch’s first year in office is a clear indication that he is not just a reformer but a leader with the expertise and drive to push Nigeria’s economy forward. He will continue his mission of strengthening the country’s tax administration in line with the renewed hope mandate of President Tinubu.

Dr. Adedeji’s highly commendable achievement in just a year has further confirmed the notion about President Bola Tinubu’s ability to identify great, formidable, and talented individuals amongst a multitude of people .

As he steps into another year, these accomplishments are just the tip of the iceberg. For Nigeria, this means a future of enhanced transparency, efficiency, and fairness, promising a strong and suitable economy. One thing is certain: the Tax Boss is ready to do whatever it takes to keep Nigeria on the path of progress and economic revitalization.

Arabinrin Aderonke is the technical assistant, broadcast media at the Federal Inland Revenue Service (FIRS).

The Nigerian was meant to join Real Madrid, PSG or an elite English club this summer – but he’s ended up at a Europa League team instead

Victor Osimhen was a man with a plan. He may have signed a new contract with Napoli last December in order to significantly increase his salary, but he never had any intention of staying at Stadio Diego Armando Maradona beyond the end of the 2023-24 campaign.

The striker knew where he wanted to go and, more importantly, how he was going to get there. “Since I’ve started [playing professionally], I’ve been the one making my own decisions,” he told CBS Sports in January, “and everything is working out well for me.” Not anymore, though.

In the early hours of Tuesday morning, Osimhen was given a rapturous welcome after arriving in Istanbul ahead of the completion of his loan move to Galatasaray. He may have been all smiles – but this was not part of the plan. This was a most unexpected humiliation, an utterly calamitous conclusion to a transfer saga involving Osimhen and Napoli that has yielded no winners – only losers.

Extension that wasn’t really an extension
Napoli president Aurelio De Laurentiis admitted in January that the club had known since last summer that Osimhen wanted out – and they were willing to let him go, too. Just not right away.

De Laurentiis understandably didn’t want to sell Osimhen immediately after the striker had scored 26 times to finish as the capocannoniere at the end of a historic Serie A title triumph. Osimhen, for his part, was willing to spend another year playing for a club and fanbase that had shown him so much love and support since his arrival from Lille in 2020.

So, after painfully protracted negotiations a compromise was reached: Osimhen would sign a contract extension until 2026 and see his salary rise to approximately €11m (£9m/$12m) per annum, but the new deal would also feature a buyout clause of €120m (£100m/$130m), which was significant as De Laurentiis had claimed during the summer of 2023 that it would take an offer of €200m (£170m/$220m) for him to even consider parting with his most valuable asset.

According to reports, he had even turned down a €140m (£120m/$154m) offer from Al-Hilal. But De Laurentiis was happy to accept slightly less money if he meant getting another season out of Osimhen, and there was not a doubt in his mind that a top European team would meet the fixed asking price.

Indeed, in January, the Partenopei president went so far as to publicly proclaim that Osimhen would join “Real Madrid, Paris Saint-Germain or an English team” during the 2024 summer transfer window. So, how on earth did he end up in Istanbul instead? A combination of greed, pride and complete incompetence.

It quickly became clear that this summer’s transfer market would not be awash with the same amount of money as last year for a couple of key reasons.

Firstly, most English clubs were wary of breaching the Premier League’s Profit & Sustainability Rules (PSR), which had resulted in both Everton (twice) and Nottingham Forest being deducted points last season.

Secondly, the Saudi Pro League clubs backed by the Public Investment Fund (PIF) were more focused on retaining the stars they signed last summer, rather than buying new ones, which meant less money flowing into European football.

This minor depression of the market could not have come at a worse time for Napoli and Osimhen.

No bids from Madrid or Paris
Even though Madrid had more need of an orthodox centre-forward than another left winger, they prioritised signing Kylian Mbappe over Osimhen – and had no money left to further strengthen their attack after committing so much money to bringing the France captain to Santiago Bernabeu.

As for PSG, the nature of their project had already shifted significantly. Under Luis Campos, they’re now prioritising potential rather than established stars, as underlined by the acquisitions of Joao Neves and Desire Doue.

And while Goncalo Ramos was ruled out of the first couple of months of the season, PSG felt that they still had sufficient options up front to cope without the Portugal international. Based on what we’ve seen so far from Luis Enrique’s team this term, they were right, with the French champions having scored 13 times in their first three games.

Wage demands ruled out EPL clubs
Of course, there was still Premier League interest in Osimhen, who has never hidden his desire to play in England. According to reports, Liverpool explored the possibility of signing Osimhen but were put off by his wage demands, thus immediately scuppering any hope of a move to a team that already looks capable of doing some serious damage in both the Premier League and Champions League under Arne Slot this season.

Chelsea, by contrast, tried until deadline day to get a deal done but, again, could not agree terms with Osimhen. The Blues may be willing to throw plenty of money around, but their wild recruitment strategy is founded upon signing players on long contracts but relatively low wages.

Consequently, Osimhen appeared almost certain to move to the Middle East, but a transfer to Al-Ahli collapsed because Napoli allegedly tried to increase the agreed fee at the last minute, prompting the enraged Saudi side to pull out of the deal.

Both Napoli and Osimhen were, therefore, left with no option to thrash out a loan agreement with Galatasaray that will, at least, give both parties a chance to find a far more agreeable conclusion to this affair either in January or next summer.

Counting the cost of hubris
However, the fact that it’s come to this is an absolute shambles, and reflects horribly on everyone involved: the club, the player and his agent.

De Laurentiis never should have so flagrantly flagged the fact that Osimhen was leaving unless he already had a buyer lined up. He has paid a heavy price for his hubris and lack of foresight, as interested parties tried to take advantage of Napoli’s mounting desperation to sell their wantaway striker.

Osimhen’s continued presence at the club also stalled their own recruitment strategy for more than a month – much to the frustration of new coach Antonio Conte – and the best-case scenario for Napoli now is recouping the €70m they paid to sign Osimhen from Lille when they had hoped to make just under double that figure.

Embarrassing step down
As for Osimhen, he can use all of the superlatives he wants to describe Galatasaray and their famously fanatical supporters, but this is an embarrassing step down in class for one of the game’s best No.9s. Even if it is only a temporary transfer, Osimhen is simply too good to have ended up in Turkey.

After all, the initial reason for his reluctance to join a Saudi Pro League side was his desire to play in the Champions League and even his representative, Roberto Calenda, pointed out in one bitter attack on Napoli for trying to hawk the No.9 to the highest bidder that there was “still much to do in Europe” for his client.

However, while Osimhen is still in Europe, he’s now joined a club that just got knocked out in the play-off round of this season’s tournament by Young Boys of Switzerland. It’s also worth remembering that just eight months ago he reacted furiously to the suggestion that he would move to Saudi Arabia this summer – and yet he was on the verge of doing precisely that until Al-Ahli withdrew their interest.

Now, he’s neither got the bumper pay packet on offer in the Middle East nor the prestigious switch to one of Europe’s elite he so desperately wanted.

Perhaps most depressingly of all for such a likeable character who overcame so much hardship and heartbreak growing up in Lagos to become a hero in Naples, Osimhen has ruined the remarkable relationship he had cultivated with the city and its fans by exiting in such sorry fashion.

Questions clearly need to be asked of his agent, as Osimhen not been well advised here at all, while Napoli have also played their part in this perfect sh*tstorm. But Osimhen was the man with the plan, so the fact that it’s been left in tatters is sadly all on him.

Culled from goal.com

By Arabinrin Aderonke

Nigeria, with its growing economy, is a land full of potential. As the country continues to evolve, its institutions must also adapt to the changing environment.

Among these institutions, the Federal Inland Revenue Service (FIRS) under the leadership of the Executive Chairman, Dr Zacch Adedeji, is making efforts to address the issue associated with corruption, and also, to enhance transparency.

We can categorize Dr. Zacch’s approach as a blend of attentiveness and genuine empathy, reflecting his vision to revitalize the Federal Inland Revenue Service (FIRS). From the moment he stepped into office, he has distinguished himself by actively listening to his team and the public, demonstrating a clear commitment to advancing the FIRS.

Dr Zacch’s most recent initiative has been the establishment of the Anti-Corruption and Transparency Unit (ACTU) within the FIRS. This unit, inaugurated by the Independent Corrupt Practices and Other Related Offences Commission (ICPC), aims to root out unethical practices in the tax collection process. The creation of ACTU indicates the Tax Boss’s zero-tolerance stance on corruption and his commitment to upholding the highest standards of accountability within the FIRS. This unit is tasked with monitoring, preventing, and addressing corrupt practices, ensuring that the FIRS operates with the highest level of honesty and fairness.

This step is part of a broader effort to align Nigeria’s tax system with contemporary standards, ensuring that the nation’s revenue collection is both effective and accountable. By setting up an Anti-Corruption and Transparency Unit (ACTU) within FIRS, the Tax Boss is pushing for major improvements that reflect his commitment to not only boosting revenue but also ensuring that every naira collected is accounted for with the highest standards of integrity.

The creation of the ACTU brings many benefits to taxpayers, the economy, and the nation. For taxpayers, the unit ensures that their contributions are managed with fairness and efficiency. This enhanced oversight helps to curb instances of short-changing and mismanagement, leading to increased revenue for the government. The additional revenue can be directed towards improving public infrastructure and supporting national development, thereby boosting the GDP.

Dr Zacch’s focus extends beyond mere revenue generation; he aims to instill a culture of accountability and due process, which will ultimately contribute to a stronger and more equitable economic framework for Nigeria.

The ICPC, known for its professionalism and meticulous attention to detail, is the perfect partner for this anti-corruption effort. The commission’s unbiased and thorough approach ensures that the ACTU can carry out its mandate effectively. By working closely with the ICPC, the FIRS benefits from the commission’s vast experience in combating corruption and enforcing ethical standards across government agencies. This collaboration between the FIRS and ICPC is a powerful alliance in the fight against corruption, ensuring that the tax system is not only solid but also trustworthy.

The tax boss has taken it upon himself to lead the war against corruption from the front and not from behind. This is in line with the anti-corruption war of President Bola Ahmed Tinubu and the Renewed Hope Agenda – zero tolerance for corruption in Nigeria.

Dr Zacch’s impact is already taking shape, and it’s one of progress, innovation, and unwavering commitment to the public good. His impressive track record so far has set the stage for the much-needed changes. As he continues to lead with vision and vigor, Nigerians should prepare for more reforms and streamlined tax processes. As the nation looks ahead, the reforms initiated by the Tax Boss will play an important role in shaping a more equitable and prosperous Nigeria.

Arabinrin Aderonke is an Award-Winning investigative journalist. 2016 Finalist, CNN African Journalism Award. She currently serves as the Technical Assistant Broadcast Media at the Federal Inland Revenue Service.

By Arabinrin Aderonke

As Nigeria dives into the world of digital currencies, one man is stepping up to make sure the country’s tax laws don’t get left behind, Dr Zacch Adedeji, the Executive Chairman of the Federal Inland Revenue Service (FIRS) has shared in his recent plans to revamp Nigeria’s tax system to change the game for how cryptocurrencies are taxed.

Cryptocurrencies have rapidly gained popularity worldwide, and Nigeria is no exception. With its engagement in digital currency trading, the country faces the pressing challenge of integrating these assets into a coherent tax framework. Current regulations, such as the Stamp Duty Act of 1939, are outdated and inadequate for addressing the complexities introduced by digital currencies. Recognizing this gap, the Tax Boss is bringing a major update to Nigeria’s tax system to make it fit better with today’s financial realities.

Cryptocurrency has become a major financial phenomenon in Nigeria. With substantial trading volumes and a growing base of users, digital assets like Bitcoin and Ethereum are not just a trend but a growing sector of the economy. This rapid growth presents both opportunities and challenges, highlighting the need for a regulatory framework that can effectively manage the evolving financial world.

Countries around the world are working to figure out how to regulate and tax cryptocurrencies. In the United States, cryptocurrencies are treated as property, and any profits from them are subject to capital gains tax. The United Kingdom and Germany also classify digital currencies as assets and impose capital gains tax on them. Japan has a more detailed approach, taxing cryptocurrency gains based on whether they are considered miscellaneous income or capital gains. These global practices provide useful examples of how different regions are addressing the challenges posed by digital assets.

Dr. Zacch’s changes to Nigeria’s tax system, especially regarding this new update on cryptocurrency, bring with it benefits for Nigerians. By setting clear rules for digital assets, these reforms make it easier for people and businesses to understand and meet their tax responsibilities. This clarity helps boost confidence in the cryptocurrency market and encourages more people to get involved.

The new rules also protect consumers by reducing the risk of fraud and scams, making the market safer. Additionally, better regulation means more tax revenue for the government, which can be used to improve public services and infrastructure. By tackling issues like tax evasion and illegal activities, the changes help create a more stable financial environment. Aligning Nigeria’s tax policies with global standards also helps attract international business and investment. It suffices to say that this move is set to create a more transparent, secure, and thriving financial system for Nigeria.

As the digital economy evolves, keeping tax regulations up to date with technological advancements is important. Dr. Zacch, in his efforts, is taking charge to modernize Nigeria’s tax system to effectively incorporate cryptocurrencies. His approach involves establishing clear, practical guidelines for digital assets, simplifying tax reporting, and leveraging technology to ease compliance.

The Tax Boss’s commitment ensures that Nigeria’s tax policies adapt to the growing influence of digital currencies. By collaborating with businesses and taxpayers, he aims to build a tax framework that supports innovation while making it easier for everyone to meet their tax responsibilities. As other nations refine their approaches to cryptocurrency taxation, Dr. Zacch’s leadership is making the necessary change and keeping Nigeria’s system flexible and responsive to new developments in the digital financial economy.

_Arabinrin Aderonke is an Award-Winning investigative journalist and 2016 Finalist of the CNN African Journalist Award. She currently serves as Technical Assistant, Broadcast Media at the Federal Inland Revenue Service, FIRS._