# ABU Teaching Hospital Faces Procurement and Stamp Duty Issues

A financial review of Ahmadu Bello University Teaching Hospital (ABU Teaching Hospital) in Zaria, Kaduna State, uncovered unremitted stamp duty totaling approximately ₦5.86 million related to contracts executed in 2019. Additionally, the hospital made emergency procurement payments amounting to ₦6.71 million to an individual officer for COVID-19 protective equipment, raising concerns about adherence to procurement regulations and financial controls during emergency situations.

- Procurement professionals should note the risks associated with non-compliance to stamp duty remittance and emergency procurement procedures, which can expose institutions to financial and regulatory liabilities.
- This case highlights the importance of strengthening internal financial controls and ensuring transparent procurement practices, especially in emergency contexts where expedited purchases are common.
- Government agencies and contractors operating in Kaduna State and similar jurisdictions should review their compliance with tax and procurement regulations to mitigate risks of audit findings and penalties.
- Organizations involved in medical supplies procurement may face increased scrutiny and should prepare for more rigorous oversight and documentation requirements.

**Jurisdictions:** sled
**Industries:** Healthcare
**Topics:** Regulatory Compliance
**Published:** September 22, 2026

### Government Entities
- Ahmadu Bello University Teaching Hospital (ABU Teaching Hospital)
- Federal Inland Revenue Service (FIRS)
- Office of the Accountant General of the Federation

### Sources
- [₦12.5m ABU Teaching Hospital Transactions Raise Concerns Over Stamp Duty, Procurement - Secrets Reporters Nigeria - No Place To Hide](https://secretsreporter.com/2026/09/%E2%82%A612-5m-abu-teaching-hospital-transactions-raise-concerns-over-stamp-duty-procurement) - secretsreporter.com