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The VAT War in Nigeria: An Analysis of the Likely Implications of AG Rivers State v FIRS
0₦2,500.00Emma Ndiyo, Counsel at IOLA Legal Services, weighs in on the VAT debate in her article, The VAT War in Nigeria: An Analysis of the Likely Implications of AG Rivers State v FIRS. She discusses some of the implications of the recent decision of the Federal High Court in AG Rivers State v FIRS which has raised issues on the Federal Government of Nigeria’s constitutional powers on taxation generally and imposition of Value Added Tax (VAT) in particular. In reviewing AG Rivers State v FIRS, Emma highlights the historical development and administration of VAT in Nigeria. She reviews the Supreme Court decisions in AG Ogun State v Aberuagba and AG Lagos State v Eko Hotels on the taxing powers of the Federal Government and the federating states. She concludes with her thoughts on steps for improved tax administration in the country.
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Attorney General of Rivers State v Federal Inland Revenue Service: Which Level of Government in Nigeria Has the Power to Impose or Collect Value Added Tax?
0₦2,500.00Dr Jirinwayo Jude Odinkonigbo of Templars and Faculty of Law University of Nigeria, in his article, Attorney General of Rivers State v Federal Inland Revenue Service: Which Level of Government in Nigeria Has the Power to Impose or Collect Value Added Tax?notes that since the inception of the 1999 Constitution of Nigeria, there have been debates over the taxing powers of the different levels of government, especially with regards to the Value Added Tax (VAT). For the first time and contrary to a prevailing general perception in the country, the Federal High Court in Attorney General of Rivers State v Federal Inland Revenue Service held that the Federal Government does not have the power to impose or collect VAT. The Court decided that only a State Government or its agency is empowered under the Constitution to collect VAT. Dr Odinkonigbo reviews this vital decision, highlighting its pros and cons and offering suggestions on how the legal impasse could be resolved according to the spirit of the Constitution.
