Does The Federal Government Have The Constitutional Powers To Legislate On VAT?

The Federal High Court (“FHC” or “the Court”), recently delivered judgment in a case instituted in the Port Harcourt Division of the Court by the Attorney General of Rivers State against the Federal Inland Revenue Service (“FIRS”) and the Attorney-General of the Federation (“AGF”), respectively1. In the judgment, the Court reaffirmed, re-delineated and re-compartmentalized the constitutional competence of the National Assembly and the Houses of Assembly of the respective States of the Federation to legislate on taxation matters (the “Decision”).




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