On 9th August, 2021, the Federal High Court (FHC or “the Court”) sitting in Port Harcourt, Rivers State, Nigeria, delivered a Judgment in the case of Attorney General for Rivers State (“AG Rivers”) v Federal Inland Revenue Service (FIRS) & Attorney General of the Federation. The FHC held that the National Assembly lacks the constitutional powers to enact any law to collect any tax outside of stamp duties, taxation of incomes, profits and capital gains.
Specifically, the Court ruled that the Federal Government is not empowered to impose any form of sales tax including Value Added Tax (VAT). The Court further declared the Taxes and Levies (Approved List for Collection) Act (Taxes and Levies Act) null and void for being inconsistent with the 1999 Constitution.
Source: andersen.com
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