The Nigerian Bar Association has warned the Federal Inland Revenue Service and the National Assembly against any bid to amend the Value Added Tax law in the constitution.
The Publicity Secretary of the NBA, Rapulu Nduka, stated this on Thursday over the disclosure that the FIRS had approached the national assembly to amend the constitution to add VAT in the exclusive list after the judgment of the Federal High Court sitting in Port Harcourt, which held that the Rivers State Government had the powers to collect VAT within its territory.
The NBA urged the lawmakers representing the various states to be on the lookout for the request by the FIRS to include VAT on the Exclusive Legislative List.
The NBA said the FIRS could appeal the judgment, but stated that the National Assembly should be cautious with the request of the agency for the amendment of the VAT law.
He stated, “Firstly, the judgment of the Federal High Court regarding VAT, to the best of my knowledge, is a valid judgment. If the FIRS feels aggrieved, it can appeal to the Court of Appeal.
“On the issue of the FIRS requesting the National Assembly to amend the Constitution to put VAT collection on the exclusive legislative list, Nigeria is a country governed by laws and the NBA advocates the promotion of the rule of law.
“There are procedures for the amendment of aspects of the Constitution, which must be followed. We hope that our lawmakers do the right thing. Thankfully, we have representatives from all states of the federation.
“I will be surprised if the FIRS pushes for a distinct Federal Revenue Court, especially at this time.
“It really speaks volumes. We must recall that the Federal High Court used to be a revenue court. One would wonder if the proper response to an unfavourable judgment is to ask for new courts.”
