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11 October 2021



The recent decision in the case between Attorney General of Rivers State vs Federal Inland Revenue Service & Attorney General of the Federation by the Federal High Court sitting in Port Harcourt rendered a groundbreaking decision on the implementation and collection of Value Added Tax.

The article by our Dr Jude Odinkonigbo examines the loopholes in the decision of the current position(s) of the law.

It equally offers a brief recommendation of what the government should do to resolve the current legal impasse and retain fiscal federalism within Nigeria’s federal structure.

Click here to read the publication