Court of Appeal Orders States to Maintain Status Quo on VAT Administration


Saturday, September 11, 2021 06:15 AM / by Wole Obayomi/ Header Image Credit: BCC

The Court of Appeal (COA) sitting in Abuja, yesterday, 10 September 2021, ordered both Rivers and Lagos States to maintain status quo on the collection of Value Added Tax (VAT) pending the resolution of the Federal Inland Revenue Service (FIRS)'s appeal of the Federal High Court (FHC)'s judgment in the case between the Attorney General of Rivers State vs FIRS & Attorney General of the Federation.


The FHC sitting in Port Harcourt had earlier delivered a judgement nullifying the VAT Act Cap V1, LFN 2004 and dismissed the subsequent application for stay of execution of the judgment filed by the FIRS.  Consequently, the Rivers State Government had directed the immediate implementation of its VAT Law.  The Lagos State Governor had also, earlier in the day, signed the State VAT Bill into law before the COA's order was issued. 


The COA's order, effectively halts the implementation and enforcement of both Rivers and Lagos State VAT Laws pending the decision of the appeal.  Taxpayers may continue to file and remit their VAT payable to the FIRS pending the final resolution of the appeal by the COA.



* This statement was first published in the Issue 9.5/ September 2021 Newsletter of KPMG of Friday, September 10, 2021. For further enquiries, please contact the author, Wole Obayomi via


Related News on AG Rivers vs FIRS on VAT

  1. Lagos Assembly Passes VAT, Anti-Open Grazing Bills
  2. Lagos State Government Presents State VAT Bill
  3. FIRS Becomes Desperate Over a Clear Justifiable Matter, Writes NASS for Exclusive Powers
  4. FG vs States VAT War - Cutting Through the Noise
  5. Rivers State Government Orders Implementation of State VAT Law
  6. VAT: Court Dismisses FG's Motion for Stay of Judgment Execution
  7. Governor Wike Directs RSRS to Ensure Full Implementation of the VAT Judgement
  8. What You Should Know About The Rivers State Value-Added Tax Law
  9. AG. Rivers v. FIRS: CITN Will Take an Informed Position After Studying the Court Judgement
  10. Rivers State, Not FG Should Collect VAT'- The Judge 'Erred
  11. Court Declares Rivers State Government, Not FIRS Entitled to Collect VAT-Related Taxes in Rivers

Proshare Nigeria Pvt. Ltd.


Related News on VAT

  1. FG Reintroduces VAT on Cooking Gas
  2. The VAT Conversation: Time to Return Collection to States?
  3. VAT: Nigeria Needs to Improve Tax Revenue to GDP - Boniface Chizea
  4. The NASENI Levy - Why Is It Being Pursued at This Time?
  5. The Dividend from Raising the Rate of VAT
  6. N472.07bn Generated as Company Income Tax in Q2 2021, Increases by 17.42% YoY - NBS
  7. Q2 2021: VAT Collection at Historic High
  8. N512.25bn Generated as VAT in Q2 2021, Increases by 3.20% QoQ - NBS

 Proshare Nigeria Pvt. Ltd.

Related News on Taxes and Tariffs

  1. Administration of Stamp Duties in Nigeria Under The Finance Act
  2. e-book on Matters Arising from Implementation of Finance Act, 2020
  3. The NASENI Levy - Why Is It Being Pursued at This Time?
  4. The Dividend from Raising the Rate of VAT
  5. N472.07bn Generated as Company Income Tax in Q2 2021, Increases by 17.42% YoY - NBS
  6. How MTN Nigeria Paid Over N2trn in Taxes and Levies in 20 Years
  7. NIPC Issues Report on Pioneer Status Incentive Applications for Q2 2021
  8. Solid Growth in CIT Collections in Q1 2021
  9. Allowable Deductions in the Computation of Companies Income Tax in Nigeria
  10. Tax Credit: FEC Awards N309.9bn Road Contracts to Dangote


 Proshare Nigeria Pvt. Ltd.

Related News