A.G. RIVERS STATE V. FEDERAL INLAND REVENUE SERVICE & ANOR: ANALYSIS OF IMPLICATIONS OF JUDGMENT

Introduction On 9 August 2021, the Federal High Court sitting in Port-Harcourt per Hon. Justice Stephen Dalyop Pam delivered a judgement which withholds the power of the National Assembly to make laws on Value Added Tax, Withholding Tax, Education Tax and Technology Tax and the power of the Federal Inland Revenue Service (FIRS) to administer …

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