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EXAMINING THE CONFLICT BETWEEN THE FEDERAL AND STATE GOVERNMENTS OF NIGERIA IN THE ADMINISTERATION OF THE VALUE ADDED TAX ACT

In the Attorney-General of Rivers State against the Federal Inland Revenue Service and the Attorney-General of the Federation, on who can impose, administer, and collect Value-added tax in Rivers State, the Federal High Court of Nigeria, sitting in Port-Harcourt, in its judgment delivered on 20th August, 2021 held that the Rivers State has the legitimate power to collect Value-added tax within the State. This was accepted with mixed feelings by the populace as some people commended the Court for championing the lingering debate on fiscal Federalism while others condemned the Court for trying t…

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