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Due process must be followed — NBA warns FIRS and NASS on VAT Act amendment
By Joseph Ayinde
The Nigerian Bar Association, NBA, has reacted to the move by the Federal Inland Revenue Service, FIRS, to amend by the Value Added Tax Act, VAT.
In an interview with the PUNCH Newspaper, the Publicity Secretary of the NBA, Rapulu Nduka, warned the National Assembly and the FIRS on any illegality in the process
He said the judgement of the Federal High Court which holds that the collection of VAT is outside the purview of FIRS is a valid decision that must be respected and enforced till set aside
“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.” Nduka said
He said, “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.”
