The Federal High Court sitting in Port Harcourt has declared that it is the Rivers State Government (RSG) and not the Federal Inland Revenue Services (FIRS) that should collect Valued Added Tax (VAT) and Personal Income Tax (PIT) in the state.
The court presided over by Justice Stephen Dalyop Pam, has also issued an order of perpetual injunction restraining FIRS and the Attorney General of the Federation, both first and second defendants in the suit, from collecting, demanding, threatening, and intimidating residents of Rivers State to pay to FIRS, personnel income tax and VAT.
Justice Pam made the assertion while delivering judgment in Suit No. FHC/PH/CS/149/2020, filed by the Attorney General for Rivers State (plaintiff), against FIRS (first defendant) and the Attorney General of the Federation (second defendant).
The court also overruled the Preliminary Objection raised against the hearing of the suit. It held that the Pre-action Notice requirement does not apply to FIRS, it applies only to its Executive Chairman, a member of the Board, or other officers or employees.
Furthermore, the court held that the Taxes and Levies Act Is Unconstitutional.
Read and Download Judgment below:
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