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Lawbreed Blog » Ukala v. FIRS: Judgment of FHC, PortHarcourt Judicial Division on VAT collection [Download]
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Ukala v. FIRS: Judgment of FHC, PortHarcourt Judicial Division on VAT collection [Download]

Lawbreed LimitedBy Lawbreed LimitedAugust 11, 2021No Comments
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FEDERAL HIGH COURT (FHC) - HEADQUARTERS
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In a judgment delivered on 11 December 2020, the Federal High Court (FHC) in Emmanuel Chukwuka Ukala v. FIRS held that the powers of the National Assembly to make laws imposing taxes is limited to the profits/income of persons/companies, capital gains and stamp duties on instruments but does not extend to VAT.

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