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

FEDERAL HIGH COURT (FHC) - HEADQUARTERS

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.

READ AND DOWNLOAD THE JUDGMENT BELOW:

CLICK HERE TO DOWNLOAD JUDGMENT

READ ALSO  Appeal court joins Lagos in FIRS appeal over VAT collection

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Publishers of Judgments of The Supreme Court of Nigeria (S.C Report) - on the Authority of the Supreme Court of Nigeria

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