--- title: "Attorney General of Rivers State vs. Federal Inland Revenue Service: A Review of the Pros and Cons of this Landmark VAT Decision" description: The recent decision in the case between Attorney General of Rivers State vs Federal Inland Revenue Service & Attorney General of the Federation by the Federal High Court. Read more! image: https://insights.afriwise.com/hubfs/Nigeria2.jpg --- [![Afriwise](https://insights.afriwise.com/hubfs/Logos/Afriwise/Afriwise%20logo.svg)](https://afriwise.com/) - [Products](https://afriwise.com/law-products-africa/) - [Countries](https://afriwise.com/countries-covered/) - [About Afriwise](https://afriwise.com/about-afriwise/) - [Contact](https://afriwise.com/contact/) - [News](https://news.afriwise.com/) - [Insights](https://insights.afriwise.com/blog) [Schedule a demo](https://afriwise.com/contact/) [Log in](https://afriwise.com/login/) - [Products](https://afriwise.com/law-products-africa/) - [Countries](https://afriwise.com/countries-covered/) - [Solutions](https://afriwise.com/solutions/) - [About Afriwise](https://afriwise.com/about-afriwise/) - Insights - [Contact](https://afriwise.com/contact/) - [News](https://news.afriwise.com/) [Schedule a demo](https://afriwise.com/contact/) [Log in](https://afriwise.com/login/) # Attorney General of Rivers State vs. Federal Inland Revenue Service: A Review of the Pros and Cons of this Landmark VAT Decision [Nigeria](https://insights.afriwise.com/blog/tag/nigeria) [Tax](https://insights.afriwise.com/blog/tag/tax) [Value Added Tax (VAT)](https://insights.afriwise.com/blog/tag/value-added-tax-vat) 13/10/2021 [Templars](https://insights.afriwise.com/blog/author/templars) The recent decision in the case between Attorney General of Rivers State vs Federal Inland Revenue Service & Attorney General of the Federation by the Federal High Court sitting in Port Harcourt rendered a groundbreaking decision on the implementation and collection of Value Added Tax.   The article by our Dr Jude Odinkonigbo examines the loopholes in the decision of the current position(s) of the law.   It equally offers a brief recommendation of what the government should do to resolve the current legal impasse and retain fiscal federalism within Nigeria’s federal structure.   [Click here to read the publication](https://www.templars-law.com/wp-content/uploads/2021/10/Attorney-General-of-Rivers-State-vs.-Federal-Inland-Revenue-Service-A-Review-of-the-Pros-and-Cons-of-this-Landmark-VAT-Decision-005.pdf)   --- Read the original publication at [Templars](https://www.templars-law.com/attorney-general-of-rivers-state-vs-federal-inland-revenue-service-a-review-of-the-pros-and-cons-of-this-landmark-vat-decision/) ## Related posts [Kenya](https://insights.afriwise.com/blog/tag/kenya) [Tax](https://insights.afriwise.com/blog/tag/tax) [Legislation](https://insights.afriwise.com/blog/tag/legislation) ## [Same Script, Different Cast: An Analysis of the Proposed Tax Laws (Amendment) Bill, 2024 and Tax Procedures (Amendment) (no.2) Bill, 2024 in Kenya](https://insights.afriwise.com/blog/same-script-different-cast-an-analysis-of-the-proposed-tax-laws-amendment-bill-2024-and-tax-procedures-amendment-no2-bill-2024-in-kenya) In response to the current economic landscape and the need for sustainable public finance, National Treasury has proposed significant amendments aimed at enhancing tax compliance, broadening the tax base, and improving the overall fiscal framework in Kenya. An important q.. [Read More](https://insights.afriwise.com/blog/attorney-general-of-rivers-state-vs.-federal-inland-revenue-service-a-review-of-the-pros-and-cons-of-this-landmark-vat-decision) [Kenya](https://insights.afriwise.com/blog/tag/kenya) [Tax](https://insights.afriwise.com/blog/tag/tax) [Legislation](https://insights.afriwise.com/blog/tag/legislation) ## [Kenya: The Government Proposes the Enactment of the Tax Laws (Amendment) Bill, 2024 and the Business Laws (Amendment) Bill, 2024](https://insights.afriwise.com/blog/kenya-the-government-proposes-the-enactment-of-the-tax-laws-amendment-bill-2024-and-the-business-laws-amendment-bill-2024) On 31 October 2024, the Cabinet Secretary, National Treasury and Economic Planning published an explanatory note on changes proposed to be introduced by the Tax Laws (Amendment) Bill 2024 and the Business Laws (Amendment) Bill 2024. [Read More](https://insights.afriwise.com/blog/attorney-general-of-rivers-state-vs.-federal-inland-revenue-service-a-review-of-the-pros-and-cons-of-this-landmark-vat-decision) [Mauritius](https://insights.afriwise.com/blog/tag/mauritius) [Tax](https://insights.afriwise.com/blog/tag/tax) [Legislation](https://insights.afriwise.com/blog/tag/legislation) ## [Key Updates: Finance (Miscellaneous Provisions) Act 2024-2025](https://insights.afriwise.com/blog/key-updates-finance-miscellaneous-provisions-act-2024-2025) On 27 July 2024, the Mauritian Parliament enacted the Finance (Miscellaneous) Provisions Act 2024, which gives legal effect to the measures outlined by the Minister of Finance in the 2024-2025 Budget Speech. The Act reflects the government’s focus on fostering sustainable.. 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