Court stops Kano state government from collecting consumption tax

Delivering judgment in the suit filed by the Nigeria Employers Consultative Association, NECA and Retail Supermarkets Nigeria Limited, operators of Shoprite , against the Attorney-General of the Federation, Kano State Attorney-General and Kano State Inland Revenue Service, the trial judge, Justice John Tsoho also set aside Section 7 (b) Item 13 of the Schedule to the Taxes and Levies (Approved List for Collection) Act (Amendment) Order No. 77, 2015

He declared that the imposition of consumption tax vide Sections 96 and 97 of the state law over the same goods and services which are already subject to Value Added Tax amounted to double taxation.

By Order No. 77, 2015, Dr. Ngozi Okonjo-Iweala in her capacity as the Minister of Finance, added item 13 to the Schedule of the Taxes and Levies (Approved List for Collection) Act (Amendment). Consequent pon this, the Kano State Government enacted the Revenue Administration (Amendment) Law, No. 3 of 2017.

Sensing that it was unfair, unjust and prejudicial to their businesses and fortunes of the plaintiffs and it members NECA and Retail Supermarkets Nigeria Limited, through their lawyers, Joseph Nwobike & Co, commenced an action against defendants.

They asked the court to determine whether having regard to the provisions of the Value Added Tax (VAT) Act, Cap VI, Laws of the Federation of Nigeria, 2004, which are already being implemented by the federal government as a consumption tax for the benefit of both the federal and states governments, the provisions of Sections 96 and 97 of the Kano State Revenue Administration (Amendment) Law, No. 3 of 2017, did not amount to double and multiple taxation.

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