garfield1:



Sorry sir,that the constitution did not specify what items are residual does not mean we should speculate and assume.it is one of the loopholes of the 1999 constitution...fortunately,previous constitutions like the 1999 constitution specified clearly what residual items are..elementary government and civic education mentioned examples of items in the residual list like chieftaincy,motor parks,marriage,birth and death reg etc.again,the constitution clearly spelt out the functions of the local government.a community reading of this with items in the exclusive and concurrent lists will show that a serious matter or item like vat cannot be under the residual list...moreover,vat is something that is mostly collected or generated from imports and we know who has powers over such items.

Again,a simple dictionary definition will suffice and the supreme always consults the dictionary....

JSC eko statement does not specifies what residual items are,he is simply setting the records straight as to the powers of the nass..any judgment of the appeal or fhc is just temporary until the apex court rules...

Your statement on alcohol is petty and in bad fate.alcohol and cigar constitute a tiny percentage of vat,such views arw left for ethnic jingoists to advance.you are bigger than that.
Finally,if you take a good look at several supreme court judgments,they always refer or cite laws beyond 1999 including edicts and decrees and even foreign laws that are relevant to those cases.the fhc and appeal court were misguided.the vat and TLA are clearly in my own view not against the constitution

See how you managed to conflate the residual list. The residual list means matters that are not captured in the exclusive and concurrent list. If VAT is not in both, then it automatically moves to residual list. It's commonsense and your claim is an attempt to construe the residual list to mean matters that are not of grave importance is a fallacy and rubbish to be candid. What parameters exactly do you use to determine matters that are not of grave importance for example? And how do you know the VAT on alcohol is a tiny percentage? I'm sure you do not have that fact!!
Again, stop being a house niggar!

Terrence99:


PAYE is not a serious matter but VAT is a serious matter. Foolish VAT beggar.
What makes VAT a serious matter? Simply because you Northern parasites won't be eating it again.

This thing is saying VAT is majorly collected from imports. Kano generates a few billions of VAT. How much of import goes there?

People who are afflicted with Idiotic reasoning like yours are in charge of affairs in the North, that is why the North remains a barren wasteland.

Don't mind the house niggar. Where is it written in the constitution that the residual list is for matters that are not serious. Who is to determine matters that are serious and the ones that are not? At what point does a particular matter become serious from being not serious
Dude is just an aboki in the realest sense

I am loving this Wike guy’s personality more daily. Although I don’t like him, I appreciate his guts. This is what a REAL MAN looks like!

ourema:
UPDATED Rivers govt drags FG to Supreme Court over VAT

…seeks disbandment of A’Court panel that ordered maintenance of status quo



https://www.vanguardngr.com/2021/09/breaking-rivers-govt-drags-fg-to-supreme-court-over-vat-revenue/

Agboriotejoye:


It is a north vs south thing. Stop being a house niggar. The northern states have been crying foul ever since the matter came up while the southern states have been rejoicing. Besides, fergie gave you a good analogy of alcohol consumption. Even Wike has made same allusion. We all know who destroys alcohol. Your CRS stands to benefit if states are allowed to collect VAT because oil companies working in its domain will be forced to remit the vat from the contract and other activities that are so taxable directly to it instead of FG. Or do you not realize that CRS may have a substantial amount out of the 55% Lagos claims?

There is no oil company in crs currently and there are very few companies in crs which are already suffering from multiple taxation.nothing much will change,ebonyi state governor also cried.it is not just the northerners that are crying.wike's allusion is one sided,he failed to show the part of the data that shows that fct and kaduna like rivers get less than what they generate...

Vat is imposed on several goods not just on alcohol.the fixation on alcohol is uncalled for.statistics shows that over 40% of the vat are collected at the ports.nothing much will change,it will lead to chaos and multiple taxation.firs is best equipped to collect VAT. Crs has not recovered from the loss of her oil wells to akwa ibom and state collecting VAT will further impoverish her.

Agboriotejoye:


Don't mind the house niggar. Where is it written in the constitution that the residual list is for matters that are not serious. Who is to determine matters that are serious and the ones that are not? At what point does a particular matter become serious from being not serious
Dude is just an aboki in the realest sense

My boy,what items are I'm the residual list?

garfield1:
Sorry sir,that the constitution did not specify what items are residual does not mean we should speculate and assume.it is one of the loopholes of the 1999 constitution...fortunately,previous constitutions like the 1999 constitution specified clearly what residual items are..elementary government and civic education mentioned examples of items in the residual list like chieftaincy,motor parks,marriage,birth and death reg etc.again,the constitution clearly spelt out the functions of the local government.a community reading of this with items in the exclusive and concurrent lists will show that a serious matter or item like vat cannot be under the residual list...moreover,vat is something that is mostly collected or generated from imports and we know who has powers over such items.

So, if you believe that the previous Constitutions spelt out residual matters to be so similar to functions of the Local Government.

Tell me the section and community reading of the Concurrent List that places functions of the Local Government on the laps of the State Governments better than Part II of the Second schedule reproduced below:-

9. A House of Assembly may, subject to such conditions as it may prescribe, make provisions for the collection of any tax, fee or rate or for the administration of the Law providing for such collection by a local government council.

10. Where a Law of a House of Assembly provides for the collection of tax, fee or rate or for the administration of such Law by a local government council in accordance with the provisions hereof it shall regulate the liability of persons to the tax, fee or rate in such manner as to ensure that such tax, fee or rate is not levied on the same person in respect of the same liability by more than one local government council.

Nonetheless, I will not be tempted to debate on a Constitution that is non-existent;

Anyone who is not satisfied with the 2016 judgement of the Supreme Court can ask for a review. The 'meat' is that the VAT Act does not exist for now, hence the National Assembly cannot claim superintendence of what it has no authority over.

JSC eko statement does not specifies what residual items are,he is simply setting the records straight as to the powers of the nass..any judgment of the appeal or fhc is just temporary until the apex court rules...

Temporarily, We agree on three things;
1. The TLA is illegal FOR NOW.

2. The VAT Act is illegal FOR NOW.

3. The VAT is neither in the Concurrent nor Exclusive lists.

Your statement on alcohol is petty and in bad fate.alcohol and cigar constitute a tiny percentage of vat,such views arw left for ethnic jingoists to advance.you are bigger than that.

What is ethnic about specifying that you don't want something yet benefit from same.

Ethnic? I remember many years ago....after tobacco adverts..
NTA will attach "The Federal Ministry of Health warns that smokers are liable to die young." They get money from advertising yet teach about the health implications. That is double hypocrisy. There was public backlash over the years.

Today, Tobacco advertising is banned from Nigeria domestic TV stations.

I did not reference ethnicity in my assertion or is Adamawa State who have supported this VAT law located in the South East?

Benue has backed same law, is it also located in the SS? I will take that as a Freudian slip from you.

Finally,if you take a good look at several supreme court judgments,they always refer or cite laws beyond 1999 including edicts and decrees and even foreign laws that are relevant to those cases. The FHC and Appeal Court were misguided. The VAT and TLA are clearly in my own view not against the constitution

The FHC in Lagos had nullified certain sections of the TLA..

The Judge who ruled on the Appeal is at the Supreme Court today.

The TLA will not stand. I am doubly sure of that.

fergie001:

So, if you believe that the previous Constitutions spelt out residual matters to be so similar to functions of the Local Government.

Tell me the section and community reading of the Concurrent List that places functions of the Local Government on the laps of the State Governments better than Part II of the Second schedule reproduced below:-

9. A House of Assembly may, subject to such conditions as it may prescribe, make provisions for the collection of any tax, fee or rate or for the administration of the Law providing for such collection by a local government council.

10. Where a Law of a House of Assembly provides for the collection of tax, fee or rate or for the administration of such Law by a local government council in accordance with the provisions hereof it shall regulate the liability of persons to the tax, fee or rate in such manner as to ensure that such tax, fee or rate is not levied on the same person in respect of the same liability by more than one local government council.

Nonetheless, I will not be tempted to debate on a Constitution that is non-existent;

Anyone who is not satisfied with the 2016 judgement of the Supreme Court can ask for a review. The 'meat' is that the VAT Act does not exist for now, hence the National Assembly cannot claim superintendence of what it has no authority over.


Temporarily, We agree on three things;
1. The TLA is illegal FOR NOW.

2. The VAT Act is illegal FOR NOW.

3. The VAT is neither in the Concurrent nor Exclusive lists.


What is ethnic about specifying that you don't want something yet benefit from same.

Ethnic? I remember many years ago....after tobacco adverts..
NTA will attach "The Federal Ministry of Health warns that smokers are liable to die young." They get money from advertising yet teach about the health implications. That is double hypocrisy. There was public backlash over the years.

Today, Tobacco advertising is banned from Nigeria domestic TV stations.

I did not reference ethnicity in my assertion or is Adamawa State who have supported this VAT law located in the South East?

Benue has backed same law, is it also located in the SS? I will take that as a Freudian slip from you.


The FHC in Lagos had nullified certain sections of the TLA..

The Judge who ruled on the Appeal is at the Supreme Court today.

The TLA will not stand. I am doubly sure of that.

A history of the vat formerly called sales tax will show its non residuality.let us wait for the appellate courts.I will be here to gloat as usual.no need over flogging the obvious

garfield1:


My boy,what items are I'm the residual list?

Simple answer boy. Items that are not covered by the exclusive or concurrent. Do you get?

garfield1:



There is no oil company in crs currently and there are very few companies in crs which are already suffering from multiple taxation.nothing much will change,ebonyi state governor also cried.it is not just the northerners that are crying.wike's allusion is one sided,he failed to show the part of the data that shows that fct and kaduna like rivers get less than what they generate...

Vat is imposed on several goods not just on alcohol.the fixation on alcohol is uncalled for.statistics shows that over 40% of the vat are collected at the ports.nothing much will change,it will lead to chaos and multiple taxation.firs is best equipped to collect VAT. Crs has not recovered from the loss of her oil wells to akwa ibom and state collecting VAT will further impoverish her.

Ebonyi state gov is a house niggar. Just like you and the supreme governor of Imo. House niggars everywhere. VAT is a consumption tax. Whatever is consumed in CRS should have the VAT paid to CRS. It's commonsense. CRS has Calabar port. This VAT matter will spur the state to get the FG to make it functional. Even the wharf and landing fees should go to CRS as the host state and not one useless FIRS. The oil wells in dispute can fall back to CRS anytime and then the VAT will be theirs to enjoy. Alchohol consumption is high in CRS. So the VAT therein should be enjoyed by the state don't you think.
VAT can't lead to chaos. There;s a very simple way of calculating it and the states will sit up with it to strengthen our federation.
Quit being a house niggar

Agboriotejoye:


Ebonyi state gov is a house niggar. Just like you and the supreme governor of Imo. House niggars everywhere. VAT is a consumption tax. Whatever is consumed in CRS should have the VAT paid to CRS. It's commonsense. CRS has Calabar port. This VAT matter will spur the state to get the FG to make it functional. Even the wharf and landing fees should go to CRS as the host state and not one useless FIRS. The oil wells in dispute can fall back to CRS anytime and then the VAT will be theirs to enjoy. Alchohol consumption is high in CRS. So the VAT therein should be enjoyed by the state don't you think.
VAT can't lead to chaos. There;s a very simple way of calculating it and the states will sit up with it to strengthen our federation.
Quit being a house niggar

Your utopian ideals are not practicable...the data of vat generated in crs is public knowledge, it is nothing to write home about.since crs generate less than what they get,if they start collection,they will earn less so no need.states that lose a particular source of revenue hardly recover from it so bury that thought of states increasing their revenue sources except imposition of strangulating taxes....

The calabar port as you know is under fg jurisdiction so the state cant get much from there except you want to argue that ports are not under the exclusive list...
It took the firs Years to come up with a system of calculating vat so it is not simple as you erroneously think.

Agboriotejoye:


Simple answer boy. Items that are not covered by the exclusive or concurrent. Do you get?

My son,which law states so? Yabaleft law ?

IzRayl:
You're a liar my mother is a civil worker and she is always paid on the 28th of the month.... Stop lying

Ask your mother when she last had her promotion, is she being paid according to her level.

If you don't have anything to say about the Civil Service because you are not one, please hurry up to the kitchen there are lots of dirty plates and dishes to wash

garfield1:


A history of the vat formerly called sales tax will show its non residuality.let us wait for the appellate courts. i will be here to gloat as usual. No need over flogging the obvious

Supreme Court please.....We already know what the Appeal Court has said on the TLA.

fergie001:

Taxes are specifically mentioned under items 58 and 59 of the exclusive legislative lists. This implies that the none mention of VAT in the exclusive or concurrent list, amounts to total exclusion from the powers of the Federal Government.

As a result, it ASSUMABLY becomes a residual matter that only the states can legislate upon.

There is a principle in law that where the Sections of a Constitution are unambiguous, they should be given their ordinary meaning, without additions or inferences.

There was no mention of VAT in the lists.


7(a) and (b) is an addendum to Items 58 & 59 of the Exclusive List. 58 & 59 says collect stamp duties, capital gains etc....so 7(a) & (b) is simply saying you can delegate to States. VAT wasn't mentioned in either.


The Supreme Court will help settle it.

However, this isn't the first time the VAT Act has been termed unconstitutional. The FHC in Port Harcourt invalidated the VAT Act in 2020, In Emmanuel Chukwuka Ukala v FIRS.

Again in 2019, the FHC Lagos in Hotel Owners & Managers Association of Lagos v. FIRS, also did same.


The people who don't want the best for Nigeria are those who are robbing Peter to pay Paul. It is better so that we will know whether some States (like mine) might join Rivers since they are lazy.

My advice: Let the FG settle out-of-court. Design a suitable platform that should settle States to enable them at least be their brothers keepers and not the FIRS trying to bully everyone.

How can you be a keeper of your brother who destroy alcoholic beverages in the name of sharia yet want 87% of VAT proceeds of same alcoholic beverages generated from other brothers?!

Bastard APC sympathisers. Keep on crying! Choose btw handkerchief and sniper

ourema:
Apart from this current case the Rivers State governor performance is below that of his predecessor Amaechi.

Employment his rating is below the previous government,
Workers promotion and Pensioner gratuity is very poor



If you are not from Rivers State and a Civil Servant don't mention me. I am from Rivers State and a civil servant and above all non partisan

garfield1:


My son,which law states so? Yabaleft law ?

No house niggar law

Sunnyja:
How can you be a keeper of your brother who destroy alcoholic beverages in the name of sharia yet want 87% of VAT proceeds of same alcoholic beverages generated from other brothers?!

My bro....I am trying to be nice....wallahi

garfield1:


Your utopian ideals are not practicable...the data of vat generated in crs is public knowledge, it is nothing to write home about.since crs generate less than what they get,if they start collection,they will earn less so no need.states that lose a particular source of revenue hardly recover from it so bury that thought of states increasing their revenue sources except imposition of strangulating taxes....

The calabar port as you know is under fg jurisdiction so the state cant get much from there except you want to argue that ports are not under the exclusive list...
It took the firs Years to come up with a system of calculating vat so it is not simple as you erroneously think.

The vat generated in CRS can be improved upon if the ports start working. Lagos state collects revenue from the ports as well which is dependent on the volume of goods.
Secondly, a lot of goods consumed in CRS have their vat paid in Lagos so such will be retained in CRS if states are to collect by themselves.
The system of vat collection might have taken years to evolve but with the experience gleaned from those years, the states can replicate easily. It took Lagos state to start LAWMA and LASTMA. Today almost all states have similar agencies with same functionality.
Don't be a house niggar.

fergie001:

Supreme Court please.....We already know what the Appeal Court has said on the TLA.

This is beyond law.it will boil down to malami vs wike,a chance for wike to be put down once and for all before 2023

Agboriotejoye:

No house niggar law

Childishness.when will you outgrew pettiness?

Agboriotejoye:


The vat generated in CRS can be improved upon if the ports start working. Lagos state collects revenue from the ports as well which is dependent on the volume of goods.
Secondly, a lot of goods consumed in CRS have their vat paid in Lagos so such will be retained in CRS if states are to collect by themselves.
The system of vat collection might have taken years to evolve but with the experience gleaned from those years, the states can replicate easily. It took Lagos state to start LAWMA and LASTMA. Today almost all states have similar agencies with same functionality.
Don't be a house niggar.

It won't work.the funny thing is that the supreme court will vindicate me in the end like in ondo and instead of you to humble yourself and learn in order to fasttrack your discharge from yabaleft,you will resort to amateurish invectives and abuses loudly although your brain cannot do otherwise.sorry.

Buckeyemedia1:
In talking, Basketmouth.

Lol... Just don't know why u put that up firstly, it'll baffle me if u stay in Portharcourt... Peace!

garfield1:



It won't work.the funny thing is that the supreme court will vindicate me in the end like in ondo and instead of you to humble yourself and learn in order to fasttrack your discharge from yabaleft,you will resort to amateurish invectives and abuses loudly although your brain cannot do otherwise.sorry.

You seem to be struggling with mouth odour

garfield1:


Childishness.when will you outgrew pettiness?

When you grow a bit of sense

Agboriotejoye:


You seem to be struggling with mouth odour

You are so loud,even when whispering....take a chill pill since you have ran out of reasonabke words.it will help clear some stench emitting frommm ? Are you even ok up dir?

garfield1:


You are so loud,even when whispering....take a chill pill since you have ran out of reasonabke words.it will help clear some stench emitting frommm ? Are you even ok up dir?

Go and look for your brain where you dropped it probably in an Aboki's ass you were licking

Agboriotejoye:


When you grow a bit of sense

Sorry boy,I can feel your pain.stay pained sha... lad

my mum got promoted last two years and scheduled for another at 2024.... Sycophant telling lies to discredit our able Governor... Go to your state

ourema:

Ask your mother when she last had her promotion, is she being paid according to her level.

If you don't have anything to say about the Civil Service because you are not one, please hurry up to the kitchen there are lots of dirty plates and dishes to wash

Agboriotejoye:


Go and look for your brain where you dropped it probably in an Aboki's ass you were licking

Aboki tight pass you up there child

garfield1:


Aboki tight pass you up there child

Why am I surprised you know how tight Aboki's ass is when you practically live there

House niggar