Former Senator Dino Melaye, who represented Kogi West Senatorial District in the 8th Senate, has petitioned the Clerk to the National Assembly, Kamoru Ogunlana, informing him of moves to sue the National Assembly over the enactment of the Nigeria Tax Act and the Nigeria Tax Administration Act, 2025, which contain provisions relating to the imposition, administration, collection, and distribution of Value Added Tax (VAT).
Consequently, Senator Melaye is calling for the immediate suspension and repeal of the VAT provisions contained in the Nigeria Tax Reform Act, 2025.
He explained that he was approaching the court because the said VAT provisions purport to vest legislative and administrative authority over VAT in the Federal Government and its agencies.
Melaye said that VAT is not provided for under the Exclusive Legislative List or the Concurrent Legislative List in the Second Schedule to the Constitution of the Federal Republic of Nigeria, 1999 (as amended).
According to him, writing through his company, Senator Dino Melaye Law Firm, he vowed that upon the expiration of three months from the date of service of the notice, he would commence an action before a court of competent jurisdiction against the National Assembly.
The petition, signed by Ighodalo Aigbobo, Senior Associate, and Dino Melaye, reads: “We are legal practitioners to our client, Dino Melaye, a taxpayer, and we hereby issue this statutory Pre-Action Notice in compliance with Section 21 of the Legislative Houses (Powers and Privileges) Act, 2018.
“Take notice that our client shall, upon the expiration of three months from the date of service of this notice, commence an action against the National Assembly before a court of competent jurisdiction.”
On the reason for the intended action, the statement read: “The National Assembly enacted the Nigeria Tax Act and the Nigeria Tax Administration Act, both of 2025, which contain provisions relating to the imposition, administration, collection, and distribution of VAT.
“The said VAT provisions purport to vest legislative and administrative authority over VAT in the Federal Government and its agencies.
“By virtue of Section 4(7) of the Constitution, matters not included in the Exclusive or Concurrent Legislative Lists fall within the residual legislative competence of the states.
“By Section 1(3) of the Constitution, any law inconsistent with the provisions of the Constitution is void to the extent of its inconsistency.
“The VAT provisions of the Nigeria Tax Act and the Nigeria Tax Administration Act, 2025, are therefore unconstitutional, ultra vires, null and void.”
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