Former Senator representing Kogi West, Dino Melaye, has written to the Clerk to the National Assembly, Kamoru Ogunlana, notifying the parliament of his intention to drag it to court over the recently enacted Nigeria Tax Act and Nigeria Tax Administration Act 2025.
Melaye, in the petition, faulted sections of the new tax laws dealing with the imposition, administration, collection and sharing of Value Added Tax, insisting that the National Assembly lacked the constitutional powers to legislate on VAT.
He consequently demanded the immediate suspension and repeal of the VAT-related provisions contained in the tax reform laws.
The former lawmaker argued that the provisions sought to concentrate both legislative and administrative control of VAT in the hands of the Federal Government and its agencies, contrary to the 1999 Constitution (as amended).
According to him, VAT is not listed under either the Exclusive Legislative List or the Concurrent Legislative List contained in the Second Schedule to the Constitution, and therefore falls within the residual powers of states.
Melaye, who is acting through his law firm, Senator Dino Melaye Law Firm, warned that he would approach the court after the expiration of three months from the date the notice was served on the National Assembly.
The petition, signed by Ighodalo Aigbobo, a Senior Associate at the firm, stated that the notice was issued 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,” the petition read.
Explaining the grounds for the proposed suit, Melaye maintained that by virtue of Section 4(7) of the Constitution, matters not captured under the Exclusive or Concurrent Legislative Lists are reserved for state legislatures.
He further cited Section 1(3) of the Constitution, which provides that any law inconsistent with the Constitution is null and void to the extent of its inconsistency.
On this basis, the former senator concluded that the VAT provisions in both the Nigeria Tax Act and the Nigeria Tax Administration Act 2025 were unconstitutional, ultra vires and therefore invalid.
