Senior Advocate of Nigeria, Femi Falana has described the recently proposed Value Added Tax (VAT) increment by the federal government as illegal and unconstitutional without a law from the National Assembly.
The human right activist stated this in an interview with NAN, adding that the National Assembly were wrong to have invited the Minister of Finance, Zainab Ahmed and the Federal Inland Revenue Services (FIRS) Babatunde Fowler to come clarify reasons for the increase.
He urged the National Assembly to insist on passing a law to increase VAT or any tax, stating that there can be no taxation without legislation.
He said “It’s illegal, under a democratic dispensation you cannot impose a tax or increase tax without a law made by the National Assembly or the State Assembly as the case may be.
“In this case, it has to be realised that we are not under a military dictatorship.
“By virtue of section 59 of the Nigerian Constitution, any increase, levy or tax will have to be presented to the National Assembly by way of money Bill by the President, it has to be passed into law.
“The Senate erred in law by inviting them to come and clarify, the National Assembly has invited the Minister of Finance and the Federal Inland Revenue Services to come and clarify,” he said.
“No, the National Assembly must insist on its powers under Section 59 to pass a law to increase VAT or any tax, there can be no taxation without legislation.
“The Federal Executive Council has no power under the Constitution to increase VAT or any tax in the country.”