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FIRS Has Burden Of Refund Of VAT To Rivers, Court Affirms

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A Federal High Court sitting in Port Harcourt, has stated that since the Federal Inland Revenue Service (FIRS) was ab-initio acting in error by collecting Value Added Tax (VAT) in Rivers State, and has huge burden of refund of those monies, there was need not to allow it incur further liability.
The court has also dismissed an application by FIRS, seeking to stop the Rivers State Government from collecting VAT in the state.
The FIRS, in suit no FHC/PH/CS/149/2020, had through a motion on notice, applied for a stay of execution on the earlier judgement of the court presided over by Justice Stephen Dalyop Pam, which declared that it was the constitutional role of state governments to collect VAT, and not FIRS.
Justice Pam, in his ruling on FIRS application for a stay of execution, last Monday, said the granting the application would negate the principle of equity.
He noted that the Rivers State Government, through the state House of Assembly, has duly enacted Rivers State Value Added Tax No. 4, 2021, which makes it legitimate right of the state to collect VAT.
According to the judge, every court in the country was constitutionally mandated to obey every legislation enacted by both the National and State Assemblies, respectively.
He explained that the Rivers State Government law on VAT remains valid until it has been set aside by a court of competent jurisdiction.
The judge declared that the FIRS application was refused and dismissed in the light of the fact that all subsisting laws concerning the collection of VAT stand in favour of the Rivers State Government.
Earlier, Justice Pam, who presided over the court, read a letter that FIRS lawyers had served the court seeking for stay of any ruling on their application.
But, in the absence of any requisite document that ought to have been attached to the letter, the judge dismissed the letter.
Speaking on the implication of the ruling, the counsel for Rivers State Government, Mark Agwu, said the Rivers State Government was still entitled to collect VAT within the state.
He said, “Today, the court has delivered its ruling dismissing the said application for stay of execution, though without cost. In fact, the court’s reason is that if it should grant stay, it is more or less like over- ruling itself.
“And then, since the court is empowered to recognize all laws enacted by the National Assembly or the state Houses of Assembly, therefore, that law (Rivers) stands, it is a substantive law.
“Therefore, the issue of collection of VAT as it stands today, Rivers State Government is still entitled to so collect. That is where we are today”, he argued.
In his reaction, Rivers State Commissioner for Finance, Budget and Economic Planning, Hon Isaac Kamalu said the decision by the Lordship has confirmed the position, both constitutionally and legally, that Rivers State Government has the authority to collect VAT.
“Well, first, we need to thank God. Second, we need to thank the judge for the courage. If you recall, the court had already declared that it is the Rivers State Government that has the constitutional responsibility for the collection of VAT.
“Following that decision of the High Court, which is binding on all parties and institutions, the Rivers State Government and the state Legislature has the Value Added Tax Law of Rivers State No. 4 of 2021 in force too.”
“I think the decision by the Lordship this morning is to confirm the position, both constitutionally and legally that the state has the authority to collect VAT.”
In his reaction, lead counsel to the Federal Inland Revenue Services (FIRS), Reuben Wanogho, said the court has delivered its ruling on the basis of how it saw the facts of the case before it.
According to him, they do not agree with the ruling, and already resolved to take all necessary steps to challenge it.

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PDP Kicks As APC Wins FCT Council Polls

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The Peoples Democratic Party (PDP) has inaugurated a special legal team to handle election petitions arising from last Saturday’s Area Council elections in the Federal Capital Territory.

This comes as the All Progressives Congress (APC) won in Abaji, Kwali, AMAC, and Bwari Area Councils, while the PDP secured victory only in Gwagwalada.

The Tide reports that the council elections were held on Saturday, February 21, 2026, across all six FCT area councils, including Abaji, AMAC, Bwari, Gwagwalada, Kuje, and Kwali.

Results announced so far by the Independent National Electoral Commission (INEC) show that the All Progressives Congress (APC) won in Abaji, Kwali, AMAC, and Bwari Area Councils, while the PDP secured victory only in Gwagwalada.

In a statement issued yesterday by PDP’s National Publicity Secretary, Ini Ememobong, the party congratulated its candidates, who emerged winners in the chairmanship and councilor elections.

The opposition party acknowledged the victories, noting that the number of wins was lower than expected but significant given the alleged irregularities during the polls.

“We specifically congratulate the Chairman-elect of Gwagwalada Area Council, Mohammed Kasim, and the councillors who have been declared successful by the Independent National Electoral Commission (INEC).

“This victory, though less in number than we anticipated, is particularly gladdening because it is against the background of unprecedented intimidation, high-powered money politics, and brazen executive brigandage,” the statement read.

Ememobong claimed that there are reports and video evidence indicating voter intimidation and unlawful conduct that influenced the outcome of the elections.

“Reports and video evidence abound where armed security personnel were used to cart away result sheets in polling units, intimidate voters, and unduly influence the outcome of the elections.”

To address complaints and litigations arising from the polls, he said the party has set up a legal team headed by its National Legal Adviser, Shafi Bara’u, Esq.

The statement urged candidates with legitimate grievances to contact the Legal Adviser promptly, as delays could jeopardise their chances in election petition cases.

“The incredible voter apathy in these polls is a direct response to the anti-people Electoral Act 2026, where the people have completely lost faith in the electoral outcomes from elections conducted under this Act.

“These Local Council polls may just be a foreshadowing of the forthcoming general elections in 2027 if changes are not urgently made,” the statement added.

The PDP called on the National Assembly and the President to take corrective action to safeguard the integrity of Nigeria’s democracy.

 

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S’Court Gets New Justice As CJN Swears In Oyewole, Wednesday

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The Chief Justice of Nigeria, Kudirat Kekere-Ekun, will on Wednesday swear in Justice Joseph Oyewole as a Justice of the Supreme Court of Nigeria.

The ceremony is scheduled to be held at 2pm at Courtroom Two of the Supreme Court complex in Abuja.

The court urged guests to adhere strictly to the court’s protocols and security measures.

This was contained in a statement issued yesterday by the Supreme Court’s Director of Information and Public Relations, Dr Festus Akande.

The court described Oyewole’s appointment as a step towards reinforcing the capacity of the apex court to deliver fair and timely judgments.

Recall that Oyewole was, until his elevation, a Justice of the Court of Appeal and Presiding Justice of the Enugu Division, and joins the apex court bench as part of ongoing efforts to strengthen the judiciary.

The National Judicial Council recommended Oyewole for the position alongside 35 others for various judicial offices, following its 110th meeting held on January 13, 2026, and presided over by Justice Kekere-Ekun.

The statement partly read, “The Chief Justice of Nigeria, Hon. Justice Kudirat Kekere-Ekun, GCON, will on Wednesday, 25th February, 2026, preside over the swearing-in ceremony of the newly appointed Justice of the Supreme Court, Hon. Justice Joseph Olubunmi Kayode Oyewole, JCA.”

According to the statement, Oyewole served with distinction at the Court of Appeal and as Presiding Justice of the Enugu Division prior to his elevation.

“His appointment underscores the commitment of the Nigerian judiciary to upholding the rule of law, ensuring justice, and strengthening the bench with experienced and dedicated jurists. He brings a wealth of legal expertise and integrity to the apex court to further enhance its capacity to deliver fair and timely judgments,” the statement added.

The apex court further described the swearing-in as “another significant step in rejuvenating the judiciary and ensuring the continued delivery of justice in line with the highest standards of integrity, competence, and impartiality.”

The Supreme Court reiterated its commitment to justice, fairness and judicial independence for the benefit of Nigerians.

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Fubara Mourns Senator Mpigi

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Rivers State Governor, Sir Siminalayi Fubara, has expressed deep shock and sadness over the sudden passage of  Senator Barinada Mpigi, the Senator representing  South East Senatorial District of Rivers State.

In a tribute to mourn the deceased, Governor Fubara described Mpigi as a brother, a consummate politician and one of the leading lights in Rivers State.

He said that Mpigi died at a critical time when his services were still needed by the people of Rivers  State and prayed God Almighty to grant him eternal rest.

The governor  commiserated with his immediate family,  the Rivers South East Senatorial District and the Senate at large, asking them to take solace in the fact that the deceased lived a good life and impacted positively on the people.

Senator Mpigi died  at the age of 64. Until his death, he was the Chairman of the Senate Committee on Works.

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