Former Kogi West lawmaker, Senator Dino Melaye, has threatened to take legal action against the National Assembly over the recently enacted Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025.
The legislation, Melaye argued, contains provisions relating to the imposition, administration, collection, and distribution of Value Added Tax (VAT), which he described as unconstitutional.
In a letter addressed to the Clerk of the National Assembly, Kamoru Ogunlana, Melaye called for the immediate suspension and repeal of the VAT provisions.
He explained that his decision to approach the courts followed concerns that the Acts seek to vest legislative and administrative authority over VAT solely in the Federal Government and its agencies, a power not granted under the Nigerian Constitution.
Through his law firm, the former senator served a statutory Pre-Action Notice, signed by Ighodolo Aigbobo, Senior Associate.
The notice stated that upon the expiration of three months from the date of service, Melaye would commence legal proceedings before a court of competent jurisdiction.
Melaye argued that VAT is not listed under either the Exclusive Legislative List or the Concurrent Legislative List in the Second Schedule of the Constitution of the Federal Republic of Nigeria, 1999 (as amended).
He cited Section 4(7) of the Constitution, which provides that matters not included in these lists fall under the residual legislative competence of the states.
“The VAT provisions of the Nigeria Tax Act and the Nigeria Tax Administration Act 2025 are therefore unconstitutional, ultra vires, null and void,” the petition read.
It further emphasized that any law inconsistent with the Constitution is void to the extent of its inconsistency, citing Section 1(3) of the Constitution.
