LAGOS STATE SALES TAX: MATTERS ARISING
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Justice Chambers, Faculty of Law, Obafemi Awolowo University, Nigeria.
The focus of this chapter is to analyse the legal implications of the reintroduction of Sales Tax in Lagos State. Central to this task is the determination of the appropriate level of government to impose Sales Tax or VAT under the Constitution of the Federal Republic of Nigeria, 1999. A brief historical background of Sales Tax in Nigeria is provided while attempt will be made to hazard reasons why Lagos State has pressed ahead to reintroduce its own Sales Tax in spite of the recent concession by the Federal Government to review the formula for distributing the VAT proceed. The chapter is broadly divided into two parts. Part one traces the historical background of Sales Tax in Nigeria up to the introduction of VAT and also examines the possible reasons for the reintroduction of Sales Tax in Lagos State. Part two which is the heart of the chapter is devoted to the consideration of some of the legal implications this development.
LAGOS STATE SALES TAX
Sanni, A.O (2002) "LAGOS STATE SALES TAX: MATTERS ARISING" 188-214. Justice Chambers, Faculty of Law, Obafemi Awolowo University, Nigeria.