Before this, the state established a law to impose and charge VAT as the court of appeal directed states to maintain statuo quo pending the determination of an appeal filed by FIRS.
If the legal case is eventually settled on the side of state governments, VAT will be added to the 25 taxes being charged by the state government — asides from local government councils.
This is the list in full:
1. Personal income tax (PIT) in respect of individuals resident in the state:
(a) Pay-As-You-Earn (PAYE)
(b) Direct taxation(self-assessment);
2. Withholding tax (individuals only);
3. Capital gains tax (individuals only);
4. Stamp duties on instrument executed by individuals;
4. Betting, lotteries gaming and casino taxes;
6. Road taxes;
7. Business premises registration fee in respect of urban and rural areas which includes registration fees and per annum for the renewals as fixed by each state;
8. Development levy (individuals only) not more than 100 per annum on all taxable individuals;
9. Naming of street registration fees in the state capital;
10. Right of Occupancy fees on lands owned by the state government in urban areas of the state;
11. Market taxes and levies where state finance is involved;
12. Land use charge, where applicable;
13. Entertainment tax, where applicable;
14. Environmental (ecological) fee or levy;
15. Mining, milling and quarrying fee, where applicable;
16. Hotel, restaurant or event centre consumption tax, where applicable;
17. Animal trade tax, where applicable;
18. Produce sales tax, where applicable;
19. Slaughter or abattoir fees, where applicable;
20. Infrastructure maintenance charge or levy, where applicable;
21. Fire service charge;
22. Property tax, where applicable;
23. Economic development levy, where applicable;
24. Social services contribution levy, where applicable; and
25. Signage and mobile advertisement, jointly collected by the state and local government.
