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an analysis of the federal high court decision in registered trustees of hotel owners and managers association of Lagos

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G.O. SODIPO AND CO.

NEWSLETTER

June, 2020 Edition

A Federal High Court sitting in Lagos did in May 2020 give Judgment in the suit, holding that the Ministerial Order 2015 is unconstitutional null and void.

On the 26th day of May, 2015, the Coordinating Minister for the Economy and Minister of Finance (Dr. Okonjo Iweala) made an Executive Order to amend the Schedule to the TAXES AND LEVIES (APPROVED LIST FOR COLLECTION) Act Cap T2 Laws of the Federation.2004.

This amendment to the Schedule by the Minister expanded the tax base by which the Federal Government may impose more areas of Tax liability on citizens and was the subject of the above captioned suit which for all intents and purposes was deemed by the Federal High Court sitting in Lagos to be unconstitutional, null and void.

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