Posted By: | April 26, 2021 |

Impacts: Issues Arising from Invalidation of the Taxes and Levies (Approved List for Collection) Act in Uyo Local Government Council v. Akwa Ibom State Government & Anor (2020) LPELR-49691 (CA)

The Taxes and Levies (Approved List of Collection) Act (TAL Act or the Act) is probably one of the most controversial and criticised law in Nigeria's history.  A hybrid legislation originally promulgated by the military in 1998 to quench rampaging internally generated revenue thirst by the two subnational tiers of government in Nigeria, it delineated the taxes and levies collectible by the respective tiers

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