Scribd Logo
Carica

Benvenuto in Scribd!

  • Nigerian Maritime and Aviation Law

    Caricato da

    Blackfriars LLP
    92 visualizzazioni1 pagina
    The Lagos State Wharf Landing Fees Bill: Is it Constitutional? Nigeria’s biggest and busiest ports are located in Lagos. Recently, a bill was introduced in the House of Assembly of Lagos proposing the imposition of levies on trucks loading out of any of the ports in Lagos including Apapa and Tin Can Island ports. Trucks loading out of any of the ports in Lagos will be compelled to pay a certain percentage of the value of the goods being conveyed as tax to the local government in which the port is situated. The bill for the introduction of the wharf landing fee has gone through reading stages on the floor of the state House of Assembly and has been forwarded to the appropriate committee for further deliberations. Passage of the bill is expected in the first quarter of 2009. The wharf landing bill has been roundly criticized by the Manufacturers Association of Nigeria (MAN) (an umbrella organization of manufacturers and local industrialists). MAN has argued that the implementation of the bill would add to the rising cost of doing business in Nigeria, and also directly work against the much desired foreign investment inflow into the country. The wharf landing fee is tantamount to double taxation. On its part, the Lagos State Government argues that the bill is necessary to shore up the revenue profile of the host local governments to the ports. The Lagos State government further argues that the revenue is needed to ameliorate the harmful consequences of trucking activities in the port areas. From the legal standpoint, it is doubtful whether the bill would pass constitutional muster. The Nigerian constitution does not permit the imposition of taxes by states or local government areas on matters in the excusive legislative list. Ports and wharves fall under the exclusive jurisdiction of the federal tier of government. It is probable that the bill if passed into law will be challenged in court.

    Copyright

    © Attribution Non-Commercial (BY-NC)

    Formati disponibili

    PDF, TXT o leggi online da Scribd

    Hai trovato utile questo documento?

    Questo contenuto è inappropriato?

    Segnala questo documento
    The Lagos State Wharf Landing Fees Bill: Is it Constitutional? Nigeria’s biggest and busiest ports are located in Lagos. Recently, a bill was introduced in the House of Assembly of Lagos proposing the imposition of levies on trucks loading out of any of the ports in Lagos including Apapa and Tin Can Island ports. Trucks loading out of any of the ports in Lagos will be compelled to pay a certain percentage of the value of the goods being conveyed as tax to the local government in which the port is situated. The bill for the introduction of the wharf landing fee has gone through reading stages on the floor of the state House of Assembly and has been forwarded to the appropriate committee for further deliberations. Passage of the bill is expected in the first quarter of 2009. The wharf landing bill has been roundly criticized by the Manufacturers Association of Nigeria (MAN) (an umbrella organization of manufacturers and local industrialists). MAN has argued that the implementation of the bill would add to the rising cost of doing business in Nigeria, and also directly work against the much desired foreign investment inflow into the country. The wharf landing fee is tantamount to double taxation. On its part, the Lagos State Government argues that the bill is necessary to shore up the revenue profile of the host local governments to the ports. The Lagos State government further argues that the revenue is needed to ameliorate the harmful consequences of trucking activities in the port areas. From the legal standpoint, it is doubtful whether the bill would pass constitutional muster. The Nigerian constitution does not permit the imposition of taxes by states or local government areas on matters in the excusive legislative list. Ports and wharves fall under the exclusive jurisdiction of the federal tier of government. It is probable that the bill if passed into law will be challenged in court.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Scarica in formato PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    92 visualizzazioni1 pagina

    Nigerian Maritime and Aviation Law

    Caricato da

    Blackfriars LLP
    The Lagos State Wharf Landing Fees Bill: Is it Constitutional? Nigeria’s biggest and busiest ports are located in Lagos. Recently, a bill was introduced in the House of Assembly of Lagos proposing the imposition of levies on trucks loading out of any of the ports in Lagos including Apapa and Tin Can Island ports. Trucks loading out of any of the ports in Lagos will be compelled to pay a certain percentage of the value of the goods being conveyed as tax to the local government in which the port is situated. The bill for the introduction of the wharf landing fee has gone through reading stages on the floor of the state House of Assembly and has been forwarded to the appropriate committee for further deliberations. Passage of the bill is expected in the first quarter of 2009. The wharf landing bill has been roundly criticized by the Manufacturers Association of Nigeria (MAN) (an umbrella organization of manufacturers and local industrialists). MAN has argued that the implementation of the bill would add to the rising cost of doing business in Nigeria, and also directly work against the much desired foreign investment inflow into the country. The wharf landing fee is tantamount to double taxation. On its part, the Lagos State Government argues that the bill is necessary to shore up the revenue profile of the host local governments to the ports. The Lagos State government further argues that the revenue is needed to ameliorate the harmful consequences of trucking activities in the port areas. From the legal standpoint, it is doubtful whether the bill would pass constitutional muster. The Nigerian constitution does not permit the imposition of taxes by states or local government areas on matters in the excusive legislative list. Ports and wharves fall under the exclusive jurisdiction of the federal tier of government. It is probable that the bill if passed into law will be challenged in court.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Scarica in formato PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    di 1

    WWW.BLACKFRIARS-LAW.

    COM
    government further argues that the revenue
    The Lagos State Wharf Landing Fees is needed to ameliorate the harmful
    Bill: Is it Constitutional? consequences of trucking activities in the
    port areas.
    January 2009 Vol.22 Issue # 1
    From the legal standpoint, it is doubtful
    whether the bill would pass constitutional
    Nigeria’s biggest and busiest ports are
    muster. The Nigerian constitution does not
    located in Lagos. Recently, a bill was
    permit the imposition of taxes by states or
    introduced in the House of Assembly of
    local government areas on matters in the
    Lagos proposing the imposition of levies on
    excusive legislative list. Ports and wharves
    trucks loading out of any of the ports in
    fall under the exclusive jurisdiction of the
    Lagos including Apapa and Tin Can Island
    federal tier of government. It is probable
    ports. Trucks loading out of any of the ports
    that the bill if passed into law will be
    in Lagos will be compelled to pay a certain
    challenged in court.
    percentage of the value of the goods being
    conveyed as tax to the local government in
    For further inquiries, please contact:
    which the port is situated.
    Ms. Nkeiru Onyeaso
    The bill for the introduction of the wharf
    Tel: +234 808 718 0833
    landing fee has gone through reading stages
    on the floor of the state House of Assembly Email: Nkay@blackfriars-law.com
    and has been forwarded to the appropriate Fax: +234 1 2694781
    committee for further deliberations. Passage
    of the bill is expected in the first quarter of
    2009. Dr. Virtus Igbokwe
    Tel: +234 802 220 4755
    The wharf landing bill has been roundly Email: Virtus@blackfriars-law.com
    criticized by the Manufacturers Association Fax: +234 1 2694781
    of Nigeria (MAN) (an umbrella
    organization of manufacturers and local
    industrialists). MAN has argued that the
    implementation of the bill would add to the
    rising cost of doing business in Nigeria, and
    This newsletter has been sent to you by
    also directly work against the much desired
    BLACKFRIARS LLP, a full-service law firm, in
    foreign investment inflow into the country. the genuine belief that its contents would be of
    The wharf landing fee is tantamount to interest to you. If you have received this
    double taxation. newsletter incorrectly, or if you do not want to
    receive further information about legal
    On its part, the Lagos State Government developments in Nigeria and West Africa,
    argues that the bill is necessary to shore up please accept our apologies. To unsubscribe
    the revenue profile of the host local from future newsletters from BLACKFRIARS
    governments to the ports. The Lagos State LLP please send an email to info@blackfriars-
    law.com with "unsubscribe" in the subject line.

    ©Blackfriars LLP 2008. All rights reserved. This document is for general guidance only. Definitive advice
    should be sought from counsel if required. Blackfriars LLP is a Nigerian law firm with a representative
    office in Toronto, Canada.

    Potrebbero piacerti anche