The Revenue Mobilisation, Allocation and Fiscal Commission (RMAFC) has strongly opposed President Bola Tinubu’s contentious tax reform bills, which are currently before the National Assembly for consideration, citing alleged constitutional breaches.
In a comprehensive nine-page memorandum obtained by Economic Confidential, RMAFC outlined a range of legal, constitutional, and technical objections to the proposed legislations.
The document, signed by RMAFC chairman Mohammed Bello Shehu, emphasised that Section 162(2) of the 1999 Constitution (as amended) grants the Commission the sole authority to determine the formula for equitable revenue sharing among the three tiers of government. The mandate also includes ensuring that the formula reflects principles of fairness and justice.
“The Constitution designates RMAFC as the final authority on matters of revenue allocation,” the memorandum stated. “As such, no Act of Parliament, including the VAT Act, can infringe upon this constitutional responsibility. Any such attempt would constitute a violation of the Constitution.”
