The Federal High Court Port Harcourt Division recently held that the Rivers State Government and not the Federal Government is empowered to collect Value Added Tax (“VAT”) among other taxes in the State. This decision was delivered in the case of AG Rivers State v FIRS and AG Federation1. Another notable recent decision on VAT from the Port Harcourt Division of the Federal High Court was in the matter between Emmanuel C. Ukala v FIRS and AG Federation2. In the latter case, the court held that there was no constitutional basis for the imposition and collection of VAT by Defendant on and from Plaintiff.