Recently, the Federal High Court in Port Harcourt in a verdict held that it was unconstitutional for the FIRS to collect VAT and personal income tax in Rivers State. The Court of Appeal in Abuja, however ordered the Rivers and Lagos state governments to stay action on their bids to collect Value Added Tax (VAT) pending the resolution of the legal dispute on the matter. Nigerian lawyers; Ebun Adegboruwa (SAN) and Barrister Liborous Oshoma weigh in on the VAT Collection Tussle between the federal government and the Rivers and Lagos State governments.