Former senator and outspoken political figure, Dino Melaye, has issued a formal pre-action notice to the National Assembly, indicating his intention to challenge newly enacted federal tax laws over the control and administration of Value Added Tax (VAT).
In a legal notice dated 15 December 2025 and officially received by the Office of the Clerk of the National Assembly on 16 December 2025, Melaye, through his law firm, notified the legislature of his plan to institute legal action if the disputed provisions are not addressed within three months.
According to documents obtained by Njenje Media, the former lawmaker is contesting provisions contained in the Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025. He argues that the laws unlawfully confer legislative and administrative powers over VAT on the Federal Government and its agencies.
The notice asserts that VAT is not listed under either the Exclusive or Concurrent Legislative Lists in the Second Schedule of the 1999 Constitution (as amended). Based on this, Melaye maintains that VAT falls under the residual legislative powers of state governments, as provided by Section 4(7) of the Constitution. He further argues that any law inconsistent with the Constitution is void to the extent of that inconsistency.
Melaye warned that failure by the National Assembly to respond or take corrective action within the stipulated three-month period will result in a lawsuit before a court of competent jurisdiction.
Legal analysts tell Njenje Media that the move could reopen the long-standing constitutional debate over VAT control in Nigeria, a matter that has previously pitched the Federal Government against several state governments.
This latest development is already generating strong reactions within political and legal circles, with many viewing it as a potential landmark constitutional battle. Njenje Media will continue to monitor and report updates as the situation unfolds.
