The Federal High Court siting in Warri coram Emeka Nwite J. delivered a groundbreaking Judgment on Monday, the 30th day of September, 2019 in suit No. FHC/WR/CS/27/2019: Ama Etuwewe Esq vs. Federal Inland Revenue Service &Anor.

The court held that law firms not being companies are not within the contemplation of the Companies Income Tax Act, to pay companies income tax. Regarding the payment of VAT by law firms, the Court held that evidence abound that the client of Ama Etuwewe, in this case, Chevron Nigeria Ltd, paid VAT in respect of the professional fees paid to the Plaintiff, and therefore, the Plaintiff is not required to make VAT remittance and withholding tax to the FIRS.

Fuller copy of the Judgment would be published upon receipt.

Ama Etuwewe,SAN was amongst the distinguished legal practitioners elevated to silkhood in September, 2019.

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