NO TAXATION WITHOUT LEGISLATIVE CONSENT: A REVIEW OF THE LEGALITY OF THE EXPATRIATE EMPLOYMENT LEVY (EEL) IN NIGERIA
- Introduction
It is commonplace in the jurisprudence of taxation in Nigeria that there is no taxation without legislative consent. This implies that the imposition of any levy or tax in Nigeria must be authorized by the National Assembly. Surprisingly, the President and Commander-in-Chief of the Armed Forces of the Federal Republic of Nigeria, through a handbook, singlehandedly “launched,” the Expatriate Employment Levy (the “EEL”) in Nigeria on the 27th day of February, 2024 and this imposition received widespread criticisms from major stakeholders in the labour and employment sector in Nigeria. Ten (10) days after its unfortunate introduction, the Federal Ministry of Interior (the “FMI”) issued a Press Release suspending the operation of the EEL.
However, since a “suspension” is only a temporary stoppage of an act, this Article queries the legality of the EEL and provides answers to the following questions: Can the Federal Government of Nigeria (the “FGN”), the FMI and/or the Minister of Interior (the “Minister”) introduce and impose the EEL without the consent of the National Assembly? Does the EEL Handbook qualify as a subsidiary legislation of the Immigration Act 2015?
For the full article, please click the link.
