The document, signed by RMAFC chairman Mohammed Bello Shehu, emphasised that Section 162(2) of the 1999 Constitution (as amended) grants the Commission the sole authority to determine the formula for equitable revenue sharing among the three tiers of government.
The mandate also includes ensuring that the formula reflects principles of fairness and justice.
“The Constitution designates RMAFC as the final authority on matters of revenue allocation,” the memorandum stated.
“As such, no Act of Parliament, including the VAT Act, can infringe upon this constitutional responsibility. Any such attempt would constitute a violation of the Constitution.”
RMAFC maintained that its role as the exclusive arbiter in developing fair revenue allocation formulas must be respected.
Any deviation from its constitutional duties, it argued, could undermine the integrity of the Commission and compromise the principles of justice in revenue sharing.
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