The Oyo Sate government has filed an application before the Court of Appeal in Abuja to join in the suit between the Federal Inland Revenue Service (FIRS) and the Rivers state government over who has the constitutional power to collect Value Added Tax (VAT) 

A federal high court in Port Harcourt had issued an order restraining the FIRS from collecting VAT and personal income tax (PIT) in Rivers state.

Consequently, FIRS went to the court of appeal.

Rivers is challenging the directive of the appeal court at the supreme court. The state asked the apex court to order that the substantive appeal by the FIRS, marked CA/PH/282/2021, and all other processes therein, be heard and determined by a new panel of the court of appeal.

In a fresh application filed on September 27, Oyo state government is also seeking "an order of the honourable court joining the attorney-general of Oyo state as a respondent on the appeal with suit number FHC/PH/CS/149/2020 and appeal number CA/PH/282/2021, and any other order the court may deem fit."