Why is this an issue?

Prefer the use of Try ... Catch blocks instead of On Error statements.

Visual Basic .NET and Visual Basic 2005 offer structured exception handling that provides a powerful, more readable alternative to the On Error Goto error handling from previous versions of Microsoft Visual Basic. Structured exception handling is more powerful because it allows you to nest error handlers inside other error handlers within the same procedure. Furthermore, structured exception handling uses a block syntax similar to the If...Else...End If statement. This makes Visual Basic .NET and Visual Basic 2005 code more readable and easier to maintain.

Noncompliant code example

Sub DivideByZero()
  On Error GoTo nextstep
  Dim result As Integer
  Dim num As Integer
  num = 100
  result = num / 0
nextstep:
  System.Console.WriteLine("Error")
End Sub

Compliant solution

Sub DivideByZero()
  Try
    Dim result As Integer
    Dim num As Integer
    num = 100
    result = num / 0
  Catch
    System.Console.WriteLine("Error")
  End Try
End Sub