Synopsis of Amendments to the VAT Act

This article focuses on the amendments to the VAT Act and provides a summary of the changes introduced by the amendments.

• Addition to the List of Exempt Goods and Services
• Time of supply of goods and services
• VAT Registration by Non-Resident Person
• New definitions and interpretations
• Conditions for Enactment of the Effective Date for VAT Rate Increase

Source: mazars.com.ng

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