The Federal Inland Revenue Service (FIRS) has issued Information Circular No.: 2021/03 (“the Circular”) on the application of Value Added Tax (VAT) on road tolls, paid parking, access pass, recreational or entertainment parks, admission to events and other related services based on Section 2 (1) of VAT Act, Cap. V1, LFN, 2004 (as amended) (VATA or “the Act”).
Source: proshareng.com
