by Wole Obayomi
KPMG Nigeria
The Federal Government of Nigeria (FGN) has published the Value Added Tax (Modification) Order, 2021 (“the 2021 Order”) in its Official Gazette No. 167, Vol.108 of 21 September 2021. The 2021 Order, which has a commencement date of 30 July 2021, was issued by the Honourable Minister of Finance, Budget and National Planning (HMoFBNP), Mrs. Zainab Shamsuna Ahmed, pursuant to her powers under Section 38 of the Value Added Tax (VAT) Act, Cap. V1, Laws of the Federation of Nigeria, 2004 (as amended).
Source: Mondaq
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