Finance Act 2021: Sugar Tax + VAT obligations of digital non-resident companies

VAT obligations of digital non-resident companies:

restrict VAT obligations mainly to digital non-resident companies that supply individuals who cannot self-account for VAT;
reduce compliance burden on other non-resident taxpayers that are not required to register for VAT in Nigeria;
clarify that FIRS may appoint persons (including non-residents) for the purpose of tax collection; and
clarify that such appointed persons may collect and remit taxes to FIRS / relevant tax authorities;