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;
Source Orbitax
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