Court of Appeal confirms VAT as the principal tax on goods and services in hotels, restaurants and event centres

The Lagos Court of Appeal recently decided in Federal Inland Revenue Service (“FIRS”) and Attorney General of Lagos State & The Registered Trustees of Hotel Owners and Managers Association of Lagos (“RTHMAL”) that VAT is the principal tax on consumption of goods and services in Nigeria and that the VAT Act supersedes any similar state law, including the Lagos State Hotel Occupancy and Restaurant Consumption Law.

Source ensafrica.com

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