Requirement for importers, who purchase taxable goods on an online electronic or digital platform operated by a non-resident supplier (NRS) appointed by the Federal Inland Revenue Service to charge and collect VAT, to provide proof of the NRS’ registration or appointment as well as evidence that VAT was charged. on the sales invoice of the goods, as a condition for clearing the goods without paying VAT at the port of entry into Nigeria The amendment of the definition of “building” to mean structures permanently affixed to land for all or most of the useful life of the structure but excluding fixtures or structures that can easily be removed such as radio or television masts, transmission lines, cell towers, vehicles, mobile ‘homes, caravans and trailers Revision of the due date of filing in respect of VAT withheld at source by appointed VAT collection agents to the 14th day of the month following the month of transaction
Source: assets.kpmg.com
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