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Federal Inland Revenue Service empowered to appoint non-resident suppliers as agents of VAT collection

The Tax Appeal Tribunal Lagos Zone held that the Federal Inland Revenue Service (FIRS) validly exercised its powers under the value added tax (VAT) law to appoint a non-resident supplier as an agent of collection of VAT from both the activities of the food vendors and drivers that use the company’s platform to provide services to customers.

Source: kpmg.com

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