Tax Appeal Tribunal Case: Bolt Operations OU vs. Federal Inland Revenue Service, Lagos Zone

• The case involves Bolt Operations OU as the appellant and the Federal Inland Revenue Service as the respondent.
• The respondent mandated Bolt to charge and collect VAT on all invoices processed through its platform.
• Bolt is a mobility service company facilitating ride-hailing and food delivery in various countries, including Nigeria.
• Bolt claims it is a non-resident supplier for VAT purposes and operates under a marketplace model.
• Bolt earns commission from independent businesses for connecting them with consumers.
• Drivers using Bolt’s platform are independent and not employees of Bolt.
• Drivers earn transport fees directly from passengers, while Bolt earns commission from drivers.
• Restaurants pay Bolt a commission based on food sales.
• Bolt claims compliance with the Act, particularly Section 10, regarding VAT for non-resident suppliers.
• Bolt objects to the obligation of charging VAT, arguing it is not aligned with the Act for non-resident suppliers.
• The respondent insists on the VAT obligation as per its letters.

Source: tat.gov.ng

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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