- Section 2 of the Act was amended to include an incorporeal right as a taxable supply of service.
- Further amendments were made to section 2 of the Act, by providing a definition of time of supply.
- Section 10 is amended to include a tax registration obligation for NRCs that supply taxable goods and services to Nigeria.
- Section 46 of the Act was amended to include immovable properties in the definition of goods and expressly exclude buildings.
- Amendment of the first schedule to the VAT Act to expand the list of VAT-exempt goods and services
Source: EY
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