The FHC held that the supply of satellite network bandwidth capacities (which was the service rendered) was made through the appellant’s transponder in Nigeria and, therefore, held that the services (regardless of their intangible nature) cannot be considered to be supplied outside Nigeria. Given this, the FHC decided that the service was rendered in Nigeria and, thus, subject to VAT.
Source: mondaq.com
Latest Posts in "Nigeria"
- Nigeria’s 2025 VAT Reforms: Impact on Foreign Tech Firms and Local Tech Ecosystems
- Nigeria Extends E-Invoicing Compliance Deadline for Large Taxpayers to November 1, 2025
- Nigeria Extends E-Invoicing Compliance Deadline for Large Taxpayers to November 2025
- Nigeria Abolishes 5% Telecom Excise Duty to Boost Affordability and Service Standards
- Nigeria Abolishes 5% Excise Tax on Telecommunication Services
