Court of Appeal rules that imported services are subject to VAT in Nigeria

On 24 June 2019, the Court of Appeal held that Nigerian recipients of imported services such as supply of bandwidth capacities (which are not expressly exempt under the VAT Act) are required to self-assess and remit VAT on such transactions. This decision was reached in the case between Vodacom Business Nigeria Limited (Vodacom) v Federal Inland Revenue Service (FIRS).

Source: andersentax.ng

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