During the African Tax Administration Forum Technical Workshop held 26 August 2019, Executive Chairman of Nigeria's Federal Inland Revenue Service (FIRS), Tunde Fowler, announced that FIRS will begin imposing VAT at the rate of 5% on online transactions from 2020. Subject to government approval, VAT on both domestic and international online transactions is intended to take effect from 1 January 2020, with banks made responsible for withholding the VAT due and remitting to FIRS.