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Nigerian Tax Tribunal Confirms VAT Obligations of Non-resident Suppliers and Nigerian Recipients

|Approved Changes|Nigeria
Nigeria

The Lagos Tax Appeal Tribunal recently issued its decision concerning the value added tax (VAT) obligations for services supplied by a non-resident supplier to a Nigerian recipient. The case involved a Dutch supplier providing satellite-network bandwidth capacities from outside Nigeria to a Nigerian resident taxpayer. In the invoice for the service, the Dutch supplier did not include VAT and no VAT was withheld by the Nigerian taxpayer. As a result, the Nigerian Federal Inland Revenue Service…

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