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11 October 2021 saw the Federal Inland Revenue Service (FIRS) issue guidelines for VAT compliance for non-resident suppliers who render digital services taxable in Nigeria.
Awareness and compliance with Nigeria’s Income Tax (Transfer Pricing) Regulations 2018 has gained increased momentum and attention among associated taxable persons and tax professionals.
Nigeria raises VAT at a federal level – the first time in decades - however the Federal High Court just recently denied the legal basis for the VAT Act.
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