08 April 2016 Nigeria's Lagos division of Tax Appeal Tribunal rules that bandwidth services provided by nonresident companies are subject to VAT The Lagos division of the Tax Appeal Tribunal (Lagos TAT) delivered a judgment on February 12, in favor of the Federal Inland Revenue Service (FIRS), in a tax dispute case on the imposition of a value added tax (VAT) charge on services rendered by a nonresident company, New Skies Satellites to a Nigerian entity, Vodacom Business Nigeria Limited. The Lagos TAT stated that in determining what transactions should be subject to VAT, recourse should be had to the provisions of Section 2 of the VAT Act, which states that the supply of goods and services, other than those expressly exempt by the VAT Act, should be subject to VAT. Document ID: 2016-0647 |
