NigerianLaw

 VAT on Leased Properties In Ess-ay Holdings Limited v. FIRS (Federal Inland Revenue Services), the Tax Appeal Tribunal “TAT”  ruled  that under the VAT Act, VAT is paid on the supply of goods and services and a lease is neither  a good or service and therefore not subject to VAT.  In reaching its decision, the

Regulatory Compliance For Nigerian Private& Public Companies, Business Enterprises And Incorporation Trustees