Tax Appeal Tribunal rules that rent is not subject to VAT
The Tax Appeal Tribunal, in the case between Ess-Ay Holdings Limited (Ess-Ay) and the Federal Inland Revenue Service (FIRS), ruled that rent is not subject to Value Added Tax (VAT).
Tax Appeal Tribunal’s judgement on the taxability of gratuity payments
The Tax Appeal Tribunal sitting in Enugu State on 20 June 2019 delivered a judgment in favour of Nigerian Breweries Plc in a case with Abia State Board of Internal Revenue Service.
Federal High Court (FHC) confirms applicability of VAT on services rendered by a foreign entity to a Nigerian entity
Federal High Court (FHC), on 19 June 2018, issued a ruling overturning the decision of Tax Appeal Tribunal (TAT) in the case between Gazprom Oil & Gas Limited (Gazprom or the Company) and Federal Inland Revenue Service (FIRS), on the applicability of value added tax (VAT) on imported services.