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.

TAT’s judgement on employer’s obligation to remit tax on voluntary pension contribution withdrawals

The key issue for determination, amongst others, was whether the Appellant is obliged to deduct and remit pay-as-you-earn (PAYE) taxes on the voluntary pension contribution (VPC) withdrawals made by its employees before the timeline stipulated in the Pension Reform Act, 2014 (PRA).

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.