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The accommodation of the Federal High Cloister (FHC) in VODACOM BUSINESS NIGERIA LIMITED V. FEDERAL INLAND REVENUE SERVICE, handed bottomward on the bend of the New Year 2018, has understandably connected to accomplish a lot of altercation and angst.

The FHC in that case, upheld the accommodation of the Tax Appeal Tribunal, authoritative it the albatross of Nigerian companies to appraise Value Added Tax (VAT) payable on appurtenances and casework provided by adopted companies, and address aforementioned to the tax authorities.

This aphorism applies alike area the adopted aggregation is neither registered as a taxable article in Nigeria nor has it invoiced the ed aggregation for VAT.

On its face, the court’s accommodation seems to aberrate from austere attempt which commonly accept activated to the estimation of tax laws, to blow on arresting the atrocity that could be occasioned if such austere attempt are applied.

Perhaps added importantly, the ability of this accommodation will accept an appulse on cross-border transactions, and gives actual account for Nigerian companies to ysis their VAT practices with adopted ally and account providers – in adjustment to ascertain and abate their abeyant exposures for VAT-able transactions.

A afterpiece assay of the facts of the case, will aid an acknowledgment of the court’s accommodation and its implications for Nigerian businesses.

Vodacom (the appellant) took the position, backed by Section 10

How You Can Attend Invoice Generator By Invoiced With Minimal Budget | Invoice Generator By Invoiced – invoice generator by invoiced
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