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Article
VAT And WHT Compliance: Preparation Towards The FIRS' Nationwide Compliance Monitoring Exercise
Recently, the Federal Inland Revenue Service (FIRS or the Service) released a Public Notice announcing the commencement of a nationwide Value Added Tax.
NigeriaTax
Andersen in Nigeria
Article
Withholding Tax Ambiguity Of Sale In The Ordinary Course Of Business
The introduction of withholding tax (WHT) provisions in the Nigerian tax laws in 1977, imposed on taxpayers the obligation to deduct tax at source on payments for qualifying transactions.
NigeriaTax
Andersen in Nigeria

Article

Withholding Tax; What Constitutes A Sale In The Ordinary Course Of Business?

In this article, we have discussed what constitutes a sale in the ordinary course of business, the impact of deducting WHT from such transactions and the recent Tax Appeal Tribunal judgement on sale in the ordinary course of business.

NigeriaTax

Forvis Mazars

Article