The Federal High Court in Registered Trustees of Hotel Owners and Managers Association of Nigeria v. Attorney General of Lagos State and Federal Inland Revenue Service, on Monday, 7 May 2018...

In a bid to increase internally generated revenue, many State Governments have introduced taxes on persons and transactions within their jurisdiction.

The Honourable Minister of Finance, Budget and National Planning ("the Minister") recently issued the Value Added Tax ("VAT") Act (Modification Order), 2020 ("the Order"), which is effective from 3rd February, 2020.

The Lagos State Internal Revenue Service (LIRS or "the Service") has released a notice regarding the deployment of an upgraded Consumption Tax Collection Process for the Hospitality sector in Lagos State.

A recent decision by the Federal High Court in favour of a popular Lagos hotel underscores the importance of adopting a strategic approach to music and content broadcasting within the premises of Nigerian...

The LIRS has issued the Hotel Occupancy and Restaurant Consumption Regulations 2017 pursuant to section 9 of the Hotel Occupancy and Restaurant Consumption Law empowering LIRS, to issue Regulations...

A hotel, restaurant, or nightclub just doesn't feel right without some sort of music playing. Music is very integral to set the mood and tone.

The Court of Appeal (COA or "the Court") sitting in Lagos recently decided in Federal Inland Revenue Service (FIRS or "the Appellant") and Attorney General of Lagos State...

The hotel business in Nigeria is very profitable. However, to provide these services, these potential investors have to comply with the laws and regulations applicable in the sector.

The Federal High Court, Lagos Division, recently decided in The Registered Trustees of Hotel Owners and Managers Association of Lagos (suing for itself and on behalf of all its members) v Attorney-General of Lagos State ...

The Hospitality and Tourism Industry (HTI) has the potential to bolster Nigeria's investment landscape and achieve increased contribution to our Gross Domestic Product (GDP).

The hospitality industry in Nigeria is a dynamic and essential sector of the economy, contributing significantly to employment, tourism, and economic development.

Having a thorough understanding of the regulatory landscape in Nigeria is crucial for business success, yet it's often one of the most challenging parts of setting up a business.

The word restaurant is derived from the French verb "restaurer", which means to restore or refresh, and thus by usage means an establishment that offers food and drink for sale.

This write-up is premised on the demand made for payment of VAT by the Federal Government which is currently charged on goods and services (except those exempted) purchased...

Value Added tax (VAT), sales tax, and hotel occupancy and restaurant consumption tax are forms of consumption taxes whose economic burden rests on the final consumer.

It is no news that Nigeria practices a three-tiered federal system of government: power is shared amongst the Federal, State and Local Governments. Nigeria's grundnorm...