Nigeria Tax Highlights – June 2019

Welcome to BRC’s monthly series on Tax Highlights in Nigeria.  The month of June 2019 was filled with tax cases. Here are four (4) major events that shaped the Nigeria tax space in June 2019.

1. Tax Appeal Tribunal affirms exemption of voluntary pension contribution. More details here.
2. Tax Appeal Tribunal rules that gratuities are tax exempt. More details here.
3. Court of Appeal judgment on unregistered agreement with National Office  for Technology Acquisition and Promotion (NOTAP). More details here.
4. Court of Appeal ruling on Value Added Tax (VAT) on foreign services.  More details here.