Value Added Tax: FHC revokes TAT’s decision on imported services

The Federal High Court, Lagos (“FHC”) has revoked the decision of the Tax Appeal Tribunal (“TAT”) in Gazprom Oil and Gas Nigeria Limited (Gazprom) v. Federal Inland Revenue Service (FIRS) relating to services which Gazprom received from a non-resident company.

Initially, the TAT held that a non-resident company that is not carrying on business in Nigeria is not obliged to register, charge or add Value Added Tax (VAT) on its invoices.  However, the FHC ruled that Gazprom should self-charge and remit the VAT on imported services. As the interpretation of destination and source principles of international taxation in Nigeria keeps tilting, will there be an end?

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