Current Law and Practice of Value Added Tax in Nigeria
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British Journal Publishing, Inc. 2012
The Value Added Tax (VAT) was introduced in Nigeria in 1993 by the Federal Military Government. Since then, the Value Added Tax Decree, had been amended more than half a dozen times the latest being the Value Added Tax (Amendment) Act of 2007. Some of the amendments have introduced significant changes which are yet to be reflected in the body of existing literature. This article discusses the thrust and evolutionary path of the changes to the legal and administrative framework of VAT and assesses the direction of development. The aim is to succinctly discuss the current position of the VAT law and administration in Nigeria in a coherent form for the proper guidance of taxpayers, researchers and foreign investors.
The current law and practice of value added tax in nigeria , current law and practice of value added tax in nigeria
Sanni, A.O (2012) "Current law and practice of value added taxation in Nigeria. 5(2) British Journal of Arts and Social Sciences