Value Added Tax (VAT) is imposed in accordance with the provisions of chapter six of this Act.
Nigeria Tax Act 2025 · Chapter 6 · Part I
Section 143Imposition of value added tax
Cite as: Nigeria Tax Act 2025, section 143
Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.