Subject to the exemptions in Part IV of Chapter Eight of this Act, VAT shall be paid on all taxable supplies in Nigeria.
Nigeria Tax Act 2025 · Chapter 6 · Part I
Section 144 Charge of VAT
Cite as: Nigeria Tax Act 2025, section 144
Read the whole subject
Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.