close
Share with your friends

Nigeria: Lagos State’s hotel and restaurant consumption tax, authority is upheld

Nigeria: Lagos State’s hotel and restaurant consumption

The Federal High Court on 3 October 2019 issued a judgement holding that Lagos State has statutory authority to impose a consumption tax on hotels and restaurants.

1000

Related content

The Federal High Court, thus, upheld the hotel occupancy and restaurant consumption (HORC) rules of Lagos State as being valid.

The parties in the case included the Registered Trustees of Hotel Owners and Managers Association of Lagos and the Attorney-General of Lagos State and Federal Inland Revenue Service.

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal