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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.

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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.

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