Nigeria: VAT payable by telecommunications operators

Nigeria: VAT payable by telecommunications operators

The Federal Inland Revenue Service and the Nigerian Communication Commission recently signed a “memorandum of understanding” (MOU) concerning value added tax (VAT) and other tax liabilities of telecommunications operators.


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The MOU is part of inter-agency collaboration aimed at improving transparency of business operations in Nigeria. Under the MOU, the tax authority will integrate its “application programme interface” technology with those of the telecommunications operators to allow for independent verification of VAT payable on transactions provided by mobile network operators—rather than relying solely on the book of accounts of the telecommunication operators.

Read a June 2020 report [PDF 160 KB] prepared by the KPMG member firm in Nigeria

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