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Nigeria: VAT registration certificates must be displayed at business premises

Nigeria: VAT registration certificates

The Federal Inland Revenue Service (FIRS) has started issuing value added tax (VAT) certificates to businesses that are registered for VAT collection purposes.


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The FIRS also is requiring that all “VAT collectors” must display these VAT certificates at their business premises and that VAT collectors that fail to follow this rule must be reported.

Prior to 2017, the FIRS issued VAT certificates to those entities that were registered for VAT purposes; however, the FIRS discontinued this practice with the implementation of the “integrated tax registration system” under which a tax identification number (TIN) was issued as evidence of registration for all types of taxes that are collectible by the FIRS.  The reintroduction of the VAT certificate by the FIRS may be intended to identify delinquent taxpayers that have either failed to register for VAT or that, while registered, have failed to remit to the FIRS the amount of VAT collected.


Read a November 2018 report [PDF 111 KB] prepared by the KPMG member firm in Nigeria

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