Nigeria: Federal Inland Revenue Service Information Circular No. 2021/19
Progress
Current status
in force
01 Jan 2022 in force
11 Oct 2021 adopted
Scope
Implementers
Nigeria
Policy Area
Authorisation, registration and licensing
Policy Instrument
Business registration requirement
Regulated Economic Activity
platform intermediary: user-generated content
platform intermediary: e-commerce
platform intermediary: other
Government Branch
executive
Government Body
tax authority
Implementation Level
national
Timeline of events
Federal Inland Revenue Service's Information Circular No. 2021/19 entered into force
On 1 January 2022, the Federal Inland Revenue Service's Information Circular No. 2021/19 entered into force. The circular applies to digital goods and services provided by entities not physically present in Nigeria and mandates VAT registration. The…
SourceEvent type
order
Action type
implementation
Government branch
executive
Government body
tax authority
Federal Inland Revenue Service issued Information Circular No. 2021/19
On 11 October 2021, Nigeria's Federal Inland Revenue Service (FIRS) adopted Information Circular No. 2021/19, implementing a simplified VAT compliance regime for nonresident suppliers. The circular applies to digital goods and services provided by e…
SourceEvent type
order
Action type
adoption
Government branch
executive
Government body
tax authority