Nigeria: Federal Inland Revenue Service's Information Circular No. 2021/19 entered into force
Description
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…
Scope
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
Implementation Level
national
Government Branch
executive
Government Body
tax authority