GUIDELINES ON THE COLLECTION PROCEDURE FOR WITHHODING TAX (WHT) AND VALUE ADDED TAX (VAT) BY MINISTRIES, PARASTATALS AND OTHER AGENCIES OF GOVERNMENT IN NIGERIA. The purpose of this circular is to draw the attention of the general public and
WHAT CONSTITUTES ‘TRADE’ FOR TAX PURPOSES: GUIDELINES FOR THE GENERAL PUBLIC This circular is issued pursuant to Section 8(1)(t) of the Federal Inland Revenue Service (Establishment) Act 2007 which empowers the Service to carry out all necessary actions expedient for