June 14, 2024

Court of Appeal Rules in Favour of FIRS over VAT Row

Court of appeal cases

The Court of Appeal, sitting in Lagos today has upheld the appeal filed by the Federal Inland Revenue Service (FIRS), against the Lagos Hotel Owners Association of Nigeria.

The Court of Appeal set aside the Federal High Court judgment in favour of the Association.

In 2019, the Association had obtained a judgment from the Federal High Court sitting in Lagos, where the court invalidated the powers of the FIRS to collect VAT from the members of the Association.

The FIRS thereafter appealed the judgment at the Court of Appeal. On Friday, the Court has affirmed the authority of FIRS to collect VAT from all taxpayers

(This post will be updated when more information about the verdict is obtained.)

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