Value Added Tax Act, 1993

Published in Official Gazette supplement
Commenced on 1 December 1993
[This is the version of this document as it was at 31 December 2002 to 15 April 2007.]

[Repealed on 1 January 2026 by Nigeria Tax Act, 2025 (Act 7 of 2025)]

An Act to impose and charge Value Added Tax on certain goods and services and to provide for the administration of the tax and matters related thereto.

Part I – Imposition, etc., of Value Added Tax

1. Imposition, etc., of Value Added Tax

There is hereby imposed and charged a tax to be known as the Value Added Tax (in this Act referred to as "the tax") which shall be administered in accordance with the provisions of this Act.

2. Taxable goods and services

The tax shall be charged and payable on the supply of all goods and services (in this Act referred to as "taxable goods and services") other than those goods and services listed in the First Schedule to this Act.[I996 No. 31.]

3. Goods and services exempt

There shall be exempt from the tax the good…

Value Added Tax Act, 1993 🇳🇬

Value Added Tax Act, 1993

Part I – Imposition, etc., of Value Added Tax

1. Imposition, etc., of Value Added Tax

2. Taxable goods and services

3. Goods and services exempt

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Value Added Tax Act, 1993 🇳🇬

Value Added Tax Act, 1993

Part I – Imposition, etc., of Value Added Tax

1. Imposition, etc., of Value Added Tax

2. Taxable goods and services

3. Goods and services exempt

There's more. Sign in to continue reading