VAT in the Oil and Gas Sector in Nigeria

Type

Journal

Author

Abdulrazaq, A.O.

Country

Nigeria

Published Date

May 7, 2013

Issue

International VAT Monitor 2013 (Volume 24), No. 3

DOI

https://doi.org/10.59403/bjf3vb

Document

Go to Tax Research Platform

In this article, the author discusses some of the remarkable features of the Nigerian VAT system, in particular the limited right to deduct input VAT and the special arrangements applicable in the oil and gas sectors, which are Nigeria’s most important export sectors.

Quicklinks

Sign In

Single Sign On

VAT in the Oil and Gas Sector in Nigeria