Does VAT apply to the sale af land in Nigeria? by Ann Olalere and Oyindamola Agboola
By: Olalere, Ann
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Contributor(s): Agboola, Oyindamola.
Material type: 
ArticlePublisher: 2019Subject(s): SUELO RUSTICO | COMPRAVENTA | IMPUESTO SOBRE EL VALOR AÑADIDO | NIGERIA
In:
Tax Notes International v. 96, n. 6, November 11, 2019, p. 549-552Summary: In this article, the authors discuss the uncertainty regarding whether the sale of land constitutes a taxable supply under Nigeria's VAT and, after reviewing examples from other jurisdictions, recommend that the government amend the law to provide clarity and ensure land sales are not subject to VAT.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/96/6-2 (Browse shelf) | Available | OP 138-Bis/2019/96/6-2 |
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| OP 138-Bis/2019/96/5-4 Is corporate tax abolition unrealistic ? | OP 138-Bis/2019/96/6 Tax Notes International | OP 138-Bis/2019/96/6-1 Possible U.S. tax incentives to boost U.S. private sector in Africa | OP 138-Bis/2019/96/6-2 Does VAT apply to the sale af land in Nigeria? | OP 138-Bis/2019/96/7 Tax Notes International | OP 138-Bis/2019/96/7-1 A roadmap for a tax in base - eroding payments | OP 138-Bis/2019/96/7-2 Litigation and its importance in strengthening Nigeria's tax administration |
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss the uncertainty regarding whether the sale of land constitutes a taxable supply under Nigeria's VAT and, after reviewing examples from other jurisdictions, recommend that the government amend the law to provide clarity and ensure land sales are not subject to VAT.
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