November 26, 2022


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VAT Row: Court of Appeal Rules In Favor of FIRS

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The Court of Appeal, sitting in Lagos on Friday 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 favor of the Association.



In 2019, the Association had gotten a judgment from the Federal High Court sitting in Lagos, whereby the court had 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.
The Court of Appeal also struck out the Counter claim of the Lagos State Government against FIRS. Yesterday’s judgment has therefore affirmed the authority of FIRS to collect VAT from all taxpayers.



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