…sets aside judgement invalidating agency’s powers to collect VAT from Lagos hotel owners
The Court of Appeal, sitting in Lagos, on Friday, 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 an earlier judgement of the Federal High Court’s in favour of the Association.
In 2019, the Association had secured a judgment from the Federal High Court sitting in Lagos invalidating 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.
Friday’s judgment in favour of the FIRS has affirmed the authority of the agency to collect VAT from all taxpayers.