VAT in the Oil and Gas Sector in Nigeria

Journal
Author
Abdulrazaq, A.O.
Country
Nigeria
Published Date
Issue
International VAT Monitor 2013 (Volume 24), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.