VAT Row: Court of Appeal Affirms FIRS Auhority To Collect Tax From Lagos Hoteliers, Others

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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.

VAT Row: Court of Appeal Affirms FIRS Auhority To Collect Tax From Lagos Hoteliers, Others
Federal Inland Revenue Service (FIRS)


The Court of Appeal set aside the Federal High Court judgment in favor of the Association.



ITSALLISAY recall that 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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