SALES TAX LAW OF LAGOS STATE

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LIST OF LAWS OF LAGOS, [ALPHABETICAL]  

SALES TAX LAW

ARRANGEMENT OF SECTIONS

1.       Charging sales tax

2.       Persons liable to sales tax

3.       Collection and remission of tax

4.       Power to charge and collect sales tax

5.       Records

6.       Determination of sales tax by the Board

7.       Objection

 8.      Appeal to High Court

9        Errors and defects in assessment and notice.

10.     Offences and penalties

11.     Unlawful collection prohibited

12.     Regulation

13.     Interpretation

14.     Citation and Commencement

SCHEDULE

A LAW TO IMPOSE A TAX UPON CERTAIN ITEMS OF GOODS SOLD OR SERVICES RENDERED IN LAGOS STATE

[Commencement]                                                                       [19th July 1982]

1.      Charging Sales Tax

As from the commencement of this Law a tax called “the Sales Tax” will be charged in the State subject to and in accordance with the provisions of this Law, on all chargeable commodities listed in the first column of the Schedule to this Law at the rates specified in the second column of the Schedule.

LAWS OF LAGOS STATE

LAWS OF THE FEDERAL REPUBLIC OF NIGERIA