VALUE ADDED TAX (AMENDMENT) ACT

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VALUE ADDED TAX (AMENDMENT) ACT 2007

EXPLANATORY MEMORANDUM

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This Act amends the Value Added Tax Act No, 102, 1993 and for related matters.

ARRANGEMENT OF SECTIONS

1. Amendment of Act NO 002 of 1993
2. General amendments.
3. Amendment of section 4
4. Amendment of Section 10
5. Amendment of section 10A
6. Amendment of section 11A
7. Amendment of section 12
8. Deletion of section section 13 (3) of the Principal Act
9. Amendment of 15
10. Amendment of section 16
11. Substitution for section 36
12. Amendment of section 42
13. Amendment of First Schedule
14. Appeals.
15. Citation.

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VALUE ADDED TAX (AMENDMENT) ACT 2007, No. 12

An Act to amend to Value Added Tax Act No, 102, 1993 and for related matters.

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ENACTED by the National Assembly of the Federal Republic Of Nigeria

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[Commencement]                                [16th Day of April, 2007]

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