Nigeria's Federal Inland Revenue Service (FIRS) issued a public notice via X (formerly Twitter) on 25 August 2023 regarding the effective date of certain provisions of the Finance Act 2023. As previously reported, the Finance Act (Effective Date Variation) Order 2023 was issued in July 2023, changing the effective date of the Finance Act 2023 to 1 September 2023. Considering this, the public notice clarifies certain VAT and other changes provided by the Finance Act 2023. --- PUBLIC NOTICE ENACTMENT OF THE FINANCE ACT, 2023 The Finance Act 2023, which amended certain provisions in the tax laws, was enacted on...