Nigeria's Federal Inland Revenue Service (FIRS) has issued a Public Notice (via LinkedIn) on the enactment of the Finance Act 2023, including the effective date of certain measures (previous coverage). --- ENACTMENT OF THE FINANCE ACT, 2023 The Finance Act 2023 was enacted on 28th May, 2023. The Act amended certain provisions in the tax laws. Consequently, taxpayers, tax practitioners and the general public are hereby invited to take notice that the amended provisions shall take effect as follows: 1. VAT Withheld or Collected Section 14(3) of the VAT Act was amended to the effect that persons appointed to withhold...