On 9 November 2021, Nigeria Federal Inland Revenue Service (FIRS) published Guidelines on Simplified Compliance Regime for Value Added Tax (VAT) for Non-Resident Suppliers, dated 11 October 2021. The purpose and overview of the guidelines are provided as follows: --- These Guidelines are issued by the Federal Inland Revenue Service ("the Service"), pursuant to sections 10 of the Value Added Tax (VAT) Act Cap V1, LFN 2004 (as amended), for the guidance of the general public, tax practitioners and taxpayers, particularly, non-resident suppliers of goods and services to Nigeria. It clarifies the obligations, processes and procedures for compliance with the...