The Lagos Tax Appeal Tribunal recently issued its decision concerning the value added tax (VAT) obligations for services supplied by a non-resident supplier to a Nigerian recipient. The case involved a Dutch supplier providing satellite-network bandwidth capacities from outside Nigeria to a Nigerian resident taxpayer. In the invoice for the service, the Dutch supplier did not include VAT and no VAT was withheld by the Nigerian taxpayer. As a result, the Nigerian Federal Inland Revenue Service (FIRS) assessed the Nigerian taxpayer for VAT on the transaction. When appealing the assessment, the taxpayer argued two main points: No VAT liability existed...