Section 155 Nigeria Tax Act 2025

Section 155 of the Nigeria Tax Act 2025 is about Collection of VAT by persons other than the supplier. It provides as follows:

(1) Without prejudice to any provision of this Act or any other tax law, the following persons shall collect or withhold VAT on taxable supplies made to them and remit it to the Service within the time prescribed by this Act, the Nigeria Tax Administration Act, 2025, or any regulation made pursuant thereto –

(a) Federal, State, Local Government and their respective Ministries, Departments or Agencies; or
(b) any other person appointed by the Service to collect or withhold VAT for the purposes of this Part.

(2) The Service may direct a taxable person to whom taxable supplies is made in Nigeria and issued an invoice on which VAT is not included, to selfaccount for the VAT payable and remit it to the Service.

(3) The remission of the VAT under subsections (1) and (2) shall be accompanied with a schedule showing the name, Tax ID and address of the contractor or supplier, invoice number, gross amount of invoice, amount of the VAT and the month to which the return relates.

(4) The VAT collected, withheld or self-accounted under this section shall be remitted to the Service on or before the 14th day of the month immediately following the month of the transaction or as may be prescribed by the
Service.

(5) A person having an obligation to collect VAT under Chapter Six of this Act shall keep proper records, make appropriate returns and remittances, and all provisions relating to compliance obligation in chapter six of this Act, the Nigeria Tax Administration Act, 2025 or related tax laws shall apply to such person as though it is the taxable person.

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