Section 158 Nigeria Tax Act 2025

Section 158 of the Nigeria Tax Act 2025 is about Fiscalisation of supplies for VAT. It provides as follows:

(1) A taxable person making a taxable supply shall implement the fiscalisation system deployed by the Service in accordance with Nigeria Tax Administration Act, 2025.

(2) The fiscalisation system may include fiscal equipment consisting of electronic devices, software solutions or a communication system involving a secured network, or any such combination of the components for electronic invoicing and data transfer as the Service may prescribe or deploy.