Section 188 Nigeria Tax Act 2025

Section 188 of the Nigeria Tax Act 2025 is about Exemption by order of the President. It provides as follows:

Where, a government or an agency of a government in Nigeria has entered into an agreement with the government of another country or a donor agency for the provision of developmental financing for any project in Nigeria, and such agreement provides for the exemption of supplies made under the
project from VAT, the President may, by an order published in the Official
Gazette, give effect to the exemption.