THE ADMINISTRATION OF VALUE ADDED TAX (VAT) IN NIGERIA
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Value Added Tax (VAT) was introduced in Nigeria by the report of a study group set up by the federal government in 1991 during the regime of the military president, General Ibrahim Badamasi Babangida. The study group came up with a Value Added Tax (VAT). The alternation of the bases of tax and the credit system brought to tax led to the promulgation ...
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