THE ADMINISTRATION OF VALUE ADDED TAX (VAT) IN NIGERIA
THE ADMINISTRATION OF VAT IN NIGERIA CHAPTER ONE INTRODUCTION 1.1BACKGROUND TO 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 Value Added Tax (VAT). The alternation of the bases of tax and the credit system brought to ...
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