Value Added Tax Act (Schedule Modification) Order, 2018 🇳🇬

Nigeria

Value Added Tax Act, 1993

S.I. 8

Value Added Tax Act (Schedule Modification) Order, 2018

Published in Federal Republic of Nigeria Official Gazette on 8 January 2019
Assented to on 24 December 2018
Commenced on 24 December 2018
[This is the version of this document from 8 January 2019.]

In exercise of the powers conferred on me by Section 38 of the Value Added Tax Act and all other powers enabling me in that behalf, I, Mrs Zaixab S. Ahmad, make the following Order

1. Modification ofthe First Schedule to the Value Added Tax Act

(1)Part 1 of the First Schedule to the Value Added Tax Act is modified by inserting paragraph 10 immediately after paragraph 9 as follows :”10 The following Petroleum Products :

(a)Automotive Gas Oil (AGO);

(b)Aviation Turbine Kerosene (ATK);

(c)Household Kerosene (HHK) ;

(d)Locally produced Liquified Petroleum Gas (LPG); and

(e)Premium Motor Spirit (PMS)"

2. Citation

This Order may be cited as Value Added Tax Act (Schedule Modification) Order, 2018.

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