Trustees of Hotel Owners and Managers Association of Lagos approached the court with an issue regarding the provision of the Value-Added Tax (VAT) Act covering the goods and services including the goods and services consumed in hotels, restaurants and event centres in Lagos State and also whether the provisions of Hotel Occupancy and Restaurant Consumption Regulations 2017 about the same are inoperative. They argued that consumption tax imposed by Lagos State Internal Revenue Service (LIRS) and VAT should not be enforced at the same time.
Source: taxscan.in
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