http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/taxnewsflash/Pages/2015-1/nigeria-vat-exemption-for-bottled-water-other-foods.aspx
http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/taxnewsflash/Pages/2015-1/nigeria-vat-exemption-for-bottled-water-other-foods.aspx
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