PAYMENT OF TAX: Whether the services provided by a non-resident foreign company that carries on business in Nigeria is a transaction subject to the payment of VAT in Nigeria- VODACOM BUSINESS NIGERIA LIMITED v. FEDERAL INLAND REVENUE SERVICE(2019) LP
HELD:
"Prefatorily, the non-resident foreign company supplied satellite network bandwidth capacities for the use by the Appellant in its telecommunications business. By its very nature, the satellite is located in orbit and the transmission of the bandwidth capacities to and fro the satellite is done by the Appellant's transponder located in Nigeria. So even though the satellite is in orbit, the service it provides for the Appellant is supplied in Nigeria. The pertinent question is: whether given the nature of the service provided by the satellite network bandwidth capacities, it is a VATable transaction.
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