Lawyers/Law Firms are Taxable Persons Liable to Pay VAT — Conclusions from Al-Masser vs. FIRS
There has been debate in some legal circles as to whether a lawyer or firm of lawyers are duty-bound to pay Value Added Tax (VAT) to the Federal Inland Revenue Service (FIRS) as stipulated by sections 14(1) and 15(1) of the VAT Act, 1993 (as amended) (“the VAT Act”), for legal services they provide their…