The Federal High Court (FHC) recently issued an Order restraining Lagos State Government (LASG) from enforcing both the Hotel Occupancy and Restaurant Consumption Law (Law) and the Hotel Occupancy and Restaurant Consumption (Fiscalisation) Regulation (Regulations) pending the hearing and determination of the case.

The questions before the FHC are summarized below:

  1. Whether the VAT Act has not 'covered the field' on taxation of goods and services including those consumed in hotels, restaurants and event centres in Lagos State?
  1. Whether the Regulations are valid in view of the VAT Act?
  • Whether by s. 7(1) of the VAT Act, the Federal Inland Revenue Service (FIRS) is the only agency to administer consumption tax in hotels, restaurants and event centres in Lagos State?

Read our alert below for details:

Download PwC's Tax Alert_FHC suspends Lagos State Consumption Tax & Fiscalisation Laws_May2018

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.