The Federal High Court in Registered Trustees of Hotel Owners and Managers Association of Nigeria v. Attorney General of Lagos State and Federal Inland Revenue Service, on Monday, 7 May 2018 varied its Order restraining Lagos State from enforcing the Hotel Occupancy and Restaurant Consumption Law, and Hotel Occupancy and Restaurant Consumption (Fiscalisation) Regulations 2017.
Under the new Order, Lagos State can continue to enforce the Consumption Law but not the Regulations which requires hotels, restaurants and event centers to install electronic fiscal devices for the purpose of the tax. The implication is that relevant taxpayers are expected to continue to charge and remit Consumption Tax to Lagos State pending the determination of the suit while Lagos State cannot install any Electronic Fiscal Devices or enforce any provision of the Regulations until the final determination of the suit.
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