Time of supply – tax points (Nigeria)
A supply is generally deemed to take place at the earlier of:
- Ìý
•ÌýÌýÌýÌý the time an invoice or receipt is issued by the supplier; and
- Ìý
•ÌýÌýÌýÌý the time payment is due to, or received by, the supplier.
Where a supply of goods or services is made by
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Web page updated on 17 Mar 2025 13:14