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Nigeria Issues Guidance on Items Not Exempt From VAT

Nigeria issued a June 24 guidance to clarify which goods are exempt from value-added taxes, KPMG said in a June 25 post. The country also listed the following as not exempt: natural gas, “essential” raw materials for producing pharmaceuticals, renewable…

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energy equipment, and raw materials for producing baby diapers and sanitary towels, the post said. Those goods are, however, subject to a 7% VAT rate.