Section 143
Section 143 of 206•Federal Republic of Nigeria
Where an instrument chargeable with ad valorem duty consists of
on non-
non-monetary consideration, the value shall be deemed as the market value of
monetary
consider- the consideration or part thereof.
ation
CHAPTER 6
VALUE ADDED TAX
PART I – IMPOSITION OF VALUE ADDED TAX
Cite this section
Section 143, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/143/