Section 152
Section 152 of 206•Federal Republic of Nigeria
(1) A taxable person shall pay VAT to a supplier on the taxable Payment of
supply made to the person. VAT by
taxable
(2) The VAT paid by a taxable person under subsection (1) shall be person
known as input VAT.
Cite this section
Section 152, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/152/