Section 153
Section 153 of 206•Federal Republic of Nigeria
(1) A taxable person shall, on making taxable supplies under Chapter
VAT by Six of this Act, collect VAT at the rate specified in section 148 of this Act.
taxable
person (2) The VAT collected by a taxable person under subsection (1) shall be
known as output VAT.
Cite this section
Section 153, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/153/