Section 154

(1) Without prejudice to any provision of this Act or any other tax
VAT by law, the following persons shall collect or withhold VAT on taxable supplies
persons
made to them and remit it to the Service within the time prescribed by this Act,
other than
the Nigeria Tax Administration Act, 2025, or any regulation made pursuant
the supplier
thereto –
(a) Federal, State, Local Government and their respective Ministries,
Departments or Agencies; or
(b) any other person appointed by the Service to collect or withhold VAT
for the purposes of this Part.
(2) The Service may direct a taxable person to whom taxable supplies is
made in Nigeria and issued an invoice on which VAT is not included, to self-
account for the VAT payable and remit it to the Service.
(3) The remission of the VAT under subsections (1) and (2) shall be
accompanied with a schedule showing the name, Tax ID and address of the
contractor or supplier, invoice number, gross amount of invoice, amount of the
VAT and the month to which the return relates.
(4) The VAT collected, withheld or self-accounted under this section
shall be remitted to the Service on or before the 14th day of the month imme-
diately following the month of the transaction or as may be prescribed by the
Service.
(5) A person having an obligation to collect VAT under Chapter Six of
this Act shall keep proper records, make appropriate returns and remittances,
and all provisions relating to compliance obligation in chapter six of this Act,
the Nigeria Tax Administration Act, 2025 or related tax laws shall apply to
such person as though it is the taxable person.