The Federal Inland Revenue Service (FIRS), on Friday, announced amendment to the enactment of Finance Act, 2023.

This was made known via public notice signed by the executive chairman, Muhammad Nami.

The Service urged tax practitioners, and the general public to take note of the amendment as it affects Value Added Tax (VAT).

The Finance Act 2023 was enacted on May 28, 2023 and amended certain provisions in the tax laws.

The Finance Act 2023, pursuant to the Finance Act (Effective Date Variation Order) 2023, has an effective date from 1st September 2023.

The effect of the amended provisions is explained in the Public Notice below:

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