₦airaland Forum

Check your file or make a quick research, Maduro is in bed with the Ayatollahs and stylishly fund Iran excesses in funding Hamas, ISIS and Hezbollah.......make your research bro.........

segun18:
Maduro supporting Islamic terrorists is a big lie!
The Invasion is largely about Venezuelan oil even though we all agreed that Maduro rigged last years Presidential election

China and Russia always feast where there is injustice, corruption and illegality and that's the reason they are always unhappy whenever America intercede in any unruly country of the world. For example: Russia and China are the backbone to the insurgency in Northern Nigeria by supporting and handing weapons and other logistics to militants to act as guards to those illegal miners in Zamfara and other States in Nigeria. Those helicopters you see flying in and out of Nigeria in the North are Russia and China helicopters use in conveying the gold and other stolen items out of Nigeria. Second Example, In the Democratic Republic of Congo, same thing is happening as we speak. Arming the separatist to fight the government so that avenue to continue stealing their natural resources wouldn't be disturbed. Same thing in Sudan, Same thing in Burkina Faso, Same thing in Sierra Leone etc...... These two countries aren't our friend and have nothing to render freely to develop our country but only to inflame the situation in your country and makes you to loose sight of your treasure while they milk you dry........Do your research on China and Russia in relation to bringing peace to developing countries and then you will see the woes and sinister mindsets of these two calamitous countries. Same thing they have been doing in Venezuela before Trump reacted and activate the pick up of the devilish Maduro...They come to Venezuela to buy the crude oil at a lesser rate below international regulated rate because Venezuela is suspended by OPEC since years ago, they were suspended so that the country can be restored back to normalcy but illegality by China, Russia and Iran inflamed the situation in Venezuela..........

Heffalump:
If violating UN law is by removing an illegitimate person, an impostor from office, so be it.

Where's your sense of reasoning if people usurp power by manipulating election results and bullying the opposition to remain in position? Do you still agree it's democracy and acceptable in human law? This is the part that many of you are not bothered about because you have skeleton in your cupboard. Believe me, if Maduro was dully elected by Venezuelans, there won't have been massive jubilation since yesterday and America wouldn't have been able to do what they did.

If you want democracy, then stay by its principles and be guided accordingly. Think rationally about it.

I have been saying it that China and Russia will mislead the world. America is best!

You actually don't have any sensible points.....I have checked severally but you are goon thinker....

HacheNoire:
They will be cashing out from the theft in Venezuela and will demonize Maduro to the fullest!

The evils of the US empire!

The same ones that told you Saddam and Ghadaffi had WMD’s 😂🤣😂

Now they have added terrorism yo his crimes because the drug playbook is not flying as they envisaged. They still will tell you he is a cannibal.

Yes o, we are hailing it cos so many tons of water has passed under the bridge of Venezuela. The ordinary Citizens of Venezuela aren't happy under Maduro until now. Do your research about Maduro and Venezuela, the skyrocketing inflation, the threats and political violence etc......

Infact, we want a repetition of such incidence in Nigeria. We need it urgently especially to stop this daily corruption that has been eaten us since creation. ......

God1000:
Donald trump wants to run Venezuela from US as emperor or what?


A whole president was captured like a common criminal and some Nigerians are hailing this unconscionable act

See who's talking! Anyway, I understand the statement, she needs to say something to show that she's still breathing.

God1000:

https://www.youtube.com/watch?v=VWUaGwK8ULw?si=cl3QjYtXnnhNKTa0



“

Nlfpmod mynd44 Dominique

They are always making statements upon statements and watching the situation closely but alas, can't do nothing cos they are impotent to anything America ....they are so scared of what whatever America has in their store and not yet known to the public.....Russia, India and China fear America like something else especially under this eccentric great man called Trump.....

Tokskob2008:
Aside from issuing statements upon statements what else can they do

😂 😂 😂 😂 😂 😂 😂 😂 You are a real man....man with a strong 3rd leg indeed.... 😂 😂 😂 Only ass and boobs you could see..... 😂 😂

nairalee:
You see how funny it is? I never saw anything u mentioned. All I saw was ass and boobs. U see how she has succeeded in distracting us from her intended message?

You are very correct but the intention or rather the thought of the US and the Israel wasn't to go into Iran to kill Ayatollahs after the destruction of the Nuclear Sites. The US and Israel wanted and tried erupting a revolution, a revolution by the Iranians themselves to kill Ayatollah and take over the government themselves by the assistant and support of US and Israel. Remember that Israel even campaigned throughout Iran by dropping inscribed leaflets to awake a revolution in Iran during that 12 days war. Actually, what's happening now in Iran is part of the support rendered by the US and the Israel. The protest happening right now in Iran is increasing everyday and could lead to the end of Ayatollah demonic rule. THE US and Israel have come up with a plan since some decades ago by only influencing change of government but not physically present to do the dirty jobs themselves like the US did in Iraq, Vietnam , Panama etc....the US rather prefer to instigate the population against their government just like they did in Libya, Venezuela, etc.....if not cos of drugs, US wouldn't have invaded Venezuela to pick Maduro........

FxMasterz:
If Iran bombed the shit out of Israel, why is it that Israel continues to wage successful wars against Iranian allies and networks while Iran keeps mute?

Trump was already in the plan. Israel didn't run to him for help. Israel's target was for ground soldiers to destroy Iran's nuclear networks and kill Ayatollah but Trump disagreed, promising to use America's rock buster bombs to destroy the nuclear sites while Israel stays away and avoid killing Ayatollah. Trump didn't want him killed because he thought his death would destabilize the middle east.

When Trump reneged on his promise to send the bombs, Israel was preparing for a ground incursion to destroy the nuclear sites and kill Ayatollah. Trump had to immediately fulfil his promise so as to save Ayatollah s life. He then sent the bombers as promised.

The bombers didn't attack anyone or anything in Iran. Just the nuclear sites as promised. So, where in your head did you register that Israel ran to USA for help to defeat Iran? Israel was not even flighting Iran otherwise Iran would have been leveled during those 12 days in which Israel had absolute control of all Iran's skies. Israel was sending messages of comfort to Iranians during those times. So, they were not fighting Iran. Instead, they wanted to limit Iran's nuclear progression and take out its nuclear scientists. They achieved that 100%.

Keep shouting that Israel ran to Trump just to make yourself happy. Iranians are currently revolting and praising Bibi while chanting death to the supreme leader.

Is that all you could see in the video? Her vehicle was attacked by Fulani kidnappers and all the passengers were abducted while she alone escaped. Then she now thought of a way to deal with the Fulani kidnappers and rescue hostages taken. She decided to purchase palm wine and laced it with sleeping drugs while she appeared in the midst of the Fulani killer kidnappers....they quickly got confused by free palm wine and sexy lady offering them sweet palm wine ....they all drank and slept off immediately while Obidi set the abducted hostages free........(quote author=nairalee post=137999667]Music don suffer sha! They want to use seduction to sell their music something she should just go direct into onlyfans[/quote]

That's a stolen money if you ask me. Let the authority just try and do their due diligence before making her to send the money back. It's a stolen money by politicians or government contractors..They are always so much in hurry to dispose such money.
...........

muyico:
Ah
Good Nigeria citizen
Must be APC members!
One PDP member
We give 50billions
No disburse it to d needy

US don't have interest in solving Nigeria drug issues. They rather prefer to help in solving the insurgency because it affect them indirectly interms of their investments in Nigeria. US interest in Venezuela is partly because the point of sales of the brewed drugs in Venezuela is always US. They make the drugs in Venezuela and boat or ship it down to the US while the President of Venezuela, Maduro stands and supervise the trade with arms Akimbo.......that's the main logical reason presented by Trump and also partly many Venezuelans abroad and few residents in Venezuela...But for Nigeria, our illicit trade business by our regular developers is never to the US but to India and other Asian countries....

garykoeman:
Is us attacking Venezuela because of cocaine trafficking.

American should come and help Nigeria because many white power traders dey Nigeria and prison allover Malaysia, Singapore and India.

😂 😂 😂 😂 😂 😂 You are very mean o my brother .....You want my blodas from the Yeast to be felly felly angry with you this new year..... 😂 😂

Thiefobi1:
Which civil war, you mean the war ojukwu disguise as a cleaner and ran away. Abeg don't make me laugh this morning.

Another civil war go happen be that o ...don't even think about it ... 😂 😂 😂

Thiefobi1:
C of O can be revoked if u don't know.

Exactly correct. We have always paid VAT when we make some categories of purchase. However, people should be careful of exploitation because not everything you buy is VATABLE. There are things you buy that doesn't need VAT payment by you. Many marketers/Sellers would want to take the advantage of the present Tax Reforms to exploit you, please be aware and be alert. I believe this girl VAT isn't supposed to be paid but some people would want to show off and rather scream on the social media to gather more crowd/traffic especially content creator instead of protesting against the exploitation immediately before paying. Companies have charged me VAT severally and I cancelled it by paying the principal amount. Be careful, many companies are out to exploit you based on the new system which of course ain't made to suffer you unjustly.

See below Goods that are exempted from Value Added Tax

Goods Exempt

1. All medical and pharmaceutical products.

2. Basic food items.

3. Books and educational materials.

4. Baby products.

5. Locally produced fertilizer, agricultural and veterinary medicine, farming machinery and farming transportation equipment.

6. All exported goods.

7. Plant and machinery imported for use in the Export Processing Zone.

8. Plant, machinery, and equipment purchased for the utilization of gas in downstream petroleum operations.

9. Tractors, ploughs, agricultural equipment and implements purchased for agricultural purposes.

10. Locally manufactured sanitary towels, pads and tampons.

11. Commercial aircraft, commercial aircraft engines commercial aircraft spare parts.

Services Exempt

1. Medical services;

2. Services rendered by Microfinance Banks, People’s Banks, and Mortgage Institutions;

3. Plays and performances conducted by educational institutions as part of learning; and

4. All exported services.

5. Tuition relating to the nursery, primary, secondary and tertiary education.

6. Airline transportation tickets issued and sold by commercial airlines registered in Nigeria.

7. Hire, rental or lease tractors, ploughs and other agricultural equipment for agricultural purposes.

Practical Implications

There were seven exempted goods and three exempted services at inception. Initially, the trend was to extend the exempted goods and services from time to time ostensibly in response to the lobby from interest groups. However, following the Finance Acts 2019 and 2020, the number of exempt goods was increased to eleven while exempt services were increased to seven. The Finance Act 2019 defined essential food items to include additives (honey), bread, cereals, cooking oils, culinary herbs, fish, flour and starch, fruits (fresh or dried), live or raw meat and poultry, milk, nuts, pulses, roots, salt, vegetables, water (natural water and table water). Others included in the Act are locally manufactured sanitary towels, pads or tampons. It also included services rendered by microfinance banks, tuition fees relating to a nursery, primary, secondary and tertiary education.

Disputes have arisen in recent times between the FIRS and taxable persons as to what constitutes the definition or explanation of the items in some categorizations. A very recent case in reference is the one in respect of what the definition of ‘basic food item’ is as the VAT Act in previous times did not provide such answers in terms of explanations or definitions.

This lacuna gave rise to several attempts to define the concept of basic food for a better understanding of the impact and issues on basic food items as used in the VAT Act. For example, an author defined food as any nutritious substance that people or animals eat or drink or that plants absorb to maintain life and growth. Food is also defined as an edible or potable substance (usually of animal or plant origin), consisting of nourishing and nutritive components such as proteins, fats, carbohydrates, vitamins, and essential minerals, which (when ingested and digested) provides growth, generates energy and sustains life. While many foods can be eaten raw, many also undergo some forms of preparation for reasons of flavour, safety, palatability, or texture. This may involve cutting, washing, trimming, or adding other ingredients, such as spices at the simplest state. It may also involve mixing, heating or cooling, pressure cooking, fermentation, or combination with other food.

As a response to the concerns as to what constitutes basic food items, FIRS released an information circular in 2009 on VAT exemption which defined basic food items as follows: “any unprocessed staple food item, whether or not it is packaged.” This, to FIRS, means that for a food item to be exempted from VAT, it must be a staple food item, and it must be unprocessed. What then does “staple food” mean? It is the name given to food that can be easily stored, and eaten throughout the year by a dominant part of a population. Early civilizations usually ate staple foods because they could be stored for an extended period without having to worry about them going bad.

Some examples of staple foods include carbohydrates, wheat, barley, rice, potatoes, tinned food, milk, and things that do not need to be refrigerated. Staple foods are regularly eaten even daily since they supply a significant proportion of nutritional and energy requirements. A staple food, in other words, is a fundamental food item in the typical diet of a group of individuals. Dwelling on the foregoing clarifications, it is apparent that the factors to bear in mind when ascertaining whether a food item is a staple or not is not the level or form of processing the food has undergone; instead, it is the nature of consumption, nutrients formulation, and proportion of the populace that routinely consume the food item.

There were other concerns, especially as relates to the ambiguity in FIRS’ application of the “processed and unprocessed” rule. For example, FIRS included semi-milled or wholly milled rice as part of the recognized VAT exempt food items. However, in another instance, FIRS attempted to assess some companies involved in the production of cassava-based flour to VAT. In a further scenario, FIRS sought to classify this ‘non-special bread commonly referred to as ‘Agege loaf of bread’, preferred by the low-income earning class, as an essential food item while classifying sliced loaf as non-basic, which is typically preferred by the high-income or middle class. Worthy of note, however, is that there is no evidence in the Act to show that the applicability of the VAT Act does not lay any specific emphasis on luxury items or services and goods that the rich or poor in the society consume.

In a FIRS Information Circular released in 1997, the basic food item was later described to include “any unprocessed staple food item, whether or not it is packaged.” However, the Federal High Court Coram Honourable Justice Ibrahim Buba in its 2015 ruling in Lagos in the case between Warm Spring Waters Nigeria Ltd & Ors. v FIRS held that FIRS cannot amend the provisions of a statute by issuing a circular. It also held that water is a basic food item and therefore exempt from VAT regardless of whether it has been processed or packaged. Contrarily, Justice Adamu Hobon had earlier given judgment in a 2004 ruling in the case of Monamer Khod Enterprise v FIRS which was said to have “erroneously focused exclusively on the question whether packaged water was a manufactured good and therefore taxable, rather than on the more relevant inquiry whether water is a basic food item within the meaning of paragraph 2 of Part 1 of Schedule 1 to the VAT Act.” The judgment also was even though FIRS argued bottled water is a luxury good and was not exempted by the VAT Act. This coupled with FIRS’ predisposition that all luxury items should be taxed the VAT was not primarily targeted at the low-income earners in Nigeria. Thus, the two judgments are conflicting, but neither of them aligns with the FIRS Circular’s bid to choose one mode of packaging over another in determining where to apply VAT.

In view of the fact that the content of the FIRS Circular does not bound taxpayers, it goes to show that taxpayers could justify the notion of basic food items using other acceptable means. For example, the dictionary definition of ‘basic’ means ‘fundamental’, and as highlighted earlier, basic food items are fundamental food items in the typical diet of a group of people; often eaten at every meal, and consumed in large quantities.

In the absence of a clear definition of what constitutes a basic food item, the Finance Act 2019 had extended the list of goods and services exempted from VAT and has included clarifications on basic food items to include milk, nuts, bread, cereals, water (natural water and table water), among others. Nonetheless, FIRS is encouraged to further look into its current position and application thereon to enable a more realistic and settled treatment around the concept of basic food items as exceptions to the imposition of VAT, for example, the application of natural and table water in the Finance Act 2019. This will ensure that the target beneficiaries of this exemption are not excluded via a strained interpretation or application of the provisions of the VAT Act.

Medical services are also at the centre of the controversy in Nigeria’s VAT policy. In the case of medical services, the VAT Act or the Federal Inland Revenue Service (FIRS) circulars failed to explain the scope of the term. Recent breakthroughs in the world of medical technology have brought about an increase in cosmetic surgeries and procedures. A general exemption of medical services is no longer sufficient in light of these developments.

Conclusion

While a review has been made on some of the areas shrouded in ambiguity in the Finance Acts 2019 and 2020, this has not completely laid to rest the many controversies surrounding the administration of the tax. With lapses here and there and taxpayers having studied the loopholes inherent in the VAT, legislation has continued to capitalize on these to evade the payment of VAT. The consequence of failure to provide enough clarification and other crucial delimitation is the frequent dissension between FIRS and taxpayers.

This is even worrying because an amendment was made as recent as 2020 with the introduction of the Finance Act. To this end, FIRS and other concerned entities should make efforts to galvanize the views of the numerous stakeholders in the tax practice and administration chain and further make attempts to provide clarity on the subject matter. However, this should not be at the neglect of necessary legislative amendments as ambiguities in tax laws, once identified, are best solved by legislative amendments. In this regard, it is also crucial that taxpayer education and enlightenment as parts of the roles and functions of the Federal Inland Revenue Service should be improved. This should be done by emphasizing the recent amendments such as the introduction of a VAT exemption threshold for businesses with a turnover of less than N25 million per annum and the expansion of the list of VAT exempt items and services to include locally manufactured sanitary towels, pads and tampons as well as tuition relating to the nursery, primary, secondary and tertiary education.


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1 Comment
Reuben Dadar says:
August 25, 2021 at 9:20 pm
Weldon CITN for this. It makes one more updated. Thank you.


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Hallams:
I am surprised that many people believe this is a new tax. Nigerians have always paid Value Added Tax (VAT), and it was during the Buhari administration that the VAT rate was increased to 7.5 percent. As Taiwo Oyedele rightly stated, this is not the introduction of a new tax regime. Unfortunately, it is the so-called influencers who are misrepresenting the facts and attempting to rubbish the entire tax reform conversation.

He has a valid Certificate Of Occupancy for Nigeria in his safe. Don't underestimate him o...... 😂 😂

Angelfrost:
Your land?!!

As in... Land that has your name and signature as owner approved by the government?!!


Chai... You Nigerians ehn!


Comedy everywhere.

That's a great contribution. Let everybody just leave the state so that the state can be without sinners....to keep it holy all the time or rather, let them allow the Boko Harams take over and be ruling the State, so that we would now know that Yobe state has been gifted to Boko Haram finally and henceforth stop disturbing other States...They can even rename it Boko Haram State of Nigeria........ better.......

Orlandoo:
Why not ban men and women from living in the same Yobe state? That will be the best.

I have seen severally in Lagos, Port Harcourt and Abuja where mad men conducted Vehicular movement when there was logjam. The most interesting one to me was the Lagos own in Apapa. The mad man was so dirty with a very long and dirty dreadlock hair. Do you know that sane people actually obeyed him...... Africa na funny continent I swear especially Black Africa.......

festacman:
In Africa, any person, no matter his state of mind, can create a facade and have many followers in tow once he throws in a large dose of religion mixed with threats of death in there.

By the way, religion-gullible people are all over the world as shown by activities of religious cults even America. However, Africa is a special case. Even traditional religions teach that humans can NEVER decipher the things and ways of the DIVINE and therefore should accept them without interrogation. It is a big problem.

Happy New Year good people of Nairaland.

And who made you a judge over Obi/Anambra people?

The Presidency hasn't been fair to the welfare, development and lives of Nigerian people and ofcourse, you are part of the disaster too.

However, I keep wondering how PO aura always makes you and Tinubu with the lappy doggies jumpy and irritating......

This is a new year and much to happen to kick you guys to disappear or do the right thing to make the country fairer.....

Segunbabba:
https://dailytrust.com/you-failed-as-anambra-gov-presidency-slams-obi/?noamp=available

😂 😂 😂 Who tell you say Tinubu dey touch Remi? He no fit do jack, Tinubu don turned Okobo tey tey, the mandate rod of destruction don die since.....Remi just dey endure.....

NaijaRoyalty:
Tinubu will lose sleep today . Infact, he will not touch his wife, remi, in weeks to come because of the gathering of this political gladiators under one party, The ADC

The same gladiators that helped tinubu win in 2023 have left him for Peter Obi because of Tinubu many failures .

We move...

Turn for where? The man wey dey cry inside burning fire cos of the atrocious stupid war he organized and murdered his own okoro people.....

Jakpon:
Ojuku will be turning in his grave right now

I have always said it without any apology, Nigerians are thieves.....most Nigerian are thieves....

And you are the supplier abi? Instead of you to read and understand before commenting....OLODO like you.... 😂

Antoeni:
Joshua Most Be a Hard Drug Consumer,

Why wouldn't they be sick? All government officials are sick. You can deduced this fact by the pains, anguish of people around you. Nigerians often transfer curses of different dimensions to these politicians every second free of charge, even unborn babies transmit undiluted curses to these politicians which ofcourse cannot be treated by any skilled doctors worldwide but can only be managed...........

MadPolitician:
Akpabio is evidently ill and it looks serious. Looks like it all started around the time he became the Senate President. He barely walks by himself. Shuffling around like a bemused a tortoise. Puffy face and all... Something is seriously wrong with our inlaw. Hope they haven't poisoned him.
Dude was very healthy as a governor few years ago..

An elderly man indeed. The father of terrorists., just like his father also....

muyico:
Why Talking to an elderly man
In such manner

You be Obioma the tailor or Sura di tailor, Na you dey cut and join am... Abi??

Kaliningrad:

---

These are ordinary soldiers, not special forces.

Our special forces are in rags too. Cut and join kits.

He's a fulfilled man indeed even if he just retired right now. It's not easy having large followers like that .......

Salewa97:
Wike is enjoying his life in Rivers state.

He has done well as a minister, no doubt about that

Hope you yellow like overripe mango and get fine athletic body, like flat stomach, some good biceps with atleast 4 to 8 packs. How about your English, even if it's not correct like that, just have a little American or British accent to it....Now, how do dress, get comfortable suits, 3 piece suits especially with fine ties to match it up. Also, if wearing native, wear exotic materials, blending your physique wella. Then shoes, get solid good shoes of different types to always match your outfits. Perfume, at all cost, get good perfumes, perfumes that speaks about you, introduces you before you even step into a place. Then, look for baba, a baba herbalist or Incase you can't afford that for now cos it's going to be a long process. Call your friends and tell them to arrange miracle marketers for you. Their duty is to come to church while you are preaching, especially the time of deliverance, you shall healed them of blindness, sicknesses, deaf and dumb, crippled shall get healed, pregnancy shall be given to childless couples...all these miracle marketers will promote you faster than even all the effizies you have been buying..I tell you, within 6 months with consistency, which is by conducting 4 services in a week, you will break more than even.....you will turn a millionaire in dollars I swear., lastly, don't forget the choir group, get fine girls at all cost, get those girls with ok overwhelming chambers, let those be the choir head and allow some brothers to be assisting them too or better get an upcoming musician to be part of the choir group while the main noticeable choirs are those bevies of ladies with chambers and frontal watermelon... 😂. You are made already...soon they would make you the CAN chairman of your local government area.....

adamkkk:
I go open my church soon. so much money there

Wishing all the enemies of Nigeria, wherever they are, a merry Xmas and a happy New Year in advance...may the New Year bring a change of heart in Jesus Name....

.

attackgat:
https://saharareporters.com/2025/12/25/igbo-community-sokoto-marks-christmas-nnamdi-kanu-other-inmates-prison