Close Menu
    Facebook X (Twitter) Instagram
    Trending
    • One Year After, Experts Review Tinubu’s 2024 Protest Speech, Say Progress Minimal
    • ‘Let’s Stop Playing Games’, Reps Fume At Minister As ₦5bn Baro Port Remains Unused
    • Tinubu Urges Governors To Invest More In Poverty Eradication, Others
    • Kano Governor Appoints ICPC Veteran, Saidu Yahya As New Anti-Corruption Boss
    • INEC Mobilises Stakeholders Ahead Of August 12 Voter Registration In Yobe
    • Kaduna Summit Backs Tinubu’s Reforms, Demands More On Education, Citizen Dialogue
    • Keynote Address By Tony O. Elumelu At The African Caucus Meeting
    • Super Eagles Forward, Osimhen Completes Transfer To Galatasaray In Record €75m Deal
    Facebook X (Twitter) Instagram
    NEWS POINT NIGERIANEWS POINT NIGERIA
    UBA 720X90
    • HOME
    • NEWS

      One Year After, Experts Review Tinubu’s 2024 Protest Speech, Say Progress Minimal

      August 1, 2025

      ‘Let’s Stop Playing Games’, Reps Fume At Minister As ₦5bn Baro Port Remains Unused

      August 1, 2025

      Tinubu Urges Governors To Invest More In Poverty Eradication, Others

      August 1, 2025

      Kano Governor Appoints ICPC Veteran, Saidu Yahya As New Anti-Corruption Boss

      August 1, 2025

      INEC Mobilises Stakeholders Ahead Of August 12 Voter Registration In Yobe

      August 1, 2025
    • COLUMN

      Balkanisation, Push-Back: Can ADC Weather The Storm? – By Zainab Suleiman Okino

      July 31, 2025

      Buhari: May Our Subsequent Leaders Die At Home (2) – By Dr Hassan Gimba

      July 28, 2025

      New Wave Of Malnutrition And The Road To 2027 – By Dr Dakuku Peterside

      July 28, 2025

      Dignifying The Nigeria Police – By Kazeem Akintunde

      July 28, 2025

      Land Grab: Why UniAbuja Needs Presidential Protection (Part 2) – By Martins Oloja

      July 28, 2025
    • EDUCATION

      13 Countries Offering Free Or Low-Cost PhD Programmes For Non-Citizens

      January 25, 2025

      NECO: Abia, Imo Top Performing States In Two Years, Katsina, Zamfara Come Last

      October 3, 2024

      NBTE Accredits 17 Programmes At Federal Polytechnic Kabo

      August 20, 2024

      15 Most Expensive Universities In Nigeria

      May 19, 2024

      FULL LIST: Tinubu Appoints Former SGF Yayale, Ex-Governor Yuguda, Muhammad Abacha, Jega In Universities’ Governing Councils

      May 18, 2024
    • INTERNATIONAL

      Palestinian Newborns Starving In Gaza As Infant Formula Runs Out

      August 1, 2025

      Microsoft Accuses Russia’s FSB Of Using Malware Against Foreign Embassies

      August 1, 2025

      Israel Starves More Palestinians To Death In Gaza As Attacks Continue

      July 31, 2025

      Trump Hits India With 25% Tariff, Extra ‘Penalty’ For Russian Oil Purchases

      July 31, 2025

      Gaza On ‘Brink Of Full-Scale Famine’ As Israel Blocks Crucial Aid

      July 30, 2025
    • JUDICIARY

      FULL LIST: Judicial Council Recommends Appointment Of 11 Supreme Court Justices

      December 6, 2023

      Supreme Court: Judicial Council Screens 22 Nominees, Candidates Face DSS, Others

      November 29, 2023

      FULL LIST: Judicial Commission Nominates 22 Justices For Elevation To Supreme Court

      November 16, 2023

      Seven Key Issues Resolved By Seven Supreme Court Judges

      October 26, 2023

      FULL LIST: CJN To Swear In Falana’s Wife, 57 Others As SANs November 27

      October 12, 2023
    • POLITICS

      What Peter Obi May Lose If He Joins Coalition As VP Candidate

      May 25, 2025

      Atiku Moves To Unseat Wike’s Damagum As PDP Chairman, Backs Suswam As Replacement

      April 15, 2024

      Edo’s Senator Matthew Uroghide, Others Defect To APC

      April 13, 2024

      Finally, Wike Opens Up On Rift With Peter Odili

      April 2, 2024

      El-Rufa’i’s Debt Burden: APC Suspends Women Leader For Criticising Kaduna Gov

      March 31, 2024
    • SPORTS

      Super Eagles Forward, Osimhen Completes Transfer To Galatasaray In Record €75m Deal

      August 1, 2025

      AfroBasket 2025: Nigeria’s D’Tigress To Play Cameroon In Quarter-Final

      August 1, 2025

      Nigeria’s D’Tigress Await Angola, Cameroon As 2025 Afrobasket Enters Quarterfinals

      July 31, 2025

      Manchester United Open Talks To Sign RB Leipzig’s Benjamin Sesko

      July 31, 2025

      Remo Stars Begin NPFL Title Defence Against Rivers United, Abia Warriors Host Pillars

      July 30, 2025
    • MORE
      • AFRICA
      • ANALYSIS
      • BUSINESS
      • ENTERTAINMENT
      • FEATURED
      • LENS SPEAK
      • INFO – TECH
      • INTERVIEW
      • NIGERIA DECIDES
      • OPINION
      • Personality Profile
      • Picture of the month
      • Science
      • Special Project
      • Videos
      • Weekend Sports
    NEWS POINT NIGERIANEWS POINT NIGERIA
    UBA 720X90
    Home - Court Okays FIRS To Collect VAT On Food Deliveries Through Bolt

    Court Okays FIRS To Collect VAT On Food Deliveries Through Bolt

    By Khadija AbubakarJuly 24, 2025
    Bolt

    THE Federal High Court Sitting in Lagos has affirmed the decision of the Tax Appeal Tribunal, which upheld the Federal Inland Revenue Service’s (FIRS) authority to charge, collect, and remit Value Added Tax (VAT) on transportation and food services provided by independent drivers and vendors operating via platforms like Bolt.

    Justice Akintayo Aluko also awarded N1 million as the cost of the action in favour of FIRS against the Bolt operators.

    The Bolt operators had filed the suit before the Tribunal, seeking an order to restrain FIRS from imposing VAT on services offered by independent drivers and vendors, arguing that such action violated Section 10 of the VAT Act.

    UBA

    The Tribunal, however, dismissed the suit on May 26, 2023.

    Dissatisfied with the ruling, the operators, through their counsel Elvis Asia, appealed to the Federal High Court, asking it to overturn the decision. They sought a declaration that their appointment by FIRS as agents responsible for VAT compliance on behalf of independent suppliers was inconsistent with Section 10 of the VAT Act.

    WIDGET ADS

    The appellants raised six issues for determination. Key among them was the argument that the Tribunal erred by affirming their appointment as FIRS agents under Sections 10(3) and (6) without considering the preconditions in subsections (1) and (2).

    They also contended that FIRS’s Simplification Guidelines exceeded the scope of Section 10 by wrongly categorizing non-resident suppliers like Bolt as taxable suppliers of goods and services provided by Nigerian vendors.

    Thomas Sankara African Leadership Prize

    Additionally, the appellants argued that Bolt itself does not engage in transportation or food vending and thus cannot be treated as a taxable supplier under the VAT Act.

    They further claimed the Tribunal erred in holding that they lacked locus standi to challenge their appointment and relied on Sections 31 of the FIRSEA and 49 of CITA, which were not raised in their pleadings or argued in court.

    Nigerian TAX Reform - Federal Goverment

    They concluded that even if the appointment and guidelines were valid under the law, the nature of the transactions involved did not justify such confirmation.

    In response, FIRS’s counsel, Moses Idaho, asked the court to dismiss the appeal with substantial costs, describing the appellants’ claims as speculative and a misrepresentation of the Tribunal’s ruling.

    In his judgment, Justice Aluko resolved Issues 1, 4, and 6 in favour of FIRS; Issue 3 in favour of the appellants; and struck out Issues 2 and 5.

    National Orientation Agency Page UP
    National Orientation Agency - Down

    The court held, “Going by the evidence relied upon by the Tax Appeal Tribunal as revealed in the Records of Appeal, which form the basis of its judgment under scrutiny, the Respondent acted within the law in appointing the Appellant pursuant to Section 10(3) of the VAT Act.

    There is no valid reason to disturb the judgment of the Tribunal. Consequently, the judgment of the Tribunal delivered on 26th May 2023 is affirmed.

    The appeal thus fails, and it is accordingly dismissed. Cost of the action assessed in the sum of N1,000,000 (One Million Naira) only is awarded in favour of the Respondent against the Appellant.”

    Bolt Court FIRS VAT
    Share. Facebook Twitter WhatsApp LinkedIn Telegram Email

    Related Posts

    One Year After, Experts Review Tinubu’s 2024 Protest Speech, Say Progress Minimal

    August 1, 2025

    ‘Let’s Stop Playing Games’, Reps Fume At Minister As ₦5bn Baro Port Remains Unused

    August 1, 2025

    Tinubu Urges Governors To Invest More In Poverty Eradication, Others

    August 1, 2025

    Kano Governor Appoints ICPC Veteran, Saidu Yahya As New Anti-Corruption Boss

    August 1, 2025
    Add A Comment
    Leave A Reply Cancel Reply

    Latest Posts

    One Year After, Experts Review Tinubu’s 2024 Protest Speech, Say Progress Minimal

    August 1, 2025

    ‘Let’s Stop Playing Games’, Reps Fume At Minister As ₦5bn Baro Port Remains Unused

    August 1, 2025

    Tinubu Urges Governors To Invest More In Poverty Eradication, Others

    August 1, 2025

    Kano Governor Appoints ICPC Veteran, Saidu Yahya As New Anti-Corruption Boss

    August 1, 2025

    INEC Mobilises Stakeholders Ahead Of August 12 Voter Registration In Yobe

    August 1, 2025
    Advertisement
    WIDGET ADS
    News Point NG
    © 2025 NEWS POINT NIGERIA Developed by ENGRMKS & CO.
    • Home
    • About us
    • Disclaimer
    • Our Advert Rates
    • Privacy Policy
    • Terms of Use

    Type above and press Enter to search. Press Esc to cancel.

    Join Us On WhatsApp