Reverse-charge VAT applies in Nigeria where:
AA Nigerian customer receives services from a non-resident supplierCORRECT
BGoods are bought locally
CTax is underpaid
DAll local sales
CITNIndirect Taxation
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Why the answer is A, and why the others tempt you.
When a Nigerian recipient buys services from a non-resident, it self-accounts for VAT (reverse charge) and remits to FIRS.
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