{"id":39202,"date":"2018-09-04T13:47:51","date_gmt":"2018-09-04T13:47:51","guid":{"rendered":"http:\/\/localhost:8888\/cregital\/disha\/2018\/09\/04\/who-pays-for-value-added-tax-and-withholding-tax\/"},"modified":"2018-09-04T13:47:51","modified_gmt":"2018-09-04T13:47:51","slug":"who-pays-for-value-added-tax-and-withholding-tax","status":"publish","type":"post","link":"https:\/\/msmehub.org\/staging\/6671\/who-pays-for-value-added-tax-and-withholding-tax\/","title":{"rendered":"Who pays for Value Added Tax and Withholding Tax?"},"content":{"rendered":"<p>Most small business owners are usually confused about the application of Value Added Tax and<br \/>\nWithholding Tax when paying for invoices provided by vendors.<\/p>\n<p>Don&#8217;t be hard on yourself if you do not understand;&nbsp;most accountants<br \/>\nalso find it hard to figure these things out. Tax can be quite<br \/>\nconfusing,&nbsp;which is why as a small business owner, you should always<br \/>\nhave a tax consultant by your side.<\/p>\n<p>To explain better we will use a scenario:<\/p>\n<p>Jideowo Ltd is a supplier of printing&nbsp;materials&nbsp;and<br \/>\nstationery&nbsp;that&nbsp;got a contract to supply stationery to&nbsp;MoMoney&nbsp;Ltd for<br \/>\nan invoice value of N100,000. Being Vatable items,&nbsp;Jideowo&nbsp;Ltd adds a 5%<br \/>\n VAT to the contract sum,&nbsp;bringing the total amount to<br \/>\nN105,000.&nbsp;The&nbsp;invoice looks&nbsp;like&nbsp;this:<\/p>\n<p><a href=\"https:\/\/i0.wp.com\/nairametrics.com\/wp-content\/uploads\/2016\/08\/Jide-Owo-Invoice.png?ssl=1\"><img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"87791\" data-permalink=\"https:\/\/nairametrics.com\/who-gets-what-vat-and-wht-deductions-from-invoice-explained\/jide-owo-invoice\/\" data-orig-file=\"https:\/\/i0.wp.com\/nairametrics.com\/wp-content\/uploads\/2016\/08\/Jide-Owo-Invoice.png?fit=646%2C773&#038;ssl=1\" data-orig-size=\"646,773\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"Jide Owo Invoice\" data-image-description=\"\" data-medium-file=\"https:\/\/i0.wp.com\/nairametrics.com\/wp-content\/uploads\/2016\/08\/Jide-Owo-Invoice.png?fit=251%2C300&#038;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/nairametrics.com\/wp-content\/uploads\/2016\/08\/Jide-Owo-Invoice.png?fit=501%2C600&#038;ssl=1\" class=\"aligncenter size-full wp-image-87791 jetpack-lazy-image td-animation-stack-type0-1 jetpack-lazy-image--handled\" src=\"https:\/\/i0.wp.com\/nairametrics.com\/wp-content\/uploads\/2016\/08\/Jide-Owo-Invoice.png?resize=646%2C773&#038;ssl=1\" alt=\"Jide Owo Invoice\" data-recalc-dims=\"1\" data-lazy-loaded=\"1\" width=\"646\" height=\"773\"><\/a><\/p>\n<h4><strong>What withholding Tax to deduct<\/strong><\/h4>\n<p>Upon receiving this invoice, the accounts department<br \/>\nof&nbsp;MoMoney&nbsp;will&nbsp;deduct 5% WHT from&nbsp;it&nbsp;and schedule a payment of N100,000<br \/>\n in favor of Jideowo Ltd.&nbsp;The deducted N5,000&nbsp;is then&nbsp;remitted&nbsp;to the<br \/>\nFederal Inland Revenue Service&nbsp;which issues&nbsp;a withholding tax credit<br \/>\nnote&nbsp;that&nbsp;should&nbsp;be&nbsp;given&nbsp;to authorized representatives of Jideowo Ltd.<\/p>\n<h4><strong>VAT to Remit&nbsp;<\/strong><\/h4>\n<p>Upon receiving the payment of N100,000 and&nbsp;tax credit note of<br \/>\nN5,000,&nbsp;Jideowo Ltd&nbsp;will remit a sum of N5,000 to the Federal Inland<br \/>\nRevenue as value added tax on the transaction. The FIRS&nbsp;will<br \/>\nbe&nbsp;shown&nbsp;the WHT credit note of N5,000 which can be used to set-off<br \/>\nfuture company income taxes.<\/p>\n<p><strong>Break-down of payment (who gets what in cash):&nbsp;<\/strong><\/p>\n<p><strong>Invoice amount<\/strong>&nbsp; &nbsp; &nbsp;&#8211;&nbsp;N105,000.00<br \/>\n<strong>FIRS (VAT)<\/strong>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&#8211; &nbsp;N5,000.00<br \/>\n<strong>FIRS (WHT)<\/strong>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&#8211;&nbsp;N5,000.00<br \/>\n<strong>Jideowo&nbsp;&nbsp;Limited<\/strong>&nbsp; &nbsp;&#8211; &nbsp;N95,000.00<\/p>\n<p>Hope&nbsp;we have been able to&nbsp;clarify&nbsp;this issue&nbsp;adequately. If you still<br \/>\n need further explanation you may need to employ the services of a tax consultant.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Who pays for Value Added Tax a&#8230;<\/p>\n","protected":false},"author":1095,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[315,331,303,370],"tags":[390,415,437],"class_list":["post-39202","post","type-post","status-publish","format-standard","hentry","category-filing-and-paying-taxes","category-how-to-file-and-pay-taxes","category-start-up-basics","category-starting-a-business-in-nigeria","tag-business","tag-msmes","tag-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Who pays for Value Added Tax and Withholding Tax? 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