The Tax Appeal Tribunal (TAT) in Nigeria has delivered a decision in the case “Gazprom Oil & Gas Nigeria Limited (Gazprom) Vs FIRS on 10th June 2015. This concerns the imposition of a VAT charge on services by a nonresident company (NRC) to a Nigerian person. Gazprom began the appeal case at the TAT following the refusal of the tax authority (FIRS) to release the notices of VAT re-assessment served on the company for failure to subtract and remit VAT on services received from an NRC. Finally, the Nigerian Tax Appeal Tribunal decided that the VAT Act does not provide for a reverse charge on the services. So  there was no obligation on a Nigerian company to account for VAT where the NRC has not included VAT in the invoice issued to the Nigerian recipient company.