The Lagos State Internal Revenue Service (LIRS) issued the Hotel Occupancy and Restaurant Consumption (Fiscalisation) Regulation (“the Regulation”) in December 2017. The Regulation was made pursuant to Section 9 of the Hotel Occupancy and Restaurant Consumption Law, Cap. H8, Laws of Lagos State 2015 (“the Principal Law”) which gives the LIRS the power to make rules and regulations for the collection and remittance of taxes, and the proper administration of the law.
The Regulation applies to all persons who own, manage, or control any business, or supply any goods or services chargeable under the Principal Law such as hotels, restaurants, nightclubs, fast food outlets, bars, and event centres.