Nigeria’s ongoing tax reforms have introduced a divergence in the Value Added Tax (VAT) treatment of healthcare services, creating a split between traditional medical care and emerging digital health offerings such as telemedicine. While core healthcare services remain zero-rated, digital servi
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Chioma Nwangwu is a Tax Reporter at BusinessDay, covering Nigeria’s tax policies, regulatory reforms, and compliance trends. She reports on how evolving tax rules impact businesses, investors, and the economy, translating complex fiscal regulations into clear, actionable insights.

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