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Tax Alert

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TAT rules that Withholding Tax applies on commissions deducted upfront by betting agents

SV Gaming Limited (SVG) is a sports betting company that uses a network of agents including Retail Agents across the country in order to reach its customers. The customers place bets and pay the stakes to the Retail Agents. If the customer wins, the Retail Agent pays the winnings to the customer. Periodically, the Retail Agent will deduct its commission and pay over the balance (net of commission and winnings) from the customers’ stakes, to SVG. Withholding tax (WHT) is not deducted from the commissions earned by the Retail Agents. 

The Ekiti State Internal Revenue Service (EKIRS) conducted a tax audit of SVG for the 2018 and 2019 tax years and eventually issued a WHT assessment of about ₦3.3m in respect of the commission earned by the Retail Agents based in the state. SVG objected to the assessment and subsequently appealed to the Tax Appeal Tribunal (TAT).



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Taiwo Oyedele

Taiwo Oyedele

Africa Tax and Legal Services Leader, PwC Nigeria

Tel: +234 (1) 271 1700

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