E-mobility company Bolt has challenged a Lagos Court of Appeal ruling that authorized the Federal Inland Revenue Service (FIRS) to collect Value Added Tax (VAT) on its drivers and food vendors. The appeal follows a High Court decision earlier this year which gave FIRS the authority to levy 5% VAT on these services. Bolt argues this categorization is incorrect, claiming it should not be subject to VAT as it operates through independent agents who deliver services in Nigeria. The company’s legal team emphasizes that Section 10(3) of the VAT Act restricts the power of appointing agents for domestic supplies to non-resident suppliers, a stance they contend supports their challenge.