In recent news as published by Pwc,a new Bill to impose a Communication Service Tax (CST) is being introduced by the National Assembly. The Communication service tax will be levied on service fees payable by users of electronic communication services at 9% and will be borne by the customers.
If the Bill is enacted into law, it will mandate service providers to file monthly tax returns with the FIRS with strict penalties for non-compliance.
The categories of communication services liable to the tax include voice calls, SMS, MMS, Data and Pay TV.
Find the bill Here
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