A new Bill to impose a Communication Service Tax (CST) is being introduced by the National Assembly. The CST 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.

Read our alert below for details. Also available is a copy of the bill for your reference.

Download PwC Tax Alert_Communication Service Tax

Download Communication Service Tax Bill 

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