ARTICLE
9 March 2016

Plans To Introduce A New Tax On Communication Services Underway

PN
PwC Nigeria

Contributor

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PwC Nigeria is one of the leading professional services ?rms in Nigeria with of?ces in Lagos, Abuja and Port Harcourt, with over 1,000 staff and 31 resident partners. We are committed to serving as a force for integrity, good sense and wise solutions to the problems facing businesses and the capital markets. We are guided by one promise – to do what is right, be it with our people, clients, community, or environment.
A new Bill to impose a Communication Service Tax (CST) is being introduced by the National Assembly.
Nigeria Tax

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 

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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