Nigeria’s Tax Appeal Tribunal rules that network facilities/infrastructure providers should not be subject to the National Information Technology Development Act levy

Nigeria’s Tax Appeal Tribunal has ruled that a company that does not qualify as a telecommunications company, even if it is active in the sector, is not subject to the National Information Technology Development Act (NITDA) levy.

Businesses in the telecommunications sector should review the nature/objective of their operations to determine if they should be subjected to the NITDA Levy.