X and TikTok Face Tax Compliance Issues in Nigeria

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X and TikTok Face Tax Compliance Issues in Nigeria
TECHNOLOGYSOCIAL MEDIATAX REGULATION
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NITDA criticizes X (formerly Twitter) and TikTok for not meeting Nigeria's tax filing requirements, highlighting their violation of the 'Code of Practice for Interactive Computer Service Platforms and Internet Intermediaries (CoP for ICSP/II).'

The National Information Technology Development Agency (NITDA) has raised concerns over the failure of social media giants X (formerly Twitter) and TikTok to meet Nigeria’s tax filing requirements.

According to a recent report obtained by PRNigeria titled “Analysis of Compliance with Laws and Misinformation Management by Social Media Platforms in Nigeria,” both platforms have failed to fulfill obligations outlined in the “Code of Practice for Interactive Computer Service Platforms and Internet Intermediaries (CoP for ICSP/II).” Specifically, Parts III, Sections 3–1, and Part II, Section 10 of the framework mandate that platforms operating within Nigeria’s digital ecosystem file taxes on time — a requirement that TikTok and X have not adhered to.

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