NITDA Calls Out TikTok and X for Non-Compliance with Nigerian Tax Regulations

The National Information Technology Development Agency (NITDA) has raised concerns about TikTok and X (formerly Twitter) failing to meet Nigeria’s tax filing requirements, as stipulated by the country’s regulatory framework.

These findings were highlighted in a report titled “Analysis of Compliance with Laws and Misinformation Management by Social Media Platforms in Nigeria.” While platforms like Google, LinkedIn, and Meta have adhered to their tax obligations under the “Code of Practice for Interactive Computer Service Platforms and Internet Intermediaries (CoP for ICSP/II),” TikTok and X remain non-compliant.

Key Insights from the Report

The report emphasizes the role of the Code of Practice in managing the dual impact of social media platforms—facilitating progress while addressing potential risks. By enforcing compliance, NITDA aims to build a transparent and responsible digital ecosystem in Nigeria.

The Code of Practice, introduced in September 2022 in collaboration with the Nigerian Communications Commission (NCC) and the National Broadcasting Commission (NBC), seeks to:

• Mitigate online harm.
• Promote accountability.
• Create a safer digital environment.

Compliance Requirements for Large Platforms

Part II, Section 10 of the Code mandates Large Service Platforms (LSPs) to:

1. Submit annual compliance reports to NITDA.
2. Set up physical offices in Nigeria.
3. Appoint liaison officers for government communications.
4. Engage certified fact-checkers.

Platforms like Google, LinkedIn, and Meta have already registered with the Corporate Affairs Commission (CAC) and fulfilled these obligations.

Content Moderation and Enforcement

NITDA’s report also highlights significant efforts by social media platforms to tackle harmful content and misinformation, including:

• Removing fake accounts.
• Addressing child exploitation materials, hate speech, and false information.

In 2023, millions of accounts and posts violating the NITDA Code and platform community guidelines were removed:

• Accounts Removed:
  • Google: 9,610,054
  • LinkedIn: 691,596
  • TikTok: 599,776
  • X: 1,198,205
• Posts Deleted:
  • Google: 59,670,247
  • LinkedIn: 237,837
  • TikTok: 4,578,858
  • X: 168,500

NITDA’s Call to Action

The agency has urged all platforms to prioritize compliance with the Code of Practice, stressing that such measures are critical for:

• Building user trust.
• Ensuring safety in Nigeria’s digital space.
• Preventing misuse of social media platforms.

By enforcing these regulations, NITDA is committed to fostering a safer and more accountable digital environment for Nigerian users.

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