THE National Information Technology Development Agency (NITDA) has indicated that TikTok and X (formerly Twitter) are yet to comply with tax filing requirements in accordance with Nigeria’s regulatory framework.
The social media platforms were identified in a report titled “Analysis of Compliance with Laws and Misinformation Management by Social Media Platforms in Nigeria.”
However, Google, LinkedIn, and Meta have met their tax compliance obligations as outlined in Part III, Sections 3–1, and Part II, Section 10 of the “Code of Practice for Interactive Computer Service Platforms and Internet Intermediaries (CoP for ICSP/II).”
“The report underscores the importance of the Code in addressing the dualities of social media as both a tool for progress and a potential source of harm. By enforcing compliance, NITDA seeks to create a transparent and responsible digital ecosystem in Nigeria,” the review reads.
The agency urged companies to prioritize compliance, emphasizing that conformity to the Code of Practice is crucial for cultivating trust, ensuring user safety, and preventing the misuse of digital platforms for damaging purposes.
The Code, introduced by NITDA in September 2022 in collaboration with the Nigerian Communications Commission (NCC) and the National Broadcasting Commission (NBC), aims to mitigate online harm, promote accountability and create a safer digital environment.
Part II, Section 10 of the Code mandates Large Service Platforms (LSPs) to submit annual compliance reports to NITDA to ensure adherence to regulatory standards and foster transparency.
It also requires the establishment of physical offices, the appointment of liaison officers for government communication, and the engagement of certified fact-checkers. Already, major LSPs have registered with the Corporate Affairs Commission (CAC).
The NITDA report further notes the significant content moderation efforts undertaken by LSPs, including actions on fake accounts and harmful content — child pornography, hate speech, and misinformation.
As of 2023, many accounts in Nigeria were closed for breaching the NITDA Code and the community rules of different platforms: 9,610,054 on Google; 691,596 on LinkedIn; 599,776 on TikTok, and 1,198,205 on X.
The platforms also deleted millions of posts that violated the provisions of the Code and community guidelines: 59,670,247 posts on Google; 237,837 on LinkedIn; 4,578,858 on TikTok, and 168,500 on X.
