Nigeria’s National Assembly is seeking to impose a 9% tax on service fees payable by users of electronic communication services. According to PricewaterhouseCoopers (PwC) Nigeria, if enacted into law, the Communication Service Tax Bill (CST) 2015 will impose, charge and collect tax on services including voice calls, SMS, MMS, data and pay-TV, and will be borne by the customers. Service providers, meanwhile, will be required to file monthly tax returns with the Federal Inland Revenue Service (FIRS) with penalties for non-compliance. PwC notes that if it is introduced, the CST would further increase the tax burden on both service providers and customers, as multiple taxation already exists in the sector in the form of an IT tax on profits, an annual operator levy on turnover and VAT on the consumption of telecoms services.