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$47.8m Tax: MTN @ TAT, Seeks Answers to 5 Crucial Issues

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MTN Nigeria has released details of its ongoing legal battle with the Federal Inland Revenue Service (FIRS) and why it is challenging the recent decision of the Tax Appeal Tribunal (TAT) that it should pay the sum of $47.8 million to the revenue agency.

$47.8m Tax: MTN @ TAT, Seeks Answers to 5 Crucial Issues

The company in a statement titled, ‘MTN’s Tax Matter: Unveiling the Issues’ said it filed an appeal at the Tax Appeal Tribunal to challenge the October 20, 2023 judgment.

MTN Nigeria submitted five crucial issues to the Tribunal for determination.

The first matter seeks to establish whether, considering the clear and unequivocal provisions of the VAT Act before the amendment by the Finance Acts, the provision of software, licensing, and upgrades qualifies as a taxable supply of goods and services.

The second issue in question, according to the filing, is whether the provision/lease of bandwidth capacities through transponders located in the satellite qualifies as a taxable supply of goods and services.

In addition, MTN is seeking clarity on whether, in the absence of the production of any false or untrue document or statement by MTN, the FIRS has the authority to conduct a tax investigation beyond the 5-year restriction.

Another aspect involves determining whether the training provided by offshore facilitators outside of Nigeria is liable to VAT in Nigeria.

The final point for consideration is whether the FIRS acted in error when it calculated and imposed interest and penalty on MTN’s alleged non-remittance of VAT liabilities, considering that the said liabilities have not become final and conclusive.

MTN said:  “The matter began on September 4, 2018, when the then Attorney General of the Federation, Abubakar Malami unilaterally imposed $2 billion in back taxes on MTN Nigeria, resulting in a legal action by MTN Nigeria against the AGF. In 2020, the AGF referred the matter to the Federal Inland Revenue Service (FIRS) and Nigeria Customs, withdrawing the letter of demand for the aforementioned $2 billion issued in 2018.

“A series of engagements between FIRS and MTN led to the amount being revised to $93.6 million, comprising $72.6 million as principal liabilities and $21 million for penalties and interest. MTN’s objection to this amount resulted in an upward review to $135.7 million, comprising a principal tax liability of $47.8 million, while interest and penalty amounted to $87.9 million.”

The recent ruling of the Tax Appeal Tribunal appears to not exactly favour both parties in the matter. While it absolved MTN from paying the sum of $21,039,807 as penalties and interest on the principal sum, FIRS would wish to receive the sum.

It is believed that the case holds the potential to improve Nigeria’s tax jurisprudence, strengthen the country’s finance system, and ultimately improve confidence in the business community.


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PIN Engages 1,300 Stakeholders Across Africa to Advance Digital Rights, Inclusion

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Paradigm Initiative (PIN), a pan-African digital rights and inclusion organisation, says it has engaged more than 1,300 stakeholders across 11 African countries through a series of forums, training sessions and policy dialogues aimed at strengthening digital rights, inclusion and online civic participation.

PIN Engages 1,300 Stakeholders Across Africa to Advance Digital Rights, Inclusion

The organisation disclosed this in a statement, saying the engagements were carried out during the second quarter of the year through 26 programmes focused on election monitoring, judicial capacity building, digital literacy and policy development.

According to PIN, the initiative brought together policymakers, judges, lawyers, journalists, civil society organisations and community groups to promote a safer, more inclusive digital ecosystem across the continent.

The organisation said the programmes focused on safeguarding electoral integrity in Zambia, The Gambia and Ethiopia, while also strengthening the capacity of Nigeria’s judiciary on issues relating to Artificial Intelligence (AI), data privacy and digital evidence.

In partnership with Meta, PIN trained 35 judges in Lagos across two cohorts on privacy, data protection, AI and digital evidence.

It described the initiative as a significant step towards equipping Nigeria’s judicial officers to effectively handle legal disputes arising from an increasingly digital society.

The organisation also expanded its Digital Rights and Elections in Africa Meetings (DREAM) to Ethiopia, The Gambia and Zambia.

According to the statement, the programme equipped 110 civil society organisations, media professionals and election management bodies with skills to monitor digital rights violations and protect online civic spaces during election periods.

PIN further said its Digital Rights Academy (DRA) trained more than 100 lawyers, law students and digital rights advocates from Cameroon, the Republic of Congo, Ghana, Nigeria, Tanzania and Zimbabwe.

The academy focused on strengthening participants’ capacity in strategic litigation and promoting accountability for digital rights violations.

The organisation also hosted a Digital Policy Engagement Roundtable, bringing together 34 stakeholders, including organisations representing persons with disabilities, to discuss accessibility and inclusion in digital policy development.

It said Afrocities roundtables held in Nigeria and Tanzania attracted 80 participants who explored ways of improving informal workers’ access to digital social protection and financial services.

According to the statement, a ministerial roundtable in Zambia also aligned the country’s digital priorities with the World Summit on the Information Society (WSIS+20) review process.

PIN said it also implemented the Digital Rights and Inclusion Board Learning Experience (DRIBLE) Ambassadors Training in Cameroon, Nigeria and Senegal.

The programme reached 315 participants and strengthened their capacity to deliver digital rights education through experiential learning approaches.

The organisation said the training improved participants’ understanding of digital rights and increased interest in practical digital rights education across communities.

PIN also highlighted the successful hosting of the Digital Rights and Inclusion Forum 2026 (DRIF26) in Abidjan, Côte d’Ivoire.

The forum, themed “Building Inclusive and Resilient Digital Futures”, attracted 415 participants from more than 39 countries.

According to the organisation, the event brought together policymakers, civil society organisations, media professionals, academics, legal experts, technologists, human rights defenders and development partners to promote dialogue, partnerships and knowledge sharing on Africa’s digital future.

PIN said the engagements underscored the growing importance of collaborative efforts in advancing digital rights, promoting inclusion and strengthening digital governance across the continent


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FG Halts Enforcement of New Regulations on Internet Platforms

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Federal Government has suspended the implementation and enforcement of newly introduced regulations affecting internet platforms, online intermediaries and other cross-cutting issues in the digital economy pending the development of a harmonised national policy framework.

FG Halts Enforcement of New Regulations on Internet Platforms

Bosun Tijani

The Minister of Communications, Innovation and Digital Economy, Bosun Tijani, issued the directive following a strategic meeting with the leadership of the Nigerian Communications Commission, National Information Technology Development Agency and the Nigeria Data Protection Commission.

According to a statement issued on Tuesday, the three agencies have been directed to maintain the existing regulatory framework while efforts to harmonise policies are underway.

The statement said the implementation or enforcement of recently introduced regulations, guidelines, codes, directives and administrative requirements relating to internet platforms and other digital economy issues would be deferred where they are part of the ongoing review.

It, however, clarified that the directive does not affect the statutory responsibilities of the agencies.

According to the ministry, existing regulations that fall within the legal mandates of the respective agencies will remain in force, provided they are consistent with the ministry’s policy direction.

Tijani said the rapid convergence of telecommunications, digital platforms, artificial intelligence, online safety and data governance had created overlapping regulatory responsibilities, making closer collaboration among regulators imperative.

He said a harmonised regulatory framework would provide greater legal certainty for businesses, encourage investment, promote innovation, strengthen consumer confidence and enhance Nigeria’s competitiveness as Africa’s leading digital economy.

“As part of the harmonisation process, a joint technical coordination committee comprising representatives of the NCC, NITDA and NDPC has been established.

“The committee will coordinate stakeholder consultations and develop recommendations for a unified national policy and governance framework,” the statement said.

It added that the proposed framework would seek to clearly define the responsibilities of each regulator, reduce compliance uncertainty for businesses and improve regulatory coordination across the digital ecosystem.

The ministry stressed that the harmonisation exercise was aimed at improving collaboration among the agencies and was not intended to diminish their statutory powers.

The development comes less than 24 hours after President Bola Tinubu directed the Federal Competition and Consumer Protection Commission to investigate major technology companies and generative artificial intelligence platforms over allegations of anti-competitive practices and the exploitation of Nigerian media content.


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Airtel Africa Cuts Diesel Dependence by 9.1m Litres

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Airtel Africa, a telecommunications and mobile money services provider across 14 African countries, saved 9.1 million litres of diesel during its just ended 2025/2026 financial year, as part of efforts to drive responsible growth by minimising the environmental impact of its operations.

This was achieved by reducing reliance on diesel and increasing use of lower-carbon energy sources, including the conversion of 390 infrastructure sites to on-grid power during the year, thus improving efficiency and reducing emissions.

Airtel Africa CEO, Sunil Taldar highlighted this achievement during a media roundtable held in Lusaka, Zambia, where he presented the Group’s Sustainability Scorecard and progress towards building a more sustainable, inclusive and connected Africa.

Other initiatives to reduce Airtel Africa’s environmental impact during the year included promoting the circular economy, recycling 94% of total waste generated. These form part of Airtel Africa’s broader sustainability strategy, which seeks to create long-term value by balancing business growth with environmental stewardship, digital inclusion and socio-economic development.

Mr. Taldar emphasized that responsible growth remains central to Airtel Africa’s business strategy and is reflected in the company’s ability to extend services and opportunities to millions of people across the continent while advancing sustainability goals. Airtel Africa’s network now reaches 81.9% of the population across its markets, enabling greater access to connectivity, information, education and economic opportunities for individuals and communities.

The company recorded progress in its efforts to advance financial inclusion. Airtel Money now serves 54.1 million customers through a network of 2.4 million agents, making it one of Africa’s largest digital financial services ecosystems. Notably, 44.1% of Airtel Money customers are female, demonstrating the platform’s growing role in empowering women through access to secure, affordable and convenient financial services.

Beyond connectivity and financial inclusion, Airtel Africa, through its philanthropic arm, Airtel Africa Foundation continued to drive meaningful change across communities in the continent, investing US$6.2 million in priority programmes in four strategic areas namely Financial Inclusion, Education, Environmental Sustainability and Digital Inclusion.

Through its partnership with UNICEF, 3,296 schools have been connected to the free internet access, helping to bridge the digital divide and expand access to quality education reaching over 2 million learners and 38,868 teachers, while 64 zero-rated digital learning platforms enabled more than 11 million learners to access free digital educational content.

Also, during the year, more than 30,000 young people received digital skills training, while over 250 full undergraduate STEM scholarships were awarded through the Airtel Africa Tech Fellowship programme, helping to prepare the next generation of African innovators and technology leaders.

 


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