Nigeria’s Tax Appeal Tribunal has ruled that a company that does not qualify as a telecommunications company, even if it is active in the sector, is not subject to the National Information Technology Development Act (NITDA) levy.Businesses in the telecommunications sector should review the nature/objective of their operations to determine if they should be subjected to the NITDA Levy.Executive summaryOn 3 February 2023, the Lagos division of the Tax Appeal Tribunal (TAT) ruled in favor of INT Towers Limited (INTT), in a tax dispute case bordering around the applicability of the National Information Technology Development Act levy (the levy) on...