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Central Bank of Nigeria on their X official page has released a circular to all non-interest and payment service banks, other financial institutions, mobile money operators and payment service providers to collect and remit Cyber security Levy from customers
This implies that all customers of any of the above stated institution shall be made to pay the said compulsary Cybersecurity Levy at the point of transaction with a narration "Cybersecurity Levy"
This fee will be additional to the Stamp Duty, Electronic levy, and SMS Charge
See official circular below