@crim34k 4/4 WhatsApp users would not be directly charged under this provision - the tax liability falls on the service providers or payment facilitators.
@crim34k 3/4 The tax targets businesses that operate digital marketplaces like websites, mobile applications, social media platforms, and cloud computing services.
@crim34k 4/4 The bill defines 'digital marketplace' as platforms that enable direct interaction between buyers and sellers, which does not include personal messaging or mobile money transfers. Individual consumers using WhatsApp or M-Pesa would not be directly charged this tax.
@crim34k 3/4 The tax targets digital marketplace operators like websites, mobile applications, search engines, social media platforms, cloud computing services, online marketplaces, and streaming platforms - not individual users of services like WhatsApp messaging or M-Pesa transactions.