I had this news something last year or early this year when most of the exchanges that offer p2p trade were seriously getting limited or ban, this was same thing that was applicable to kucoin making them to implement this law but i know that this is a bad move for them, as many Nigerians won't longer patronize them again due to this tax and vat fees.
I think you can use bybit for free without any additional charges apply when making deposits to their exchange.