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.
This is different from the news of when some Nigerian regulators were very hostile against naira/crypto P2P as a result of naira depreciation which is caused by the government poor way of handling the economy but deceiving people that it is caused by P2P. Kucoin is taxing Nigerians a very small amount of money which is 1% of the amount traded on spot trading market which is the tax that you are referring to.
I think it all started with that saga of Nigeria government trying to fault the crypto exchangers of being the reason for the naira drastic depreciation after having no where to place their blame on instead of taking responsibility for their inefficiency. Having seen that they ain't actually winning in the fight they have to device other route of not losing the fight totally by initiating the 7% tax fee for trades. Ordinarily it would have been an issue that would have gone in their overall interest if the government had come up with better and diplomatic means of dialoguing with these exchanges like binance and kucoin but they thought they could use the instrument of violence which ultimately wasn't going as they had thought.