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.
1% taxed of every single Nigerian users is enough of money, and that is too much in my opinion they should reduce around 0.5 percent taxed because as i know Nigerian are increasing in volume on a regular basis and if this tax continue then i think there maybe a time where they would only have little users whereas, channeling their trade to another more tax free exchanges that offers p2p without charging for their spot trading.