No doubt the entire globe is moving towards digital direction, therefore all other activities both in the private and public sector will be falling short of expectations lagging behind of any sort. Conscious of this global strides and developement,the Federal Inland Revenue Service FIRS,the sole collector of government revenues in Nigeria was proactive in it’s efforts to introduce “Digital Tax” across board,so as to build more revenue generation base of the service along with other unrelenting efforts. World over,it is no longer news that digital activities has become the other…