LAGOS — PwC Nigeria says the new tax rules for virtual assets lack an effective date and will be hard to enforce on peer-to-peer trades that take place outside exchanges. The rules impose a 1 per cent withholding tax on disposals, 10 per cent on staking and mining income, 7.5 per cent VAT on fees and 30 per cent tax on company gains, with exchanges acting as tax collectors. PwC welcomed the decision to calculate gains in dollars before converting them to naira.