I have heard about it, but only in Uganda has such a tax been introduced. The people disagreed with this. In May 2018, the Ugandan government introduced the tax to curb gossip and broaden the country's tax base. Effective July 2018, Internet users in Uganda seeking to access social media sites were required to pay the daily duty tax of 200 Ugandan shillings equivalent to 0.05 USD cents. The government said the tax was intended to raise revenues and curb online gossip. Instead, by 2019, the imposition of the tax had resulted in a decline in the number of internet users, failed revenue targets, and social unrest. And as the site https://www.global-accountant.net/payroll-tax-penalty-questions-answers/ claims, in the end, no one got what they wanted by imposing this tax.