Are Dividends From Nigerian Shares Subject to Tax?

Please i knew that,tax will automatically reduced from your interest when investing in Treasury bills because have invested in it, but what about interest of money market mutual funds or about dividends.
Secondly i registered my business last year November under CAC as business name not as Ltd, but i went to Nigeria interna revenue service office here in Ilorin Kwara state, first they created tax id for and i asked how am I going to pay tax, the person that attended to me that day said my business has not commence on their portal, am confused why my business has not commenced how did you generated “tax id”? She told me that before my business can be active on their portal i will have to write letter head letter and put my business name and my tax id in the letter. Since i didn’t understand what next to do i didn’t even bother to go there again. But after some weeks i went to state revenue service office to ask them how am i going to pay tax, the person asked that what is the nature of my business and i told her exactly my business, but she said i didn’t have to file for taxes, the reasons why am asking is that i saw one post of Mr IKING FERRY some weeks ago that some people or business owner will cry when will Enter taxes period,i want to ask what possibly can i do or maybe is how asked those revenue staffs question is poorly presented. Please am commercial motorcyclist, what did you suggest i can do and how. Thank you