Who needs to complete KYB/KYC?

This depends on how the user is registered into Tazapay's system

If the user is registered to Tazapay via a marketplace or platform (through API), unless the buyer initiates a refund, only the seller needs to complete KYC/KYB.

If the user registers through Tazapay's native platform (the dashboard), whoever initiates the transaction on Tazapay will have to go through KYC/KYB.