Nigeria

Individual - Significant developments

Last reviewed - 21 February 2022

Lagos State Internal Revenue Service (LIRS) launches Service Charter

On 28 July 2021, the Lagos Internal Revenue Service (LIRS) released a Service Charter highlighting the LIRS’ mode of operations and services to be provided to taxpayers and other stakeholders. The Charter also underscores the rights, obligations and expectations of the LIRS and its stakeholders, with the aim of enhancing effective customer-friendly service delivery. The Charter is designed to serve as a guide regarding the general administration of taxes by the LIRS, and is expected to boost trust and accountability between the LIRS and its stakeholders, especially taxpayers.

Expatriates to obtain Nigeria’s National Identity Number (NIN)

Section 16 of the NIMC Act defines registrable persons to include Nigerian citizens, permanent residents and foreigners who are legally resident in the country for a period of 2 years or more. Below are the list of requirements for expatriates to obtain a NIN:

  1. International passport
  2. Residence permit (CERPAC form / card)
  3. Bank Verification Number (BVN)