From 1 March 2023, the National Identification Number (NIN) shall be the only acceptable mode of identification for all processes to be filed at the Corporate Affairs Commission (“CAC” or “the Commission”). Consequently, applicants shall be required to enter their NIN in the appropriate fields on the appropriate online-application form provided via the CAC portal.
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Corporate Law & Practice
Regulatory Compliance
Updates & Headlines
March 20, 2023
Regulatory Update: Mandatory use of National Identification Number (NIN) for applications to the CAC in Nigeria
Corporate Law & Practice
Industry Insight
Regulatory Compliance
Technology Law
September 28, 2022
International Businesses in the Digital Economy: Why Nigeria Adopted its Significant Economic Presence (SEP) Rules over OECD’s Corporate Tax Agreement
In this article, Jude Ayua briefly highlights and discusses the provisions of the OECD framework on base erosion, profit sharing, and taxation of international businesses in the digital economy, the three reasons why the FIRS rejected it, and the four steps FIRS has taken to ensure that Nigeria’s revenue is not hurt by its decision.
Corporate Law & Practice
Startups
September 7, 2020
Registration of a Private Company Limited by Shares in Nigeria (In Light of New CAMA 2020)
by Gabriel Eze The Companies and Allied Matters Act 2020 (“CAMA 2020”, “the New CAMA”, or “the Act”) was assented to by President Muhammadu Buhari on 7 August 2020. In effect, the new CAMA repealed and replaced the CAMA of.. Read more
Corporate Law & Practice
August 25, 2020
One-person Company in the New CAMA: A Bow to an Existing Practice
by Stephen Azubuike By the provisions of section 18(2) of the Company and Allied Matters Act 2020 (“CAMA 2020” or “the New CAMA”), the Nigerian Legislature merely bowed to the already existing practice of one-person company ownership in the country.. Read more