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From:
Finance in Africa
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Nigeria's new Tax Act: What the tax ID means for you - Finance in Africa
https://financeinafrica.com/insights/nigeria-tax-id-means-for-you/
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Under the Nigeria Tax Administration Act (NTAA), the use of a Tax Identification Number (Tax ID) will be mandatory for a range of activities, from banking to business registration, beginning January 1, 2026.
