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Compliance Requirements After Incorporating a Business in Nigeria

Incorporation is the birth of your company, but compliance is what keeps it alive. In 2026, the regulatory environment is more automated, meaning the CAC and NRS can easily track defaults. To avoid being delisted or fined, every new director must follow the ‘Post-Incorporation Roadmap’ strictly.

Statutory Requirements

  • Minute Books & Registers: You must maintain a Register of Members and a Register of Directors at your registered office.
  • TIN Activation: Ensure your RC Number is active on TaxPro Max. See How to Link Your TIN.
  • First AGM: Hold your first Annual General Meeting within 18 months of incorporation.
  • NRS Filing: Register for VAT if your turnover is expected to exceed ₦50M.

For more details on tax-specific deadlines, see When to Register for Tax. For a broader overview, check the Resolution Law Firm guide or the CAC official site.”