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Self-certification

The Federal Inland Revenue Service (FIRS) issued the Income Tax (Common Reporting Standard) Regulation on the 1st of July 2019The Regulation is aimed at fostering co-operation between tax administrators around the world. In addition, participating jurisdictions have responsibilities to exchange taxpayers’ information reciprocally, under the Automatic Exchange of Information (AEOI) initiative.

For Accounts opened from 1st July, 2019, All Individuals and Entities are required to self-certify their residence for tax purpose and provide relevant information during account opening. Self-certifications may also be required at update of pre-existing accounts.

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