NOTIFICATION OF CHANGE OF PARTICULARS
When Do You Need to File a Notification?
Life and business move fast. You must notify the tax authorities if any of the
following occur:
For Individuals
Change of Name: Usually due to marriage or legal deed poll.
Change of Address: Moving your primary residence (this may affect which
State Internal Revenue Service you pay your PAYE or personal income tax
to).
Change of Employment: Transitioning from an employee (PAYE) to a
self-employed person or business owner.
Contact Information: Updates to your phone number or the email address
linked to your NIN/TIN.
Change in Business Name: If the company rebrands or changes its
registered name with the CAC.
Change in Registered Office: Moving the physical headquarters or principal
place of business.
Nature of Business: If a company shifts from, for example, "General
Contracts" to "Oil and Gas Services" (this often changes the tax rate or
applicable incentives). -
Cessation of Business: If the business stops operating entirely, you must
notify the NRS to prevent continuous "Best of Judgment" (BOJ)
assessments.