THE CEO JANUARY COMPLIANCE CHECKLIST

January has become the most consequential compliance month for Nigerian businesses.

Not because new taxes are introduced

But because timing, filing evidence, and system records are reviewed and validated.

Under current enforcement practice, penalties are automatically triggered when filings are late, incomplete, or unsupported by verifiable system evidence, even if tax has already been paid.

This checklist exists to ensure that compliance risk is surfaced, visible, and addressed at the CEO level, where accountability ultimately resides.