Nigeria's Federal Inland Revenue Service (FIRS) issued a public notice on 4 January 2022 announcing that it has withdrawn the suspension of the CbC report local filing requirement for non-parent constituent entities that was provided by a notice issued in May 2021. The withdrawal of the suspension follows a review of Nigeria's compliance with the confidentiality and data safeguard requirements to qualify as a reciprocal jurisdiction for CbC reporting purposes. As such, the secondary local filing requirement for non-parent constituent entities applies from 1 January 2022.