Defines the types of network terminals (integrated access devices, standalone NIDs, smart jacks) and lists companion standards (e.g., GR-1089-CORE, ITU-T K.21).
The FIRS has become increasingly aggressive in auditing transfer pricing. Non-compliance with documentation requirements attracts stiff penalties. In Nigeria, the penalty for failure to prepare or keep documentation can range from ₦10,000 to ₦500,000 for the first month, with additional daily penalties for continued default. ntrp 6023 pdf