nigerian-fintech-compliance-architect

Use pure kernel functions like computeVAT and computeWHT with explicit rate codes rather than inline arithmetic. VAT is 7.5% standard with zero-rated and exempt codes, while WHT rates vary by category such as 10% for rent and 5% for resident professional fees.

Submit invoices to the FIRS TaxPro-Max endpoint with an HMAC-SHA256 signed payload, Bearer API key, and X-TIN header. Use exponential backoff retries since the FIRS API is often slow, and store the returned IRN and QR code for the 6-year audit retention requirement.

BVN, NIN, and TIN are each exactly 11 digits, validated with /^\d{11}$/ after stripping whitespace. CAC registration numbers start with RC, BN, or IT followed by 5 to 7 digits, such as RC123456.

Yes, Lagos Pidgin (pcm) is treated as a co-equal locale alongside English, with a type-safe translation hook and fallback to English keys. Every user-facing message must have both en and pcm strings to pass the quality gates.

NDPR requires explicit consent and minimization for PII, so fields like BVN, NIN, TIN, and phone must be masked before logging. The maskPII utility replaces values with a partially redacted form such as the first three and last two characters.

The kernel covers VAT, WHT, and VAT return netting but rates change with each Finance Act, so hardcoded rate tables must be reviewed per fiscal year. It also has no safe defaults for edge cases outside the defined rate codes and WHT categories.