STEPS, REQUIREMENTS, AND COST OF PROCESSING EXPATRIATE QUOTA, STR VISA, AND CERPAC (RESIDENCE PERMIT) IN NIGERIA.

A foreigner who desires to invest in the Nigerian economy or a Nigerian that wishes to engage the services of a foreign expert must make certain that a business entity is registered with the Corporate Affairs Commission as a Limited liability Company (LTD)
Aligned with the conditions of the above assertion, it will be pertinent to take a critical look at the step by step guide, requirements, and cost of processing an Expatriate quota application, Subject to Regularization (STR) Visa and Combine Expatriate Residence Permit and Alien Card (CERPAC) after the completion of an incorporation process.

The essence of fusing all three processes in an article is consequent from the fact that none of the processes can stand alone. Any company that commences the process of an Expatriate quota application must finalize it with a residence permit in that order.

STEP 1 (EXPATRIATE QUOTA)
The First step a wholly Foreign company, a joint venture Company (between a Nigerian and a Foreign), or a Nigerian company wishing to have a Foreigner in its employment will take in order to secure an officially permitted residence permit for its foreign employees are as follows:
1. An application for an expatriate quota and Business permit (For a joint venture Company) addressed to the Permanent Secretary, Federal Ministry of Interior, Old Secretariat, Garki, Abuja, FCT.
2. Certificate of Incorporation issued by CAC upon the completion of the registration process.
3. Form CAC 2A and 7A or 1.1 (For samples of the Forms visit: (https://ibechidoassociates.com/download-legal-documents/)
4. Memorandum and Articles of Association of the company evidencing its nature of Business.
5. Feasibility report assessing the practicability and viability of the projects of the applicant company.
6. Tax Clearance Certificate (TCC) issued by FIRS. The original must be presented for sighting.
7. Bank reference letter showing the financial capacity of the applicant.
8. Lease agreement confirming the applicant’s right to the use of a property for its business.
9. Joint Venture agreement( In case of a foreign partnership)
10. Evidence of capital and Machinery importation
11. Proposed salary, job description, and academic qualification of the Expatriate(s)
BREAKDOWN OF EXPATRIATE QUOTA AND BUSINESS PERMIT FEES
S/NO FEES N
1 Online registration/Automation 51,000
2 Processing fee 30,000
3 Business permit 100,000
4 Single quota position 30,000

(See reference for link regarding breakdown of expatriate quota and Business permit fees)
After the grant of an expatriate quota by the Minister of Interior, the next step to take before a Nigerian green card is issued is to apply for a Subject to Regularization (STR) VISA from the Nigerian Embassy in the country of origin of the expatriate where he or she has been residing for the last 6 months and the requirements and cost are:

STEP 2: Requirements for the processing of a Subject to Regularization STR VISA
1. Valid Passport with a 6months Validity
2. Letter of employment from the employer of the expatriate.
3. Credentials of the expatriate
4. Proof of online payment of Visa.
Total processing Fee: N70, 000.

STEP 3: CERPAC (Residence permit application)
After the grant of an STR Visa, the expatriate can come into Nigeria and Regularize the Visa with the following documents and fees

1. Purchase of CR (Concessionary) Forms
2. Four(4) Nos “2×2 passport photographs on white background.
3. Application on the letter headed paper of the employer indicating acceptance of Immigration Responsibilities I.R endorsed by the Nigerian High Commissioner.
4. National passport of the applicant with STR Visa endorsement and photocopies of relevant data pages.
5. Letter of appointment and acceptance of the offer by the employee.
6. Expatriate quota approval of the company issued by the Minister of Interior.
7. Photocopies of applicants credential
8. Duly completed forms IMMA 2.1 and E.20
9. Particulars of incorporation documents as contained in the requirements for expatriate quota application.
10. Qualifying certificate and Resume of expatriate
11. Company Profile of the applicant.
FEES
Cerpac fee- 2,000 Dollars per expatriate. (The new rate was introduced by the Minister of Interior in 2018)

DURATION
After submission of the application, a temporary card valid for one year will be issued pending when the permanent card is ready (usually for a period of 2-3 months)
The application is submitted at the office of the Comptroller-General of Immigration (immigration HQ, airport road Sauka, Abuja)
The presence of the expatriate is required.
The expatriate can travel in and out of Nigeria with the Temporary card pending when the original would be ready for pick up.

REFERENCES:
• Ministry of Interior: https://ecitibiz.interior.gov.ng/expatriate/feesdetails
• Ibe, Chido and Associates: https://ibechidoassociates.com/steps-requirements-and-cost-of-processing-expatriate-quota-str-visa-and-cerpac-residence-permit-in-nigeria/

Okpi, Ibe Chinedu is the Principal Partner in the Law Firm of Ibe, Chido and Associates ( www.ibechidoassociates.com ) with extensive knowledge in Corporate and Commercial Law Practice. He can be contacted via phone: 07069279374 or email: info@ibechidoassociates.com.

The Money Laundering (Prohibition) Act and the Terrorism (Prevention) Act (TPA) all of 2011(as amended) are laws put in place to prohibit Money laundering in Nigeria and the Special Control Unit against Money Laundering is the governmental unit which collaborates the efforts of the Economic and Financial Crimes Commission (EFCC) in implementing Nigeria’s Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) regime.

To further guarantee that money laundering is reduced to the barest minimum, the above stated laws assigned some businesses the appellation of a Designated Non-Financial Institutions (DNFIs) and one of the cardinal statutory obligations of the DNFIs after the first three (3) months of commencing Business operations is to register with SCUML.

For a detailed information on Business entities selected as DNFI’s, please visit: https://ibechidoassociates.com/how-to-process-a-special-control-unit-against-money-laundering-scuml-compliance-certificate/

The following are phases required for a successful application for a SCUML Compliance Certificates:
Firstly, the registration is carried out through the SCUML online registration platform which is www.scuml.org and the required information to be utilized for the completion of the registration process and upload of requisite documents on the platform include the following:
• Certificate of Incorporation/registration.
• Form CAC 1.1 or Form BN 1(for Business names) and Form CAC 2A or 7A for older companies.
• Memorandum and Articles of Association.
• Tax Clearance certificate or Print out of TIN.
• Company Profile.
• Constitution in case of an NGO or NPO.
• Professional Certificate ( for professional)

REQUISITE INFORMATION FOR REGISTRATION LOGIN
• DNFI category
• BVN of the Company or Business
• Bank details( account name and number)
• Head office of the Company or Business
• Preferred Certificate pick up location.
• Phone no., email address and Website/Url of applicant

It is important to note that all pages of required documents are to be scanned in PDF (adobe reader). Visitors to the site are also advised to ensure that all documents scanned and uploaded are contained in a single file/document not exceeding 2MB or 200KB.

To ensure that a compliance certificate is issued, the applicant must Endeavour to visit the nearest SCUML branch office for follow up or send an email to helpdesk@scuml.org with all the relevant uploaded documents so that a Compliance officer will have a firsthand opportunity to ascertain the authenticity of the documents supplied.

The official duration for the Completion of the registration process for the issuance of a SCUML Compliance certificate is Seven (7) working days from the date the agency sent a notice of receipt of the application and this is subject to the condition that all submitted documents meets the agencies requirements.

On the other hand, the effect of Non Compliance with the registration with SCUML as a DNFI has a severe effect on the Business entity. Failure to comply with the requirements of registration will bring down the force of law to the effect that the institution will either be suspended from operating as a Business entity, or its license will be revoked pending compliance. Other sanctions include, fine, imprisonment or both as the case maybe.

In conclusion, it ought to be noted that Professional certificates are key to the success of an application for the issuance of a SCUML Compliance certificate, so therefore, it is important for an applicant to ensure that the Memorandum and Articles of association of the Company or the Form BN1 of the Business is thoroughly examined in order to ascertain eligibility.

On that note, below is a link for a Comprehensive list of Professional certificates required for both limited liability companies and Business name:
https://ibechidoassociates.com/how-to-process-a-special-control-unit-against-money-laundering-scuml-compliance-certificate/

REFERENCES:
• Special Control Unit against Money Laundering(SCUML): https://scuml.org/registration2/
https://www.scuml.org/faqs/

• Ibe, Chido and Associates: https://ibechidoassociates.com/how-to-process-a-special-control-unit-against-money-laundering-scuml-compliance-
certificate/

Okpi, Ibe Chinedu is the Principal partner in the Law Firm of Ibe, Chido and Associates ( www.ibechidoassociates.com ) with an extensive knowledge in Corporate and Commercial Law Practice. He can be contacted via phone: 07069279374 or email: info@ibechidoassociates.com.

Hello,
I want to use this medium to bring to your notice our latest publication on the topic; “HOW TO PROCESS AN EMPLOYER’S PERMIT/ RECRUITER’S LICENSE IN NIGERIA.”

Here is a link to the article: https://ibechidoassociates.com/how-to-process-an-employers-permit-recruiters-license-in-nigeria/

We believe this detailed guide/article will be very useful to you in ensuring swift implementation of your business ideas and its growth through proper licensing.

Or else, you can forward to any of your friends/associates you feel will find it relevant at this moment.
If you have any further questions (legal, corporate or business), please don't hesitate to get in touch with us for more clarification.

Warm regards
Barr Chinedu Okpi
Principal Partner
IBE, CHIDO AND ASSOCIATES
07069279374
Email: ibechidoassociates.@gmail.com

Most Government Ministries, Departments, and Agencies (MDA’s) require the completion of Various Forms that will be a basis for the collation of vital information and data that aids in the process of issuance of a Compliance certificate, permits, and Licenses.

This important mandate has necessitated the orderly provision of a one-stop-shop of all Forms issued by Government regulatory agencies and departments on this platform for ease of work on the subject.

visit this link: https://ibechidoassociates.com/download-legal-documents/

A foreigner who desires to invest in the Nigerian economy or a Nigerian that wishes to engage the services of a foreign expert must make certain that a business entity is registered with the Corporate Affairs Commission as a Limited liability Company (LTD)
Aligned with the conditions of the above assertion, it will be pertinent to take a critical look at the step by step guide, requirements and cost of processing an Expatriate quota application, Subject to Regularization (STR) Visa and Combine Expatriate Residence Permit and Alien card (CERPAC) after the completion of an incorporation process.

The essence of fusing all three processes in an article is consequent from the fact that none of the process can stand alone. Any company that commences the process of an Expatriate quota application must finalise it with a residence permit in that order.

STEP 1 (EXPATRIATE QUOTA)
The First step a wholly Foreign company, a joint venture Company (between a Nigerian and a Foreign) or a Nigerian company wishing to have a Foreigner in its employment will take in order to secure an officially permitted residence permit for its foreign employees are as follows:
1. An application for an expatriate quota and Business permit (For a joint venture Company) addressed to the Permanent secretary, Federal
Ministry of Interior, Old Secretariat, Garki, Abuja, FCT.
2. Certificate of Incorporation issued by CAC upon the completion of the registration process.
3. Form CAC 2A and 7A or 1.1 (For samples of the Forms visit: (https://ibechidoassociates.com/download-legal-documents/)
4. Memorandum and Articles of Association of the company evidencing its nature of Business.
5. Feasibility report assessing the practicability and viability of the projects of the applicant company.
6. Tax Clearance Certificate (TCC) issued by FIRS. The original must be presented for sighting.
7. Bank reference letter showing financial capacity of applicant.
8. Lease agreement confirming the applicant’s right to the use of a property for its business.
9. Joint Venture agreement( In case of a foreign partnership)
10. Evidence of capital and Machinery importation
11. Proposed salary, job description and academic qualification of the Expatriate(s)

BREAKDOWN OF EXPATRIATE QUOTA AND BUSINESS PERMIT FEES
S/NO FEES N
1 Online registration/Automation 51,000
2 Processing fee 30,000
3 Business permit 100,000
4 Single quota position 30,000

(See reference for link regarding breakdown of expatriate quota and Business permit fees)
After the grant of an expatriate quota by the Minister of Interior, the next step to take before a Nigerian green card is issued is to apply for a Subject to Regularization (STR) VISA from the Nigerian Embassy in the country of origin of the expatriate where he or she has been residing for the last 6 months and the requirements and cost are:

STEP 2: Requirements for the processing of a Subject to Regularization STR VISA
1. Valid Passport with a 6months Validity
2. Letter of employment from the employer of the expatriate.
3. Credentials of the expatriate
4. Proof of online payment of Visa.
Total processing Fee: N70, 000.

STEP 3: CERPAC (Residence permit application)
After the grant of an STR Visa, the expatriate can come into Nigeria and Regularize the Visa with the following documents and fees

1. Purchase of CR (Concessionary) Forms
2. Four(4) Nos “2×2 passport photograph on white background.
3. Application on the letter headed paper of the employer indicating acceptance of Immigration Responsibilities I.R endorsed by the Nigerian High
Commissioner.
4. National passport of the applicant with STR Visa endorsement and photocopies of relevant data pages.
5. Letter of appointment and acceptance of the offer by the employee.
6. Expatriate quota approval of the company issued by the Minister of Interior.
7. Photocopies of applicants credential
8. Duly completed forms IMMA 2.1 and E.20
9. Particulars of incorporation documents as contained in the requirements for expatriate quota application.
10. Qualifying certificate and Resume of expatriate
11. Company Profile of the applicant.

FEES
Cerpac fee- 2,000 Dollars per expatriate. (The new rate was introduced by the Minister of Interior since 2018)

DURATION
After submission of the application, a temporary card valid for one year will be issued pending when the permanent card is ready (usually for a period of 2-3 months)
The application is submitted at the office of the Comptroller-General of Immigration (immigration HQ, airport road Sauka, Abuja)
The presence of the expatriate is required.
The expatriate can travel in and out of Nigeria with the Temporary card pending when the original would be ready for pick up.

REFERENCES:
• Ministry of Interior: https://ecitibiz.interior.gov.ng/expatriate/feesdetails
• Ibe, Chido and Associates: https://ibechidoassociates.com/steps-requirements-and-cost-of-processing-expatriate-quota-str-visa-and-cerpac-
residence-permit-in-nigeria/

Okpi, Ibe Chinedu is the Principal partner in the Law Firm of Ibe, Chido and Associates ( www.ibechidoassociates.com ) with an extensive knowledge in Corporate and Commercial Law Practice. He can be contacted via phone: 07069279374 or email: info@ibechidoassociates.com.

HOW TO PROCESS ALL RELEVANT GOVERNMENT CONTRACT DOCUMENTS (PENCOM, ITF, NSITF) AND A COMPREHENSIVE LIST OF ALL GOVERNMENT TENDERS AND BUSINESS OPPORTUNITIES

The economic system of Nigeria being a blend of Government and private participation calls for a synergy between both partners in progress to formulate a course of action that will ensure the best qualified contractors, firms and companies in line with the Public Procurement Act (PPA) 2007 secure the right or license to implement Government projects that best suits public interest.

On the strength of the above premise, below are the eligibility requirements prospective bidders are obligate to present for a successful bid.
Firstly, before an entity can be classified as a company capable of processing a PENCOM, ITF and NSITF Compliance certificate for the purpose of a tender/expression of interest, such a body is expected to have been appropriately registered with the Corporate Affairs Commission and a Certificate of incorporation issued. Other documents issued upon completion of the registration process are Certified True Copies of Form CAC1.1 for newly registered companies and Form 2A, 2.1, and 7A for older companies.

For a successful tender/expression of interest to be accomplished, a copy of the Company’s income Tax Clearance Certificate (TCC) for the last three years preceding the invitation for tender/expression of interest must be presented.

To secure a TCC, a company must obtain a Company’s Taxpayers Identification Number (TIN) from a Federal Inland Revenue Services (FIRS) office. Then an application for the Company’s Income TCC has to be made to the FIRS with the following documents.
For new companies less than 6months:
1. Duly Completed Tax registration input form
2. Completed FIRS questionnaire for new taxpayers
3. A copy of the Certificate of incorporation, Memorandum and Articles of Association
4. Letter of appointment of a tax adviser and letter of acceptance.
5. Completed VAT registration Form (download link - www. ibechidoassociates.com/download-legal-documents/)

For companies older than 6months
1. Statement of Affairs or Audited Account.
2. Evidence of payment of pre-operational levy.

An evidence of current pension (PENCOM) compliance certificate valid till 31st December, of the bidding year is vital to a successful bid.
The following are the process and documents required before a Compliance certificate can be issued
1. Photocopy of certificate of incorporation
2. FIRS Tax Identification Number (TIN)
3. Processing of an EMPLOYER CODE with PENCOM
4. Registration of 3staff with a pension Fund Administrator (PFA)
5. Remittance of 18% of at least 3 staff salaries for Maximum of 36months
6. Processing of Group life insurance to cover at least 3 staff of the company

In addition, a proof of current Industrial Training Fund (ITF) Compliance certificate valid till 31st December, of the bidding year is fundamental for a successful tender.
The following are essential for registering an employer for an ITF compliance certificate:
1. Duly completed ITF Form 7A (download form link - www.ibechidoassociates.com/download-legal-documents/)
2. Original CAC certificate for sighting
3. Tax Clearance certificate
4. Current Audited Account
Furthermore, an evidence of current Nigerian Social Insurance Trust Fund (NSITF) Compliance certificate is key to a successful bid.
Below are indispensable for an application for the Certificate:
1. Tax Clearance certificate
2. CAC Certificate of Incorporation.
3. Evidence of remittance of 1% of 5 staff total salaries for a Maximum period of 72months.

In conclusion, for a successful bid to be achieved an evidence of Interim Registration Report from the National Database of Federal contractors, a Sworn affidavit, an Audited Account for the last 3years preceding the bid, Evidence of financial capacity to execute the contract are crucial.

For more detailed information on the above topic please visit https:///y9zth6d4

Furthermore, for a comprehensive list of all latest information on Government tenders and Business Opportunities please visit: https://www.etenders.com.ng/

Okpi, Ibe Chinedu is the Principal partner in the Law Firm of Ibe, Chido and Associates (www.ibechidoassociates.com), with an extensive knowledge in Corporate and Commercial Law Practice. He can be contacted via phone: 07069279374 or email: info@ibechidoassociates.com. Or ibechidoassociates@gmail.com

The economic system of Nigeria being a blend of Government and private participation calls for a synergy between both partners in progress to formulate a course of action that will ensure the best qualified contractors, firms and companies in line with the Public Procurement Act (PPA) 2007 secure the right or license to implement Government projects that best suits public interest.

On the strength of the above premise, below are the eligibility requirements prospective bidders are obligate to present for a successful bid.
Firstly, before an entity can be classified as a company capable of processing a PENCOM, ITF and NSITF Compliance certificate for the purpose of a tender/expression of interest, such a body is expected to have been appropriately registered with the Corporate Affairs Commission and a Certificate of incorporation issued. Other documents issued upon completion of the registration process are Certified True Copies of Form CAC1.1 for newly registered companies and Form 2A, 2.1, and 7A for older companies.

For a successful tender/expression of interest to be accomplished, a copy of the Company’s income Tax Clearance Certificate (TCC) for the last three years preceding the invitation for tender/expression of interest must be presented.
To secure a TCC, a company must obtain a Company’s Taxpayers Identification Number (TIN) from a Federal Inland Revenue Services (FIRS) office. Then an application for the Company’s Income TCC has to be made to the FIRS with the following documents.
For new companies less than 6months:
1. Duly Completed Tax registration input form
2. Completed FIRS questionnaire for new taxpayers
3. A copy of the Certificate of incorporation, Memorandum and Articles of Association
4. Letter of appointment of a tax adviser and letter of acceptance.
5. Completed VAT registration Form (download link - www. ibechidoassociates.com/download-legal-documents/)
For companies older than 6months
1. Statement of Affairs or Audited Account.
2. Evidence of payment of pre-operational levy.

Evidence of current pension (PENCOM) compliance certificate valid till 31st December, of the bidding year is vital to a successful bid.
The following are the process and documents required before a Compliance certificate can be issued
1. Photocopy of certificate of incorporation
2. FIRS Tax Identification Number (TIN)
3. Processing of an EMPLOYER CODE with PENCOM
4. Registration of 3staff with a pension Fund Administrator (PFA)
5. Remittance of 18% of at least 3 staff salaries for Maximum of 36months
6. Processing of Group life insurance to cover at least 3 staff of the company

In addition, a proof of current Industrial Training Fund (ITF) Compliance certificate valid till 31st December, of the bidding year is fundamental for a successful tender.
The following are essential for registering an employer for an ITF compliance certificate:
1. Duly completed ITF Form 7A (download form link - www.ibechidoassociates.com/download-legal-documents/)
2. Original CAC certificate for sighting
3. Tax Clearance certificate
4. Current Audited Account
Furthermore, an evidence of current Nigerian Social Insurance Trust Fund (NSITF) Compliance certificate is key to a successful bid.
Below are indispensable for an application for the Certificate:
1. Tax Clearance certificate
2. CAC Certificate of Incorporation.
3. Evidence of remittance of 1% of 5 staff total salaries for a Maximum period of 72months.

In conclusion, for a successful bid to be achieved an evidence of Interim Registration Report from the National Database of Federal contractors, a Sworn affidavit, an Audited Account for the last 3years preceding the bid, Evidence of financial capacity to execute the contract are crucial.
For more detailed information on the above topic please visit https:///y9zth6d4

Furthermore, for a comprehensive list of all latest information on Government tenders and Business Opportunities please visit: https://www.etenders.com.ng/

Okpi, Ibe Chinedu is the Principal partner in the Law Firm of Ibe, Chido and Associates (www.ibechidoassociates.com), with an extensive knowledge in Corporate and Commercial Law Practice. He can be contacted via phone: 07069279374 or email: info@ibechidoassociates.com. Or ibechidoassociates@gmail.com

The idea behind the concept of Trademark is for the protection of the ideas, inventions, designs and trade secrets of Investors and by so doing, ensure that their rights are not infringed upon by Competitors.

Once a Trademark is registered, it enables the owner to take legal actions against anyone who exploits benefits associated with the use of the registered mark without the consent or the authorization of the owner of the mark.
The description of a registrable “MARK” given by the Trademarks Act, CAP T13, and Laws of the Federation of Nigeria 2004 (“TMA”) denotes that:

For a Mark to be considered registrable, the following obligation and conditions must be contained therein:
 The name of a company, individual, or firm must be represented in a unique way
 the signature of the applicant for registration or some predecessor in his business;
 an invented word or invented words;
 a word or words having no direct reference to the character or quality of the goods e.g. OMO which is a unique mark for a brand of detergent , and not being according to its ordinary signification a geographical name or surname; any other distinctive mark;
Other indispensable obligation that is the basis of disqualification includes
 That the mark is deceptive or scandalous, contrary to law or morality.
 that the mark contains a word which is commonly used and accepted name of any single chemical element or single chemical compound, as
distinguished from a mixture in respect of a chemical substance or preparation
 that the mark contains some prohibited words and/symbols such as the names of chemical substances, Coat of Arms, the words "patent",
"patented", "registered", "registered design", "copyright", or words to the like effect, and so on.

The above mentioned grounds for objection to the registration of a Mark can be surmounted by making an oral or written application to the Registrar for waiver or the presenter of the Mark may do the needful and make the necessary adjustments to merit an approval and acceptance.

In Nigeria, the notion of Trademark is superintended by the Trademarks, Patents and Designs Registry, Commercial Law Department of the Ministry of Industry, Trade and Investment. An Application is made to the Registrar of Trademarks through his office stated above and will be submitted to the Head office of the Ministry at Block D, Old secretariat , Area 1, Garki, Abuja or visit: (http://www.iponigeria.com/#/Contact

REQUIREMENTS
The following are indispensible for the processing of a trademark application in Nigeria:
1. Specific details of the applicant/owner which includes the Name, Contact and Nationality.
2. A softcopy of the Design, device, logo, word(s) and prototype in a jpeg format (i.e. 120px x100px, 1200dpi) of goods and services for which the
trademark is to be registered.
3. A printed copy or any form of representation of the projected trademark
4. Power of Attorney signed by the applicant authorizing the agent to act on his behalf. In the case of a corporate entity, the authorization have to
be executed by the Directors or Company secretary and any person authorized by the officers of the company. The document is not expected to
be notarized.
5. Company seal or individual signature of the applicant

PROCESS AND PROCEDURE (A STEP BY STEP GUIDE)
They are basically FOUR steps which an applicant must follow in order to complete the process of trademark registration in Nigeria.

STEP 1: AVAILABILITY OF MARK SEARCH.

Firstly, a search has to be conducted on the mark within a specific class (es) of trademark. There are 45 classes (For a comprehensive list of all 45 Classes, visit: https://ibechidoassociates.com/a-step-by-step-guide-on-the-requirements-procedure-and-classes-of-trademark-registration-in-nigeria/) and an applicant must study the classes so that the search will be conducted within the appropriate class or those closely aligned to it.

STEP 2: TRADEMARK APPLICATION FILING

Upon a successful online or offline application, the TM registry portal generates an OFFICIAL ACKNOWLEDGEMENT LETTER which bears the application number and Filing date.
The duty to conduct a preliminary search to determine if the mark is distinct or dissimilar from prior filed and registered marks within the Class (es) the application is made is the Trademark Registry. This further search is the reason why the First stage Availability of Mark Search is optional. Once the Mark is considered to be registrable, the Registrar will issue an ACCEPTANCE LETTER.

STEP 3: PUBLICATION IN TRADEMARK JOURNAL
Once the application is published in the journal, a statutory period of two months must elapse from the date of the publication within which opposition to the mark can be filed against the registration of the trademark.

STEP 4: CERTIFICATION
After the Publication barrier is successfully tackled by a trademark applicant, as a result of no opposition to the application as published or that an opposition was resolved in favour of the applicant, a formal application will to be made to the Registrar by the Attorney for the issuance of a Trademark Certificate of Registration.
The Validity period of a trademark certificate is 7years and is renewable indefinitely for a fourteen (14) years

CLASSES OF TRADEMARKS IN NIGERIA
They are 45 different classes of Trademark in Nigeria and Studying and Understanding the Classes is key to ensuring that an application for Trademark is not declined due to failure to properly place an application on the appropriate designated Class. (For a comprehensive list of all 45 Classes, visit : https://ibechidoassociates.com/a-step-by-step-guide-on-the-requirements-procedure-and-classes-of-trademark-registration-in-nigeria/)

Okpi, Ibe Chinedu is the Principal partner in the Law Firm of Ibe, Chido and Associates (www.ibechidoassociates.com ) with an extensive knowledge in Corporate and Commercial Law Practice. He can be contacted via phone: 07069279374 or email: info@ibechidoassociates.com.

Companies and allied matters Act in Section 244(1) (2) describes a Director as a person or persons suitably appointed by the company to Direct and supervise the business of the company whether in executive or non-executive capacity.

It is important to note that non-executive Directors can be told apart from the former based on the fact that they do not have contracts of employment with the shareholders (owners) of the company and do not have fixed salaries, unlike their executive colleagues. They are paid based on an amount agreed by members of the company at the annual general meeting through a resolution. A company speaks and expresses its opinion through resolutions.

It is imperative to note that a put out Executive Director whose imminent removal is necessary for the growth of the business of the company (except if it can only be achieved at the cost of a pyrrhic victory), the shareholders must as a duty ensure that an offer for the post of a Non-executive Director Must be negotiated with him or her.
Based on the topic of discourse, an erring director can be shown the way out through the following procedure which must be strictly adhered to and failure might give rise to a cause of action in a court of competent jurisdiction.

Firstly, the Articles of the company which is the grand norm of the company must be consulted to ascertain whether it contains a specific procedure for the removal of a director. Also, the director’s service contract must be examined as well so that parties will be bound within the terms of their contract.

Secondly, a special notice which has a lifespan of 28 days must be given to the company by the persons who must compose a quorum which must consist of at least two-third majority of the shareholders who want the director removed.

The next step will be to ensure that the secretary of the company, who in most cases are lawyers, must acknowledge the received copy of the notice so that it can be tendered as an exhibit in the event of litigation. The secretary based on this employment contract will be required to notify the director concerned. The secretary will then make haste to issue a notice of a meeting preferably in two daily newspapers covering a period of 21 days prior to the meeting where members/shareholders will determine the fate of the Director.

The Director concerned after receiving notice of his removal must signify his intention to challenge his removal and his intentions must be backed with a letter to the secretary of the company. The secretary must then notify the members if it is the intent of the letter to defend the removal, and the notice will have to be prepared in such a form that exhibits an aspiration to defend.

It will be a fatal mistake if the members fail to ensure that all notices are served on the director. Moreso, it’ll be worse if notices were served and at the meeting, the Director is evidently restrained from entering his defense in whatsoever form even though his representations were not sent timeously to the Directors. He must be allowed to inform members that have formed a quorum for the meeting of his intention to challenge his removal.

After assuming the position of a judge and having heard the pleas of the Director, it’ll then be a mandate on the members to decide whether or not through a vote if the Director will retain his or her position and this will be based on the fact that 2/3 or ¾ majority of members votes in favour or against keeping hold of the Director. It is important to note that if the article of association adopts any other procedure for removal, then it becomes paramount to follow suit.

The company secretary who had convened the meeting must purchase a form CAC 7 (particulars of change in Directorship) from any office of the corporate Affairs commission(which is not advisable) or visit www.ibechidoassociates.com, download and print a coloured version of it, complete it and file within 14 days together with the following documents.
1. A resolution stating the name of the company, RC No, and registered address on the commission’s record. The name of the Director so
removed and a list of Directors after the change in Directorship. The resolution must be signed by two Directors with their regular signature
on the commission’s record.
• And a means of identification, if the shareholders had already found a replacement for the removed Director.
The Register of Directors and Secretaries which is located at the registered office address/Headquarters of the Company must be updated to ensure a proper record is kept.

In conclusion, the Directorship of a Company has an enormous responsibility attached to it which makes it a thriving endeavour in Nigeria for the entrepreneurial mind which is driven by the enhanced business development that has greeted our economy.
On the other hand, if the removal of a Director is necessary for the growth of the Business of the Company, in that case, it becomes a duty and responsibility that must be accomplished by all Legal means.

Here is a link to the article: https://ibechidoassociates.com/how-to-remove-a-director-from-a-corporate-legal-entity/

Okpi, Ibe Chinedu is the Principal partner in the Law Firm of Ibe, Chido and Associates ( www.ibechidoassociates.com ) with an extensive knowledge in Corporate and Commercial Law Practice. He can be contacted via phone: 07069279374 or email: info@ibechidoassociates.com.

The norm in Nigeria with regards to the recruitment of unemployed persons is that majority of recruitment agencies make promises of employment to unsuspecting job seekers which in most cases are non-existent and demand high consulting fees for such unscrupulous service. It is then crucial for companies or organizations keen on operating recruitment service as a recruitment agency or to function as a recruiter in any capacity in Nigeria to comply with the provisions of the Labour Act, CAP L1, LFN 2004, and obtain a RECRUITERS LICENSE from the Ministry of Labour and Employment.

The Federal Ministry of Labour and Employment has 2 main classes of Recruiter’s License issued to Potential Employment Agencies and Labour Contractors which includes the following:
a. Recruiters License for Domestic Operations
b. Recruiters License for International Operations

RECRUITERS LICENSE FOR DOMESTIC OPERATIONS.
This license serves the purpose of enabling its holder to carry out business as an employment agency within the sovereign territory of Nigeria.
The Domestic application Form can be downloaded from (https://labour.gov.ng/recruiters-licence/) and completed by companies seeking the License.
RECRUITERS LICENSE FOR INTERNATIONAL OPERATIONS
This License enables its holder to operate an employment agency within Nigeria as well as aiding the holder to make the placement of Nigerians in jobs abroad.

The International application Form can be downloaded from (https://labour.gov.ng/recruiters-licence/) and completed by Companies seeking the License.

REQUIREMENTS FOR RECRUITER'S LICENSE.
The following are documents and information essential for the procurement of an Employer’s permit/recruiter’s License from the Ministry of Labour and Employment:
1. The application for Recruitment permit must be on the Letterhead paper of the company addressed to the state controller of the Federal
Ministry of Labour, Lagos state office
2. Appropriately Completed application form (Obtainable from https://ibechidoassociates.com/download-legal-documents/
3. Photocopy of the receipt for the payment of the sum of N5,000 (This payment is made through remita)
4. Memorandum and Articles of Association stating that the company actually carry out the business of outsourcing manpower for recruitment
purposes
5. A copy of the management profile to determine the proficiency of the management.
6. Bank Guarantee/Insurance bond for the number of workers recruited.
7. Photocopy of the Certificate of Incorporation
8. Evidence of Registration with a Pension Fund Administrator
9. Copy of contract letter of appointment for both permanent and recruited staff
10. Copy of contract with client company (ies)
11. Three Copies of the company's Handbook/Conditions of Service (A booklet Form)
12. Evidence of health insurance bond for the number of workers recruited
13. Names, addresses and telephone numbers of Directors as contained in the Form CAC 7A of the Company
14. Evidence of registration with NSITF (Employees Compensation)
15. Training Policy for employee/recruited personnel
16. Name(s) of union(s) which workers belong to.
17. Registration with the Industrial Training Fund(ITF)
18. Evidence of registration with a regulatory body in sectors of the focal point
19. Evidence of payment of License fee of N200,000

STEPS FOR PROCESSING OF A RECRUITER’S LICENSE
1. Once the application is submitted, an inspector will be given the mandate to inspect the applicant’s premises.
2. The Inspector will prepare a report which will be sent to the Desk officer
3. The Desk officer will forward the report to the Controller at the Minister's office for processing.
4. The Controller will then issue a Confirmation letter indicating final submission.
5. The Controller at this point will verify all accompanying documents for approval
6. And if approval is given, the sum of N200, 000 will be paid as license fee and evidence of payment sent to the controller after which a Recruiter’s
license will be issued.

Below is a breakdown of relevant fees payable for fresh application and renewal of Domestic and International recruiter’s license.
DOMESTIC
TYPE Application Fees Fees Validity Period
Fresh Application N5000 200,000 2 years
Renewal N5000 100,000 1 years
Renewal N5000 200,000 3 years

INTERNATIONAL
TYPE Application Fees Fee Validity Period
Fresh Application N5,000 300,000 2 years
Renewal N5,000 300,000 2 years

REFERENCES:
• Ministry of Labour and Employment: https://labour.gov.ng/recruiters-licence/
• Ibe, Chido and Associates: https://ibechidoassociates.com/how-to-process-an-employers-permit-recruiters-license-in-nigeria/

Okpi, Ibe Chinedu is the Principal Partner in the Law Firm of Ibe, Chido and Associates ( www.ibechidoassociates.com ) with extensive knowledge in Corporate and Commercial Law Practice. He can be contacted via phone: 07069279374 or email: info@ibechidoassociates.com.or ibechidoassociates.com

The successive and current governments of the Federal Republic of Nigeria has deemed it expedient to adopt the international best practice of introducing a wide range of economic incentives and reliefs that would motivate investors so as to make Nigeria an investment safe haven.
These incentives and reliefs are meticulously captured in the Nigerian Investment Promotion Commission (NIPC) Act and other similar laws of the Federal Republic of Nigeria. (For other similar laws on the subject visit: https://ibechidoassociates.com/pioneer-status-and-other-incentives-available-to-foreign-and-indigenous-investors-in-the-nigerian/)

The Nigerian Investment Promotion Commission is an agency under the Federal Ministry of Trade, and they are saddled with the responsibility of ensuring the participation of non-Nigerians for the development of the Nigerian economy.

The benefits accruable to Non-Nigerians under the Act are:
1. Non Limitation to any investment in any Business within the sovereign territory of Nigeria, except for those listed in the Negative List.
2. Unconditional transfer of Dividend and profit in their Business in Nigeria to their country of origin.
3. No Government is allowed under the Act to nationalize any foreign enterprise in Nigeria

The Foreign exchange (monitoring and miscellaneous provisions) Act as the name entails was enacted for the purpose of ensuring that importation of foreign currency by non-Nigerian investors is made with easy.

Under the Act, the foreign investor who wishes to invest in Nigeria must as a matter of transparency declare his or her sources of income. Such an investor is allowed to open, maintain, and operate different domiciliary accounts in his or her name(s), then lodge different foreign currencies through an authorized dealer at any of the Banks. The foreign currency imported for legitimate business shall not be liable to seizure or forfeiture or suffer any form of expropriation by the Federal or a State Government of Nigeria.

The relief under the Customs and Excise Management Act is centered on duty drawback policy of the Government which is in the form of a refund made on import duties on raw materials used in producing goods of export.
The Industrial Development (income tax relief) Act provides that companies whether wholly foreign or a joint venture are entitled to a tax holiday in the form of pioneer status for a period of Three years and can be extended for two years.

Below are the requirements for the grant of a pioneer status in Nigeria.
1. A Formal Covering Letter to the Executive secretary for Pioneer status
2. Company’s contact, information (shareholders, directors and management) and external representative.
3. Project cost and overview
4. Source of Financing
5. Production and financial performance
6. Number of employees, Training cost and emolument
7. Skills and technology transfer to Nigerians
8. Sources of raw material and components
9. Export earnings and destination
10. Infrastructure development so far by the company
11. Environmental, social and governance policies and plans
12. The utilization of tax savings
13. Declaration signed by the Chief Executive Officer/ Managing Director

For more detailed information on the above topic please visit https: https://ibechidoassociates.com/pioneer-status-and-other-incentives-available-to-foreign-and-indigenous-investors-in-the-nigerian/)

Okpi, Ibe Chinedu is the Principal Partner in the Law Firm of Ibe, Chido and Associates (www.ibechidoassociates.com), with an extensive knowledge in Corporate and Commercial Law Practice. He can be contacted via phone: 07069279374 or email: info@ibechidoassociates.com

An Investor can participate in the growth of the Nigerian economy. It is immaterial whether such investment drive is motivated by an individual or a foreign corporate entity.
Based on the topic of discourse, the first step an investor has to take in order to participate in the bubbling Nigerian economy is to incorporate a company with the corporate affairs commission (CAC) of Nigeria. The effect of carrying on Business without registration is that such an investor will be guilty of a criminal offence and liable on conviction to a fine.
It is important to note that the requirement of the law does not limit or prohibit a foreign investor from suing to protect its rights and be sued where liable without registration in Nigeria.
Below are STEPS an Investor is expected to take to commence an investment drive in Nigeria.
STEP 1
The investor has to locate a Corporate lawyer in Nigeria and give him or her all necessary instructions such as the name of the company, the business of the company, share capital, email, phone number, means of ID of shareholders, proposed registered address, subscribers to the memorandum and articles of association etc.
STEP 2
The legal practitioner will conduct an availability and reservation of name.
STEP 3
After the name is reserved, all incorporation information and documents will be submitted through the commission’s web portal (https://services.cac.gov.ng/dashboard) as well as all relevant filing fees and stamp duties receipt.
STEP 4
At this stage, a certificate of incorporation is issued as a prima facie evidence of incorporation.
The next STEP an investor with foreign participation equipped with a certificate of incorporation will take in actualizing his or her dream of reaping from the enormous resources in Nigeria will be to register with NIPC
A Corporate Legal practitioner handling the brief will be required to take a trip to NIPC office to obtain an NIPC Form 1 or can download from this link https://ibechidoassociates.com/download-legal-documents/) Once the Form is duly completed, it has to be returned to the Commission with the following documents
1. Memorandum & Articles of Association
2. Evidence of Incorporation
3. CAC Form 1.1 (or CAC Forms CO2 and CO7 for old companies)
4. Power of Attorney/ Letter of Authority (where applicable)
5. Evidence of Payment of Processing fee of N15, 000.00 through www.remita.net.

REFERENCES:
• Nigerian Investment Promotion Commission (NIPC): https://nipc.gov.ng/wp-content/uploads/2019/06/NIPC-Business-Registration-Form-I.pdf#viewer.action=download
• Ibe, Chido and Associates: https://ibechidoassociates.com/how-a-foreign-investor-can-participate-in-the-growing-nigerian-economy-by-registering-at-the-corporate-affairs-commission-cac-and-nigeria-investment-promotion-commission/?preview=true
• Corporate Affairs Commission (CAC): https://services.cac.gov.ng/dashboard

Okpi, Ibe Chinedu is the Principal Partner in the Law Firm of Ibe, Chido and Associates ( www.ibechidoassociates.com ) with an extensive knowledge in Corporate and Commercial Law Practice. He can be contacted via phone: 07069279374 or email: info@ibechidoassociates.com.

[quote author=chikachike86 post=62650087]REQUIREMENTS FOR PENCOM COMPLIANCE CERTIFICATE

1. The economic system of Nigeria being a blend of Government and private participation calls for synergy between both partners in progress to formulate a course of action that will ensure the best-qualified contractors, firms and companies in line with the Public Procurement Act (PPA) 2007 secure the right or license to implement Government projects that best suits public interest.

On the strength of the above premise, it will be pertinent to take an in-depth look at the requisite documents and processes expedient to the issuance of a Pencom, NSITF, and ITF Compliance certificates in Nigeria.

PENCOM COMPLIANCE CERTIFICATE

A copy of the certificate of incorporation and evidence of FIRS Taxpayer Identification Number (TIN). These two documents accompany a Letter requesting for an employer code from PENCOM. The employer will submit the above-listed documents to a Pension Fund Administrator (PFA) who will forward the criteria to PENCOM for the issuance of an employer code.
Once the employer code is issued, the employer (who has more than 15 personnel) will be mandated to register at least 3 staff of the company with the PFA for a monthly pension contribution at the rate of a minimum of ten percent (10%) by the employer and eight percent (8%) by the employee making a total of eighteen percent (18%) pension contribution. The evidence of the Monthly pension contribution will be provided by the PFA for presentation to PENCOM.
After concluding with the PFA, an application will formerly be made to PENCOM for the issuance of a compliance certificate which will be accompanied by a certified list of employees of the organization and their Monthly rate of pension contribution as at the end of the last fiscal year. The certification is best done by at least two directors of the company to establish its authenticity.
Last but not least, is an evidence of a current Group life insurance policy for a minimum of 3 staff specifying the sum assured
NATIONAL SOCIAL INSURANCE TRUST FUND COMPLIANCE CERTIFICATE

Below are indispensable for an application for the Certificate:

The employer/company will be expected to signify their intention to secure the compliance certificate by making a request on its letterhead paper to the Fund. And the letter will be accompanied by the following documents:
A copy of the Certificate of Incorporation issued by CAC
Completed ECS RE 01 Registration Form, payroll Form RE 03, and the 10 digit Registration Number issued to the employer upon registration with the Fund.
A copy of the NSITF receipt showing evidence of payment through remita.net. 
It is important to note that the assessment of the liability of the employer subject to the issuance of an NSITF Compliance certificate is 1% of 5 staff total salary for the Number of months applicable to an applying employer/company.

 INDUSTRIAL TRUST FUND CERTIFICATE (ITF)

The following are essential for registering an employer for an ITF compliance certificate:

The process of registering a new employer for an ITF compliance certificate is as follows:

The Prospective Employer can download ITF Form 7A (Employer Registration and Payment of Training Contribution Form) from ibechidoassociates.com/download-legal-documents/ complete it and present it for submission at the nearest ITF area office along with
A copy of the company’s certificate of incorporation issued by the CAC
Certified True Copy of the Company’s Audited Account
A copy of the Company’s Tax Clearance certificate.
At the ITF area office, a Revenue inspectorate and compliance officers will evaluate and assess the liability of the company based on the total annual payroll contained in the Company’s Audited Account.
The subsequent step will be for the company to generate an RRR based on the assessment of the officer through the Remita platform and make payment at any Bank for Training contribution.
After payment is made, the company is expected to return the Remita payment receipt and the duplicate teller from the Bank to the ITF office. A Hard copy receipt and an Acknowledgement letter will then be issued as a final confirmation of Payment of Training Contribution.
At this stage, the ITF Area Office will then forward the employer's details as contained in the ITF Form 7A to Headquarters’ Revenue Inspectorate and Compliance Department for issuance of ITF National Number.
The ITF National Number will then be sent to the Area office for scripting and issuance of a Certificate of Compliance which serves as evidence of compliance with the ITF Act.
In conclusion, the tripartite nature of this application is centred on the fact that they are indispensable for any application for submission of a tender/expression of interest to execute a Government contract and on that basis has to be treated concurrently.

Okpi, Ibe Chinedu is the Principal Partner in the Law Firm of Ibe, Chido, and Associates (www.ibechidoassociates.com), with extensive knowledge in Corporate and Commercial Law Practice. He can be contacted via phone: 07069279374 or email: info@ibechidoassociates.com.

Expatriate quota/business permit is consent in writing issued by the Minister of Interior on behalf of the Federal Government of Nigeria to an applicant company (be it a joint venture, wholly foreign, or Nigerian owned) to employ a foreign expert to a specifically designated job description.

To put it more aptly, Expatriate quota slots are granted to a company registered with the Corporate Affairs Commission (CAC) and not to individuals. Therefore it is the duty of the company and not that of the employees to obtain an expatriate quota.

Expatriate quota has been divided into two and they are:

PERMANENT UNTIL REVIEWED (PUR) which is issued to the Chairman of the company as well as the Managing Director.
TEMPORARY which is reserved for the position of a Director and other designated job descriptions.
The requirements for expatriate quota business permit are as follows:

Application on the letter headed paper of the company addressed to The Permanent Secretary Federal Ministry of Interior Old secretariat Area 1 Garki Abuja.
Certificate of incorporation: is the legal document issued upon completion of the registration of a company by the Corporate Affairs Commission of Nigeria. The reason for the demand of this document by the Ministry is to ascertain the fact that such a company was properly registered, and also to make certain that the Name and R.c. No. on all submitted documents tally with the one on the Certificate
CAC Form 2 and 7 or CAC1.1: Form CAC 2 or 2A (used for post incorporation activities at the commission) is used to determine whether the share capital of the company is up to N10,000,000 (Ten Million Naira). It is imperative to note that an application for grant of an expatriate quota to a company will fail if the authorized share capital of the company is not N10,000,000 (Ten Million Naira) or above. On the other hand Form CAC 7 or 7A (used for post incorporation activities) is utilized for the purpose of determining the Nationalities of the directors as well as to know if they are resident in Nigeria. Form CAC 1.1 is the most recent CAC Pre-incorporation form that has taken the place of both forms; CAC 2 and 7 as well as 2.1 and 4. Therefore it is important to note that Form CAC 1.1 came into use on the last day of March 2017, therefore, confining all other forms to the vestige of the past.
Memorandum and Articles of Association in corporate governance is a fundamental document that defines the kind of business(es) the company undertakes as well as the duties and responsibilities of the directors to the board and the shareholders. It is a fundamental requirement for applying for an expatriate quota because it is used to determine all requisite licenses that should accompany the application. For instance if a company is engaged in the oil and gas sector the Memorandum and Articles of Association will state that fact and the Ministry will ensure that the applicant has complied effectively with the Local Content Act 2010. The same is applicable to all other regulatory agencies in Nigeria.
Certified Feasibility Report: This requirement is important because it is used for the assessment of the practicality of the proposed business venture by the issuing authority.
Tax Clearance Certificate: is a written notification from Federal Inland Revenue Services (FIRS) that the applicant’s tax affairs are in order as at the date on the issued certificate. For a new taxpayer, obtaining a Tax Identification Number is paramount and other documents such as a certificate of incorporation and Form CAC 3 (Notice of registered address) ought to be furnished to FIRS
Bank Reference letter: is simply a letter from a bank where you have an account stating you are a customer for a certain period of years. For the purpose of applying for an expatriate quota in Nigeria, the letter must contain the full information: Full Name and contact of the bank, Date account was opened, Name of the company having the account and address, General recommendation as to character, business qualifications, etc Name of Officer, title and date the letter was issued.
Lease agreement or Certificate of Occupancy of the business premises of the applicant company is one of the most important documents required for the grant of an expatriate quota in Nigeria. The Rationale behind this constraint is that the Ministry has it in mind to ensure that all applicants preserve the Geographic development plan of the environment their business is located. Thus for illustration, a company engaged in the production of lethal material will not be granted an expatriate quota if their registered address in a residential location.
Joint Venture agreement is required in case of partnership with a foreigner
Certificate of Capital importation is a legal document that provides customers with statutory evidence of capital inflow/investment into a Nigerian company. It also facilitates the repatriation of dividends and capital to foreign investors.
Proposed salary Job description designation and qualification of expatriate
The following documents are required for the issuance of Certificate of Capital Importation of cash as equity investment:

Letter from the customer requesting for CCI
Board resolution authorizing the investment (from the Nigerian Company)
A copy of the Nigerian company’s certificate of incorporation
Tested SWIFT telex copy stating amount and purpose of inflow
Name and address of foreign investors (to be provided by the Nigerian company).
Registration number and date of registration of investors
Nature of Business of Investor
The sector of Operation of the beneficiary.

Fees for Expatriate quota and Business permit

1. Processing fee – N31,000

2. Online registration – N51,000

3. Business permit- N100,000

4. Each quota position – N30,000 (i.e. 30k x No. of quota required

To enhance your chances of securing the exact number of expatriate quota slots a company requires, it is crucial for the applicant to double the number of slots so required in the application letter. To be precise, if a company desires to secure five foreign experts, it is basic to apply for 15 slots so that after all reductions by the Minister, the intended 5 slots will be approved to the company.

Please note that a company can only pay for any specific number of slots approved thus if more than 5 slots are approved from the example given above, the company reserves the right to reject the ones in excess.

Barrister Chinedu Okpi is a legal practitioner in Abuja with several years of post-call experience in Corporate and Commercial Law Practice. He can be reached via phone: 07069279374 or send an e-mail to him via info@ibechidoassociates.com.

The economic system of Nigeria being a blend of Government and private participation calls for a synergy between both partners in progress to formulate a course of action that will ensure the best qualified contractors, firms and companies in line with the Public Procurement Act (PPA) 2007 secure the right or license to implement Government projects that best suits public interest.
On the strength of the above premise, it is paramount for us to delve into the eligibility requirements prospective bidders are obligated to present before their bid is said to have been successfully submitted.
Firstly, before an entity can be classified as a qualified Firm or Company capable of processing a PENCOM, ITF and NSITF compliance certificate for purpose of a tender/expression of interest, such a body must have been appropriately registered with the corporate affairs commission (CAC). Upon completion of the registration process, the commission issues a Certificate of Incorporation as a prima facie evidence of registration, as well as a certified true copies(CTC’s) of the Form CAC 2A, 2.1, 7A or 1.1 which specifies details of the Directorship, shareholders/shareholding, secretary, and registered address of the company. These set of documents must be in the company’s registry at all time. It is then imperative for a prospective bidder to ensure that a fresh/new application for CTC of the Certificate, Form CAC 2A, 2.1, 7A or 1.1 is made to the commission so as to save the time which the Government agency making the offer will expend investigating the authenticity of the documents if mere photocopies of the originals were enclosed in the bid.
For a successful tender/expression of interest to be accomplished, a copy of the company’s income Tax Clearance Certificate(TCC) for the last three years preceding the invitation for tender/expression of interest valid till 31st December of the present year of bidding must be applied for and secured. A company’s income Tax Clearance Certificate is essential in the entire tender/expression of interest submission process in that the certificate is a reoccurring requirement all relevant commissions and agencies of Government need before a compliance certificate is issued. The foremost step in the process of securing a company’s income Tax Clearance certificate is obtaining the Company’s Taxpayers Identification Number (TIN) from an FIRS office closest to the company’s registered address. Then an application for the company’s income TCC has to be made to the Federal Inland Revenue Services (FIRS) with the following documents:
For new companies less than 6months
1. Taxpayer registration input form.
2. Completed FIRS questionnaire for new taxpayers on the company’s Letter Head addressed to the tax controller.
3. A copy of the certificate of incorporation, Memorandum and articles of association. If the application is being made for the First time, the original certificate of incorporation must be presented for sighting.
4. Letter of appointment of a tax adviser and Letter of acceptance.
5. Completed VAT registration Form
For companies older than 6months
1. All requirements listed above applies and,
2. Statement of affairs or audited account signed and stamped by an auditor, accompanied with a Bank statement of the company. It aids the officials at FIRS to make an informed assessment.
3. Payment of pre-operational levy
Essentially, an evidence of current pension (PENCOM) compliance certificate valid till 31st December of the bidding year is vital in ensuring a tender/expression of interest to execute a Government contract is successful. The PENCOM compliance certificate is the only document that confirms that the provisions of Pension Reform Act, 2014 has been complied with. The following are documents, processes and remittances prospective bidders wishing to obtain the PENCOM compliance certificate are required to possess and follow in their quest of procuring the compliance certificate:
1. A copy of the certificate of incorporation and evidence of FIRS Taxpayers identification Number (TIN). These two documents accompany a Letter requesting for an employer code from PENCOM. The employer will submit the above listed documents to a Pension Fund Administrator (PFA) who will forward the criteria to PENCOM for the issuance of an employer code.
2. Once the employer code is issued, the employer (who has more than 15 personnel) will be mandated to register at least 3 staff of the company with the PFA for a monthly pension contribution at the rate of a minimum of ten percent (10%) by the employer and eight percent (8%) by the employee making a total of eighteen percent (18%) pension contribution. The evidence of the Monthly pension contribution will be provided by the PFA for presentation to PENCOM.
3. After concluding with the PFA, an application will formerly be made to PENCOM for the issuance of a compliance certificate which will be accompanied with a certified list of employees of the organization and their Monthly rate of pension contribution as at the end of the last fiscal year. The certification is best done by at least two Directors of the company to establish its authenticity.
4. Last but not least, is an evidence of a current Group life insurance policy for a Minimum of 3 staff specifying the sum assured
Proof of current Industrial Training Fund (ITF) compliance certificate valid till 31st December of the bidding year is fundamental for a successful tender/expression of interest.
The ITF Act provides that any supplier, contractor or consultant bidding or soliciting for contracts from any Government Ministries, Departments or Agencies must contribute to the Fund one percent 1% of its total annual payroll. This rule applies to employers having 5 or more employees or having less than 5 employees but with turnover of N50m and above per annum.
The process of registering a new employer for an ITF compliance certificate is as follows:
1. The Prospective Employer can download ITF Form 7A (Employer Registration and Payment of Training Contribution Form) from www.ibechidoassociates.com, complete it and present it for submission at the nearest ITF area office along with
a. A copy of the company’s certificate of incorporation issued by the CAC
b. Certified True Copy of the Company’s Audited Account
c. A Copy of the Company’s Tax Clearance certificate.
2. At the ITF area office, a Revenue inspectorate and compliance officers will evaluate and assess the liability of the company based on the total annual payroll contained in the Company’s Audited Account.
3. The subsequent step will be for the company to generate an RRR based on the assessment of the officer through the Remita platform and make payment at any Bank for Training contribution.
4. After payment is made, the company is expected to return the Remita payment receipt and the duplicate teller from the Bank to the ITF office. A Hard copy receipt and Acknowledgement letter will then be issued as a final confirmation of Payment of Training Contribution.
5. At this stage, the ITF Area Office will then forward the employers details as contained in the ITF Form 7A to Headquarters’ Revenue Inspectorate and Compliance Department for issuance of ITF National Number.
6. The ITF National Number will then be sent to the Area office for scripting and issuance of a Certificate of Compliance which serves as an evidence of compliance with the ITF Act.
Also evidence of current Nigerian Social Insurance Trust Fund (NSITF) Compliance certificate is key to a successful tender/expression of interest. The issuance of the yearly compliance certificate to an employer will require the following documentation and process of application:
1. The employer/company will be expected to signify their intention to secure the compliance certificate by making a request on its letter head paper to the Fund. And the letter will be accompanied with the following documents:
2. A copy of the Certificate of Incorporation issued by CAC
3. Completed ECS RE 01 Registration Form, payroll Form RE 03 and the 10 digit Registration Number issued to the employer upon registration with the Fund.
4. A copy of the NSITF receipt showing evidence of payment through www.remita.net
It is important to note that the assessment of the liability of the employer subject to the issuance of an NSITF Compliance certificate is 1% of 5 staff total salary for the Number of months applicable to an applying employer/company.
Furthermore, for a bid to be said to have been successfully submitted, an evidence of an Interim Registration Report (IRR) from the National Database of Federal contractors, consultants and service providers has to be attached to the bid.
For a company to be registered on the system, it has to provide the following documents:
1. CAC Registration Number as captured on the Certificate of incorporation.
2. The type of company of the employer (e.g. Private company limited by shares)
3. FIRS (TIN)
4. Company address details as contained in the CAC 3 or 1.1 of the company.
Upon a successful completion of the process, a Username and Password will be sent to the official mail address provided by the Company so as to afford the company the chance to provide its details to the portal.
Additional requirement such as a sworn affidavit which serve the purpose of ensuring under oath that the committee members of the MDA’s has no pecuniary interest in the Bidder has to be attached as well.
The Audited Account of the Company for the last three years preceding the bidding date has to be prepared stamped and sealed by an Auditor.
The Firm, Contractor or Company making the tender/expression of interest must show evidence that it has the financial capability to execute the project. Financial capacity is proved if the Firm, Contractor or Company can provide a reference letter from a reputable Commercial Bank showing readiness to offer the required capital to complete the project when needed.
Other pertinent documents that must accompany a Bid are:
Pictures of projects the company has completed within the last 5 years that has earned them the trust that they have the experience and capacity to execute the present bid project has to be enclosed too. The Letter of award, valuation/job completion certificate has to be attached to establish authenticity.
Evidence of registration with professional bodies and curriculum Vitae of key staff of the company is also imperative to the submission of a successful bid.
For the purpose of submission of the bid, potential bidders have to make certain that the Technical Documents which comprises of all relevant documents listed above as well as the Technical Capacity to handle the job is enclosed in a separate envelop (marked Technical) and the Financial bid which is the valuation of the of the entire project in the bid inclusive of VAT in another envelop (marked Financial). The two separate envelops shall the be enclosed in one sealed outer envelope marked “INVITATION FOR TENDER” stating the “Lot No”, Company name, RC No., “project title”.
In truth, whatever is worth doing at all is worth doing well and nothing can be done well without attention. The above listed process and procedure is the foundation most Government Ministries, Departments and Agencies must adopt so that they will not be in breach of the Public Procurement Act 2007 in the process of implementing projects appropriated in the MDA’s Budget.
For more Information on the above topic, please send an e-mail to info@ibechidoassociates.com.

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