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Companies and Allied Matters Act

Chapter 59

Laws of the Federal Republic of Nigeria 1990

 

 

 

Companies and Allied Matters (Fees) Regulations 2003

 

 

1st day of September 2003

 

In exercise of the powers conferred upon me by sections 16, 632, 668, and 692 of the Companies and Allied Matters Act and all other powers enabling me in that behalf, I, Idris Waziri, Minister of Commerce hereby make the following Regulations

 

1.    For the existing Seventeenth Schedule to the Companies and Allied Matters Act 1990, there shall be substituted the Schedule specified hereunder.

 

2.    The Regulations may be cited as Companies and Allied Matters (Fees) Regulations 2003 and shall be deemed to have come into force on 1st day of September 2003.

 

 

Seventeenth Schedule

 

 

Part A

 

Fees to be paid for matters under Part A of the Act

 

 

Particulars

Fees payable

 

1.

Registration of Public Companies whose nominal share capital does not exceed N1,000,000.00 (One million naira)

N20,000.00 (Twenty thousand)

2.

Registration of Public Companies whose nominal share capital exceeds N1,000,000.00 (One million naira)

N30,000.00 (Thirty thousand naira) and thereafter N20,000.00 (Twenty thousand naira) for every N1,000,000.00 (One million naira) or part thereof

3.

Registration of Private Companies whose nominal share capital does not exceed N1,000,000.00 (One million naira)

N10,000.00 (Ten thousand naira)

4.

Registration of Private Companies whose nominal share capital exceeds N1,000,000.00 (One million naira)

N10,000.00 (Ten thousand naira) and thereafter N10,000.00 (Ten thousand naira) for every N1,000,000.00 (One million naira) or part thereof

5.

Registration of Charges where the amount does not exceed N1,000,000.00 (One million naira)

N10,000.00 (Ten thousand naira)

6.

Registration of Charges where the amount exceed N1,000,000.00 (One million naira)

N10,000.00 (Ten thousand naira) and thereafter N10,000.00 (Ten thousand naira) for every N1,000,000.00 (One million naira) or part thereof

7.

Registration of Increase in Share Capital

N10,000.00 (Ten thousand naira)

8.

Registration of a Company not having a Share capital

N20,000.00 (Twenty thousand naira)

9.

Filing of notice of exemption by foreign company name

N30,000 (Thirty thousand naira)

10.

Re-instatement of Company name

N10,000.00 (Ten thousand naira)

11.

Filling of Annual Returns

N1,000.00 (One thousand naira)

12.

Filing of Annual report by Foreign Companies

N5,000 (Five thousand naira)

13.

Filing of Statement of Affairs, Section 636

N5,000 (Five thousand naira)

14.

Filing of notice of Merger / Acquisition

N10,000 (Ten thousand naira)

15.

Filing of Statutory declaration of solvency

N5,000 (Five thousand naira)

16.

Registration of Appointment as a Liquidator

N5,000 (Five thousand naira)

17.

Change of Company name

N10,000.00 (Ten thousand naira)

18

Certified True Copy of Memorandum and Articles of Association

N3,000.00 (Three thousand naira)

19.

Certified True Copy of Certificate of Incorporation

N6,000.00 (Six thousand naira)

20.

Certified True Copy of forms CO2, CO6 and CO7  (Each)

N2,000.00 (Two Thousand naira)

21.

Certified True Copy of all other documents

N2,000.00 (Two thousand naira)

22.

Alteration of Memorandum and Articles of Association

N5,000.00 (Five thousand naira)

23.

Deed of Release

N2,000.00 (Two thousand naira)

24.

Changes in forms CO2 and CO7

N2,000.00 (Two thousand naira)

25.

Company search per file

N1,000.00 (One thousand naira)

26.

Penalties for late filing of other documents other than Increase in Share Capital

N2,000 ( Two thousand naira)

27.

Penalties for late filing of Increase in Share Capital

N4,000.00 (Four thousand naira)

28.

Miscellaneous (Filing of other documents)

N500.00 (Five hundred naira)

29.

A set of Company Incorporation forms

N500.00 (Five hundred naira)

30.

Availability forms

N200.00 (Two hundred naira)

31.

Single form e.g. CO2, CO6 and CO7 etc

N100 (One hundred naira)

32.

Same day Incorporation excluding filing fees

N50,000 (Fifty thousand naira)

 

 

Part B

 

 

Particulars

Fees payable

  

1.

Registration of Business name form

N250 (Two hundred and fifty naira)

2.

Registration of Business name

N4,000.00 (Four thousand naira)

3.

Change of name

N2,000.00 (Two thousand naira)

4.

Business name search

N500.00 (Five hundred naira)

5.

Change of Partnership

N1,000.00 (One thousand naira)

6.

Change of Address

N1,000.00 (One thousand naira)

7.

Certified True Copy of a Business name Certificate

N1,000.00 (One thousand naira)

 

 

Part C

 

 

Particulars

Fees payable

 

1.

Registration of Incorporated Trustees form

N1,000.00 (One thousand naira)

2.

Registration of Incorporated Trustees

N20,000.00 (Twenty thousand naira)

3.

Change of name

N10,000.00 (Ten thousand naira)

4.

Change of Trustees

N10,000.00 (Ten thousand naira)

5.

Incorporated Trustees searches

N500.00 (Five hundred naira)

6.

Certified True Copy of Certificate

N5,000.00 (Five thousand naira)

7.

Certified True Copy of all other documents

N1,000.00 (One thousand naira)

8. Filing of Annual Returns N1,000.00 (One thousand naira)

9.

Filing of dissolution of Trustees

N1,000.00 (One thousand naira)

 

 

Dated at Abuja this 30th day of July 2003

 

Idris Waziri

Honourable Minister. Ministry of Commerce

 


 

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