22.9.12
EMIRATE COUNCILS IN ZAMFARA STATE: EMIRS AND THEIR CLASS
Below are the names of their Royal Highness the Emirs from the 17 Emirate council in zamfara state. They are however divided into First and Second class depending on their status.
FIRST CLASS EMIRS
1. HRH Alh. Attahiru Muh’d Ahmad (CON)
(Sarkin Zamfara)
Emir of Zamfara
2.HRH Alh. Kabir Muh’d Danbaba (OFR)
(Sarkin Katsinan Gusau)
Emir of Gusau
3. HRH Alh. Aliyu Abara (MFR)
(Sarkin Mafaran Gummi)
Emir of Gummi
4. HRH Alh. Muh’d Ahmad Asha (MFR)
(Sarkin Kiyawa)
Emir of K/Namoda
5. HRH Alh. (Dr) Bello Muh’d Barmo (OON)
Emir of Mafara
6. HRH Alh. Ibrahim Ahmad (III)
(Sarkin Fulanin Bungudu)
Emir of Bungudu
7. HRH Alh. Garbo Muh’d Tambari (MFR)
(Sarkin Kayan Maradun)
Emir of Maradun
8. HRH Alh. Habibu Aliyu (MFR)
(Yan Doton Tsafe)
Emir of Tsafe
9. HRH Alh. Muh’d Usman (FICEN)
(Sarkin Dankon Bukkuyum)
Emir of Bukkuyum
10. HRH Alh. Abubakar Atiku Muh’d
(Emir of Zurmi)
11. HRH Alh. Engr Bello Sani
(Sarkin Burmin Bakura)
Emir of Bakura
SECOND CLASS EMIRS
1. HRH Alh. Ahmad Umar
Emir of Kotorkoshi
2. HRH Alh. Ibrahim Na-Umma (MON)
(Banagan Maru)
Emir of Maru
3. HRH Alh. Moh’d Makwashe Isah (MFR)
(Sarkin Gabas Shinkafi)
Emir of Shinkafi
4. HRH Alh. Ahmed Mustapha Dan Ali
(Dan Alin B/Magaji)
Emir of Birnin Magaji
5. HRH Sama’ila Muh’d Ari II (MON)
(Sarkin Burmin Moriki)
Emir of Moriki
6. HRH Alh. Husaini Umar
(Sarkin Kudun Dan Sadau)
Emir of Dan Sadau
25.3.10
10.3.10
BRIEF ON THE EMIR OF BAKURA
Alh. Bello Muh’d Sani FNSE. 00N Emir of Bakura.
H.R.H. was born in the year 1948 at Bodinga, as a child, his father enrolled him into Quranic School and subsequently g school and subsequently got admitted into junior Primary School at Anka between 1955 – 1958. he proceeded o Senior Primary school Kotorkoshi between 1959 – 1961. between 1962 – 1968 H.R.H. to proceeded Government College, Keffi ABU Zaria between 1969 – 1973. He did not stop there as he proceeded to University of Dundee in Scotland between 1976 – 977, whee he obtained his M.Sc in Civil Engineering.
WORKING EXPERIENCE
1. Pupil Engineer, North Western State, Ministry of Works, Transport and Housing, Sokoto, July 1974 – August 1975.
2. In service job, attachment with MESSRS DARAL HANDASAH firm of consultants Beruit Lebanon May, 1975, Dec 1975.
3. Engineer Grade II Ministry of Works and Transport, North Western State, Sokoto , August 1975 – December, 1977.
4. Senior Executive Engineer, Ministry of Works and Transport, Sokoto, Jan. 1978 – Jan. 1979.
5. Principal Engineer, Ministry of Works and Transport Sokoto Feb. 1979 – April 1980.
6. Ag. Chief Engineer, Jan. 1979 – July 1981.
7. Deputy Chief Civil Engineer May 1980 – Dec. 1981.
8. Ag. Permanent Secretary May 1981 – June 1981.
9. Chief Civil Engineer, Ministry of Works and Transport, Dec. 1981 – April, 1982.
10. Chief Building Engineer, Ministry of Works and Transport, May 1982 – June, 1983.
11. General Manager’s Assistant in charge of building projects, Union Bank of Nig. Ltd, July 1983 – Dec. 1985.
12. Senior General Manger’s Assistant, Union Bank of Nig. Jan. 1986 – Jan 1989.
13. Director Building and Engineering Services, Central Bank of Nigeria, Feb 1989 – Sept 1996.
14. Self employed, Feb 1989 – Sept. 1996.
15. Resident Electoral Commissioner, Kano and Nigeria States, Sept. 1998 – March 2000 respectively.
16. Self Employed, April 2000 – April 2001.
17. The Emir of Bakura, April 2001 to date.
DISTRICT HEADS IN BAKURA EMIRATE
ALH. BELLO A. YUSUFU II ALH. ISAH ABDULLAHI
Senior District Head District Head of Birnin Tutu
ALH. BUNU SHEHU BAKURA ALH. YAHAYA TUKUR
District Head of Nagarawa District Head of Bakura
ALH. ALIYU DURUMBU ALH. GARBA ABUBAKAR
District Head of Dankado District Head of Arewa Nasarawa
ALH. HASSAN MARAFA ALH. GARBA TUDU TUMBA
District Head of Damri District Head of Tudun Tumba
ALH. MUH’D MAHAMOOD ALH. ISAH BIRNIN KAYA
District head of Nasarawan District Head of Binin Kaya
Dankaiwa
LAH. MUH’D A. SHEHU ALH. SANI M. BELLO
District Head of Dakko Dan Malikin A. Jawargi
ALH. ISAH YUSUFU III BAKURA ALH. BELLO BAKURA
District Head of Dan Manau District Head of Yarkofoji
ALH. YAHAYA YUSUF III ALH. MUHAMMAD SANI
District Head of Dambo District Head of Sabom Gari
HIS ROYAL HIGHNESS THE EMIR OF BIRNIN M. MAGAJI
ALH. MUSTAPHA ALIYU BAWA DAN ALI
Alh. Mustapha Aliyu Dan Ali Emir of Birnin Magaji was born on 14th January, 1943 in Birnin Magaji town. In fact, being exposed to Western education, he attended Junior Primary School, Birnin Magaji from 1955 – 1960 I n the same vein he proceeded to Senior primary School, Kotorkoshi from 1961 – 1963 which was crowned by his tremendous effort to obtain Grade II Teacher’s Certificate at Teacher’s College, Maru. As distinguished in his studies. Being a man so focused and mindful of his career. He received his Junior Primary School Certificate in 1960 which was out rightly followed by a Senior Primary School certificate and grade 1 Teacher’s Certificate.
He successfully secured a job, at the then Town Primary School, K/Namoda from January 1969 to December 1969 to December 1969 as a class teacher. The journey of his working career unveiled as he became the headmaster of a Primary School in Nasarawa Mailayi in January 1970. In July 1975, he was transferred to Zurmi as the headmaster of Primary School, Nasarawa Zurmi. The rising profile unfolded when he became the Area Education Officer in LEA K/Namoda Local Government.
Transparency and efficiency promoted him to the exalted seat of Assembly Member; Sokoto State House of Assembly in October, 1979 – 1983. this position was held back in October 1983 – December 1983. as people normally say that a light is never hidden, he was appointed Chairman, Education Committee, Sokoto State House of Assembly in 1979 – 1983. Chairman House Service Committee, Sokoto State House of Assembly 1983 – December 1983. Chairman Argungu Fishing Festival 1983 – 1984. Chairman Part-time Education Committee LGEA, B/Magaji 1996 – 1998. Executive Committee Member, movement for the creation of Zamfara State 1980 – 1996. Secretary movement for the creation of B/Magaji Local government 1981 – 1997. Member Committee State Development Appeal Fund on 10th December 1997, Member on the Joint Committee Coronation of the five Emirs 10th December 1997, Member Committee on the Joint Committee Coronation of the five Emirs 10th December 1997. member Committee for the Restructuring of traditional institutions in Zamfara State, 22 July 1999. Member Coordinating Committee on Transition to Civilian Government 14th May 1999. Member Zamfara State Independent Electoral Commission 23rd June 1999. Chairman Local Government Sub-committee on creation of new Local Governments.
He was turbaned as District Head of Nasarawa Godel on 20th September 2000. he succeeded the first emir of B/Magaji Emirate and was turbaned as 2nd Emir of B/Magaji Emirate, the position he hodls to date. He is a member of the Boys Scout Society of Nigeria and Man O’ War Bay Club.
Education is said to be the propelling force in a man, he likes reading. Traeling is another distinguished feature he is known for. He is married and blessed with children.
DISTRICT HEADS IN B/MAGAJI EMIRATE
ENGR. BASHIR UMAR B/MAGAJI ALH. SHEHU MAISHANU
District Head of Sabon Birni District head of Maishanu
ALH. ABDULLAH USMAN ALH. UMARU ZAKI
District Head of kannu District Head of Yantabaki
ALH. MANDE MAGAJI ANGO ALH. AKILU MUH’D ASHA
District Head of Kiyawa District Head of Gusami
ALH. USMAN BELLO ALH. TUKUR BALA
District Head of Billashe District head of Maikuru
ALH. MUH’D WAKKALA ALH. ALIYU MUH’D ASHA
District Head of nasarawa Mai Layi District Head of Burnun Modomawa
ALH. MUH’D NURA DAN ALI ALH. KABIRU A. BALARABE
District Head of Nasarawa Godal District Head of Chigama
BIREF HISTROY OF HIS ROYAL HIGNESS, EMIR OF
BUKKUYUM ALH. MUHAMMADU USAM
Alh. Muhammadu usman emerged from the family of Sarkin Danko Sule and was born on 17th April, 1955 at Bukkuyum.
He had his primary education frm 1962 – 1969 and later went to Farm Institute Kasarawa in Sokoto State in 1970. he attended Giginya Memorial Collge, Sokoto from 1973 – 1978.
He is a renowned political figure who held so many political posts as follows:
i. Vice-Chairman, Gummi Local Government
ii. Member House of Representatives, Abuja
iii. Chairman Screening Committee for Members of National Assembly.
iv. Chairman, Primaries to the National Assembly, Oyo State.
v. Publicity Secretary ANPP Zamfara State.
vi. Member Zamfara State Independent Electoral Commission.
He was appointed Sarkin Yamma (District Head) of Bukkuyum in the year 2000, and later elevated to the rank of 2nd class Emir of Bukkuyum and member, Zamfara State Council of Chiefs in February 2001. On 27/05/2003, the Emir was upgraded to 1st class Emir, the position he holds to date. His hobbies are farming and rearing of animals.
DISTRICT HEADS IN BUKKUYUM EMIRATE
ALH. ALIYUMAJIDADI ALH. ABUBAKAR -
District head of Kado ABDULRAHMAN ALIYU
District head of Masamar Moc
ALH. MUHAMMAD SANI S/DUTSE ALH. ABUBAKAR
District Head of R/Jema District Head of S/Gwashi
ALH. MUH’D BELLO BAKIN TS ALH. MUHAMMAD BAWA
Bukkuyum District Head of Sabon Gari
ALH. SANI MOH’D S/GABAS ALH. SULEIMAN SHUAIBU
Senior District Head District Head of Fajagora
ALH. AHMAD MAGAJI ALH. GARBA MOH’D
District Head of Bunun R/Ran District Head of Durunbun Gan
ALH. AHMAD ABDULLAHI S/GABAS ALH. IBRAHIM ABDULLAHI ALKALI
District Head of Danguruta District Head of Zarummai
ALH. SAIDU UMAR ALH. MUSA S. KIYAWA
District Head of Rafin Maiki District Head of Adabka.
ALH. ABDULLAHI GWASHI ALH. AMINU BELLO
District Head of Akawo District Head of Nasaraw
EMIR OF BUNGUDU, ALH. IBRAHIM AHMED III
His Royal Highness the Emir of Bungudi Alh. Ibrahim Ahmed the third (III), was born in 1918 at Bungudu Town. State his Islamic Eduation (Qur’anic School) from his teacher Malam Mani Limanchi and later studied some basic religious texts with his uncle Alh. Yaro of Unguwar Masallacin Lalle Bungudu.
Having satisfied with his hardworking, integrity, dedication and his performance in different capacities. His father recommended him, and the Sokoto native Authority (NA) approved his appointment as the village head (Magajin Gari) of Bungudu from 1949 – 1980.
Alh. Ibrahim the 3rd was appointed as District Head from 1980 – 1997 His Royal highness succeeded his brother Shehu Ahmed who was the district head (Sarkin Fulani) in 1980. the elevation of Alh. Ibrahim Ahmad III would not have been possible without his selfless services to the contemporary people of Bungudu. Therefore, he has been able to carry out his assignment without any rancor but rather he tried his best to meet the aspiration of the people under this jurisdiction from 1980 – 1997.
His Royal Highness was elevated to 3rd class Emir from 1997 – 2000 by the military Administrator of Zamfara State Col. J.B Yakubu. One of the district head elevated to the status of an Emir was the Sarkin Fulanin Bungudu Alh. Ibrahim Ahmad III as the 2nd class Emir Alh. Ibrahim the 3rd as 2nd class Emir from 2000 – 2003 was again elevated to the status of 2nd class Emir by the 1st Civilian Governor of Zamfara State Alh. Ahmad Sani Yariman Bakura. Alh. Ibrahim Ahmad III was also elevated 1st class Emir from 2003 to date.
DISTRICT HEADS IN BUNGUDU EMIRATE
ALH. BELLO SALIHU MNI ALH MANI AHUCHE
District Head of Kwaikwai Keku Nahuche
ALH. KABIR ABUBAKAR ALH. IBRAHIM FURFURI
District Head of Rawayya District head of Furfuri
ALH. BELLO MOH’D ALH. ABDULLAHI AHMAD
Ubandawakin Nahuche District Head of Bela.
ALH. SIDI ABUBAKAR ALH. UMMARU BAWAN ALLAHI
Magajin garin bungudu District Head of Gada
ALH. IBRAHIM MARAFA ALH. BELLO YUSUF IDRIS
District Head of Kurar Mota District Head of Karakkai
ALH. LAWALI IBRAHIM ALH. ABDULLAHI USMAN KURE
Rafin Bungudu District Head of Bungudu
Alh. Bello Muh’d Sani FNSE. 00N Emir of Bakura.
H.R.H. was born in the year 1948 at Bodinga, as a child, his father enrolled him into Quranic School and subsequently g school and subsequently got admitted into junior Primary School at Anka between 1955 – 1958. he proceeded o Senior Primary school Kotorkoshi between 1959 – 1961. between 1962 – 1968 H.R.H. to proceeded Government College, Keffi ABU Zaria between 1969 – 1973. He did not stop there as he proceeded to University of Dundee in Scotland between 1976 – 977, whee he obtained his M.Sc in Civil Engineering.
WORKING EXPERIENCE
1. Pupil Engineer, North Western State, Ministry of Works, Transport and Housing, Sokoto, July 1974 – August 1975.
2. In service job, attachment with MESSRS DARAL HANDASAH firm of consultants Beruit Lebanon May, 1975, Dec 1975.
3. Engineer Grade II Ministry of Works and Transport, North Western State, Sokoto , August 1975 – December, 1977.
4. Senior Executive Engineer, Ministry of Works and Transport, Sokoto, Jan. 1978 – Jan. 1979.
5. Principal Engineer, Ministry of Works and Transport Sokoto Feb. 1979 – April 1980.
6. Ag. Chief Engineer, Jan. 1979 – July 1981.
7. Deputy Chief Civil Engineer May 1980 – Dec. 1981.
8. Ag. Permanent Secretary May 1981 – June 1981.
9. Chief Civil Engineer, Ministry of Works and Transport, Dec. 1981 – April, 1982.
10. Chief Building Engineer, Ministry of Works and Transport, May 1982 – June, 1983.
11. General Manager’s Assistant in charge of building projects, Union Bank of Nig. Ltd, July 1983 – Dec. 1985.
12. Senior General Manger’s Assistant, Union Bank of Nig. Jan. 1986 – Jan 1989.
13. Director Building and Engineering Services, Central Bank of Nigeria, Feb 1989 – Sept 1996.
14. Self employed, Feb 1989 – Sept. 1996.
15. Resident Electoral Commissioner, Kano and Nigeria States, Sept. 1998 – March 2000 respectively.
16. Self Employed, April 2000 – April 2001.
17. The Emir of Bakura, April 2001 to date.
DISTRICT HEADS IN BAKURA EMIRATE
ALH. BELLO A. YUSUFU II ALH. ISAH ABDULLAHI
Senior District Head District Head of Birnin Tutu
ALH. BUNU SHEHU BAKURA ALH. YAHAYA TUKUR
District Head of Nagarawa District Head of Bakura
ALH. ALIYU DURUMBU ALH. GARBA ABUBAKAR
District Head of Dankado District Head of Arewa Nasarawa
ALH. HASSAN MARAFA ALH. GARBA TUDU TUMBA
District Head of Damri District Head of Tudun Tumba
ALH. MUH’D MAHAMOOD ALH. ISAH BIRNIN KAYA
District head of Nasarawan District Head of Binin Kaya
Dankaiwa
LAH. MUH’D A. SHEHU ALH. SANI M. BELLO
District Head of Dakko Dan Malikin A. Jawargi
ALH. ISAH YUSUFU III BAKURA ALH. BELLO BAKURA
District Head of Dan Manau District Head of Yarkofoji
ALH. YAHAYA YUSUF III ALH. MUHAMMAD SANI
District Head of Dambo District Head of Sabom Gari
HIS ROYAL HIGHNESS THE EMIR OF BIRNIN M. MAGAJI
ALH. MUSTAPHA ALIYU BAWA DAN ALI
Alh. Mustapha Aliyu Dan Ali Emir of Birnin Magaji was born on 14th January, 1943 in Birnin Magaji town. In fact, being exposed to Western education, he attended Junior Primary School, Birnin Magaji from 1955 – 1960 I n the same vein he proceeded to Senior primary School, Kotorkoshi from 1961 – 1963 which was crowned by his tremendous effort to obtain Grade II Teacher’s Certificate at Teacher’s College, Maru. As distinguished in his studies. Being a man so focused and mindful of his career. He received his Junior Primary School Certificate in 1960 which was out rightly followed by a Senior Primary School certificate and grade 1 Teacher’s Certificate.
He successfully secured a job, at the then Town Primary School, K/Namoda from January 1969 to December 1969 to December 1969 as a class teacher. The journey of his working career unveiled as he became the headmaster of a Primary School in Nasarawa Mailayi in January 1970. In July 1975, he was transferred to Zurmi as the headmaster of Primary School, Nasarawa Zurmi. The rising profile unfolded when he became the Area Education Officer in LEA K/Namoda Local Government.
Transparency and efficiency promoted him to the exalted seat of Assembly Member; Sokoto State House of Assembly in October, 1979 – 1983. this position was held back in October 1983 – December 1983. as people normally say that a light is never hidden, he was appointed Chairman, Education Committee, Sokoto State House of Assembly in 1979 – 1983. Chairman House Service Committee, Sokoto State House of Assembly 1983 – December 1983. Chairman Argungu Fishing Festival 1983 – 1984. Chairman Part-time Education Committee LGEA, B/Magaji 1996 – 1998. Executive Committee Member, movement for the creation of Zamfara State 1980 – 1996. Secretary movement for the creation of B/Magaji Local government 1981 – 1997. Member Committee State Development Appeal Fund on 10th December 1997, Member on the Joint Committee Coronation of the five Emirs 10th December 1997, Member Committee on the Joint Committee Coronation of the five Emirs 10th December 1997. member Committee for the Restructuring of traditional institutions in Zamfara State, 22 July 1999. Member Coordinating Committee on Transition to Civilian Government 14th May 1999. Member Zamfara State Independent Electoral Commission 23rd June 1999. Chairman Local Government Sub-committee on creation of new Local Governments.
He was turbaned as District Head of Nasarawa Godel on 20th September 2000. he succeeded the first emir of B/Magaji Emirate and was turbaned as 2nd Emir of B/Magaji Emirate, the position he hodls to date. He is a member of the Boys Scout Society of Nigeria and Man O’ War Bay Club.
Education is said to be the propelling force in a man, he likes reading. Traeling is another distinguished feature he is known for. He is married and blessed with children.
DISTRICT HEADS IN B/MAGAJI EMIRATE
ENGR. BASHIR UMAR B/MAGAJI ALH. SHEHU MAISHANU
District Head of Sabon Birni District head of Maishanu
ALH. ABDULLAH USMAN ALH. UMARU ZAKI
District Head of kannu District Head of Yantabaki
ALH. MANDE MAGAJI ANGO ALH. AKILU MUH’D ASHA
District Head of Kiyawa District Head of Gusami
ALH. USMAN BELLO ALH. TUKUR BALA
District Head of Billashe District head of Maikuru
ALH. MUH’D WAKKALA ALH. ALIYU MUH’D ASHA
District Head of nasarawa Mai Layi District Head of Burnun Modomawa
ALH. MUH’D NURA DAN ALI ALH. KABIRU A. BALARABE
District Head of Nasarawa Godal District Head of Chigama
BIREF HISTROY OF HIS ROYAL HIGNESS, EMIR OF
BUKKUYUM ALH. MUHAMMADU USAM
Alh. Muhammadu usman emerged from the family of Sarkin Danko Sule and was born on 17th April, 1955 at Bukkuyum.
He had his primary education frm 1962 – 1969 and later went to Farm Institute Kasarawa in Sokoto State in 1970. he attended Giginya Memorial Collge, Sokoto from 1973 – 1978.
He is a renowned political figure who held so many political posts as follows:
i. Vice-Chairman, Gummi Local Government
ii. Member House of Representatives, Abuja
iii. Chairman Screening Committee for Members of National Assembly.
iv. Chairman, Primaries to the National Assembly, Oyo State.
v. Publicity Secretary ANPP Zamfara State.
vi. Member Zamfara State Independent Electoral Commission.
He was appointed Sarkin Yamma (District Head) of Bukkuyum in the year 2000, and later elevated to the rank of 2nd class Emir of Bukkuyum and member, Zamfara State Council of Chiefs in February 2001. On 27/05/2003, the Emir was upgraded to 1st class Emir, the position he holds to date. His hobbies are farming and rearing of animals.
DISTRICT HEADS IN BUKKUYUM EMIRATE
ALH. ALIYUMAJIDADI ALH. ABUBAKAR -
District head of Kado ABDULRAHMAN ALIYU
District head of Masamar Moc
ALH. MUHAMMAD SANI S/DUTSE ALH. ABUBAKAR
District Head of R/Jema District Head of S/Gwashi
ALH. MUH’D BELLO BAKIN TS ALH. MUHAMMAD BAWA
Bukkuyum District Head of Sabon Gari
ALH. SANI MOH’D S/GABAS ALH. SULEIMAN SHUAIBU
Senior District Head District Head of Fajagora
ALH. AHMAD MAGAJI ALH. GARBA MOH’D
District Head of Bunun R/Ran District Head of Durunbun Gan
ALH. AHMAD ABDULLAHI S/GABAS ALH. IBRAHIM ABDULLAHI ALKALI
District Head of Danguruta District Head of Zarummai
ALH. SAIDU UMAR ALH. MUSA S. KIYAWA
District Head of Rafin Maiki District Head of Adabka.
ALH. ABDULLAHI GWASHI ALH. AMINU BELLO
District Head of Akawo District Head of Nasaraw
EMIR OF BUNGUDU, ALH. IBRAHIM AHMED III
His Royal Highness the Emir of Bungudi Alh. Ibrahim Ahmed the third (III), was born in 1918 at Bungudu Town. State his Islamic Eduation (Qur’anic School) from his teacher Malam Mani Limanchi and later studied some basic religious texts with his uncle Alh. Yaro of Unguwar Masallacin Lalle Bungudu.
Having satisfied with his hardworking, integrity, dedication and his performance in different capacities. His father recommended him, and the Sokoto native Authority (NA) approved his appointment as the village head (Magajin Gari) of Bungudu from 1949 – 1980.
Alh. Ibrahim the 3rd was appointed as District Head from 1980 – 1997 His Royal highness succeeded his brother Shehu Ahmed who was the district head (Sarkin Fulani) in 1980. the elevation of Alh. Ibrahim Ahmad III would not have been possible without his selfless services to the contemporary people of Bungudu. Therefore, he has been able to carry out his assignment without any rancor but rather he tried his best to meet the aspiration of the people under this jurisdiction from 1980 – 1997.
His Royal Highness was elevated to 3rd class Emir from 1997 – 2000 by the military Administrator of Zamfara State Col. J.B Yakubu. One of the district head elevated to the status of an Emir was the Sarkin Fulanin Bungudu Alh. Ibrahim Ahmad III as the 2nd class Emir Alh. Ibrahim the 3rd as 2nd class Emir from 2000 – 2003 was again elevated to the status of 2nd class Emir by the 1st Civilian Governor of Zamfara State Alh. Ahmad Sani Yariman Bakura. Alh. Ibrahim Ahmad III was also elevated 1st class Emir from 2003 to date.
DISTRICT HEADS IN BUNGUDU EMIRATE
ALH. BELLO SALIHU MNI ALH MANI AHUCHE
District Head of Kwaikwai Keku Nahuche
ALH. KABIR ABUBAKAR ALH. IBRAHIM FURFURI
District Head of Rawayya District head of Furfuri
ALH. BELLO MOH’D ALH. ABDULLAHI AHMAD
Ubandawakin Nahuche District Head of Bela.
ALH. SIDI ABUBAKAR ALH. UMMARU BAWAN ALLAHI
Magajin garin bungudu District Head of Gada
ALH. IBRAHIM MARAFA ALH. BELLO YUSUF IDRIS
District Head of Kurar Mota District Head of Karakkai
ALH. LAWALI IBRAHIM ALH. ABDULLAHI USMAN KURE
Rafin Bungudu District Head of Bungudu
5.3.10
BIOGRAPHY OF S/KIYA ALH MUHAMMAD AHMAD ASHA M.F.R EMIR OF KAURA NAMODA AND DISTRICT UNDER THE EMIRATE
His Royal Highness Alh. Ahmad muhammad Asha MFR was born on 26 june, 1950 in Kaura Namoda town as achild of distinguished family, he was accorded with Islamic and western education. he was enrolled into malam Dodo Gurmu's Qur'anic school at the age of four. He was later transfered to Sheikh Muhammad Mahe Kambarawa school where he started reading chapters of the Holy Qur'an. He was admitted into then township primary school. Kaura Namoda from 1958-1964. He proceeded to Nagarta Collage, Sokoto from 1965-1969 where he obtained west African school certificate. From there he got admission into the staff Training center in 1974 where he obtained a clerical officer's certificate after which he proceeded to Sokoto state polytechnic where he got his executive Grade account and auditing certificate from 1981-1982. He also obtained Diploma in public account and auditing from 1984-1985. His Royal Highness also attended Abdu Gusau polytechnic Talata Mafara from 2000-2001 where he obtained a Higher Diploma in Public accounting and auditing. Alh Muhammad Ahmad Asha started his career as teacher at Mallamawa(mamuda primary school kaura Namoda) in 1970. He was appointed sarkin Tudu of kaura Namoda and village head of kiyawa in may 1970. After his voluntary resignation as village head, he took up appointment with Local Government service in sokoto sate. He was a store-keeper with Kaura Namoda Local Government.
Hobbies his Highness likes reading and travelling. some of the counry he visited include; Saudi Arabia, Ethiopia, Chad and Niger Republic.
DISTRICT IN KAURA NAMODA AND THEIR HEADS
1 SENIOR DISTRICT HEAD ALH UMMARU GARBA III
2 KAURA NAMODA WEST ALH ISAH BUHA
3 KAURA EAST ALH MUHAMMAD GARBA
4 SABON GARIN KAURA ALH IBRAHIM DAN-AUTA
5 SARKIN YAKI ALH IBRAHIM ALIYU KAURA
6 KAURA WEST ALH NASIRU AHMADA ASHA
7 KAURA MIDDLE ALH MUHAMMAD BELLO BASHARI
8 GABAKE ALH SIRAJO MUAZU
9 KASUWAR DAJI ALH IBRAHIM SARKIN FADA
10 BANGA ALH ABUBAKAR NAUMMA
11 KURYA MADARO ALH MUHAMMAD MADARO
12 BARKEJI ALH BAKO BAURA
13 DOGON KADE ALH MUHAMMAD D/BABA
14 DAN ISA ALH ISAH DANGO
15 RAFIN KUNGUR ALH BELLO MAIGARI
16 YANKABA ALH IBRAHIM BUHARI AMMANI
17 RUTUTU ALH ISAH BAWAI
18 MADIRA ALH ALIYU MUHAMMAD MADIRA
Hobbies his Highness likes reading and travelling. some of the counry he visited include; Saudi Arabia, Ethiopia, Chad and Niger Republic.
DISTRICT IN KAURA NAMODA AND THEIR HEADS
1 SENIOR DISTRICT HEAD ALH UMMARU GARBA III
2 KAURA NAMODA WEST ALH ISAH BUHA
3 KAURA EAST ALH MUHAMMAD GARBA
4 SABON GARIN KAURA ALH IBRAHIM DAN-AUTA
5 SARKIN YAKI ALH IBRAHIM ALIYU KAURA
6 KAURA WEST ALH NASIRU AHMADA ASHA
7 KAURA MIDDLE ALH MUHAMMAD BELLO BASHARI
8 GABAKE ALH SIRAJO MUAZU
9 KASUWAR DAJI ALH IBRAHIM SARKIN FADA
10 BANGA ALH ABUBAKAR NAUMMA
11 KURYA MADARO ALH MUHAMMAD MADARO
12 BARKEJI ALH BAKO BAURA
13 DOGON KADE ALH MUHAMMAD D/BABA
14 DAN ISA ALH ISAH DANGO
15 RAFIN KUNGUR ALH BELLO MAIGARI
16 YANKABA ALH IBRAHIM BUHARI AMMANI
17 RUTUTU ALH ISAH BAWAI
18 MADIRA ALH ALIYU MUHAMMAD MADIRA
BIOGRAPHY OF H.R.H EMIR OF MAFARA ALH. DR BELLO MUHAMMAD BARMO AND THEIR DISTRICTS
THE BIOGRAPHY OF H.R.H THE EMIR OF TALALATA MAFARA
ALH. DR BELLO MUHAMMAD BARMO OON
Alh. Dr Bello Muhammad Barmo was born at Talata Mafara in the year 1963. he was enrolled into Qur;anic school at an early age before his primary education. He attended many institutions after his primary schools, incliding Gusau Teachers Collage, Federal Collage of Education Katsina (where he obtained his NCE). He later graduated from University of Maiduguri. H.R.H served as teacher and rose to the rank of Education secretary in the year 1996. He was once the private secretary to the district head of Talata Mafara from 1981-1995. He was later appointed as the district head of Talata Mafara on April 27 1996, and was later turbaned as the first emir of Mafara in the year 1997. H.R.H is a recognized citizen highly respected and was given merit awards such as (FICEN) Nigerian Media Links National merit award, and Award for peace and unity by the all saint University America (ASUA) in 2002. He also had award of OON.
DISTRICTS IN TALATA MAFARA EMIRATE AND THEIR HEADS
1 MATUZGI ALH. TUDUN MATUZGI
2 RINI ALH SHUAIBU ABDULLAHI
3 TALATA MAFARA ALH. RUFAI MUHAMMAD BARMO
4 RINI I ALH HALILU SULAIMAN RINI
5 MARAFA ALH MARAFAN MAFARA
6 GARBADAU ALH MURTALA RUWANBADO
7 SABON GARI KAGARA ALH MUSTAPHA KAGARA
8 TAKE ALH UMMARU FARUK
9 JANGEBE ALH BUHARI SARKIN YAKIN JANGEBE
10 MAKOWRA
11 RUWAN GORA ALH ISHAKA BALARABE RUWAN GORA
12 MORAI ALH ABDULMALIK MUHAMMAD
13 KAYAYEN ALH ABUBAKAR KAYAYE
14 GALADIMA ALH HARUNA MAFARA
15 SAUNA ALH MUHAMMADU
16 BAZAI SADO ALH SANI TUKUR
17 GWARAM ALH MAGAJI
18 RUWAN BORE ALH MUHAMMADU
ALH. DR BELLO MUHAMMAD BARMO OON
Alh. Dr Bello Muhammad Barmo was born at Talata Mafara in the year 1963. he was enrolled into Qur;anic school at an early age before his primary education. He attended many institutions after his primary schools, incliding Gusau Teachers Collage, Federal Collage of Education Katsina (where he obtained his NCE). He later graduated from University of Maiduguri. H.R.H served as teacher and rose to the rank of Education secretary in the year 1996. He was once the private secretary to the district head of Talata Mafara from 1981-1995. He was later appointed as the district head of Talata Mafara on April 27 1996, and was later turbaned as the first emir of Mafara in the year 1997. H.R.H is a recognized citizen highly respected and was given merit awards such as (FICEN) Nigerian Media Links National merit award, and Award for peace and unity by the all saint University America (ASUA) in 2002. He also had award of OON.
DISTRICTS IN TALATA MAFARA EMIRATE AND THEIR HEADS
1 MATUZGI ALH. TUDUN MATUZGI
2 RINI ALH SHUAIBU ABDULLAHI
3 TALATA MAFARA ALH. RUFAI MUHAMMAD BARMO
4 RINI I ALH HALILU SULAIMAN RINI
5 MARAFA ALH MARAFAN MAFARA
6 GARBADAU ALH MURTALA RUWANBADO
7 SABON GARI KAGARA ALH MUSTAPHA KAGARA
8 TAKE ALH UMMARU FARUK
9 JANGEBE ALH BUHARI SARKIN YAKIN JANGEBE
10 MAKOWRA
11 RUWAN GORA ALH ISHAKA BALARABE RUWAN GORA
12 MORAI ALH ABDULMALIK MUHAMMAD
13 KAYAYEN ALH ABUBAKAR KAYAYE
14 GALADIMA ALH HARUNA MAFARA
15 SAUNA ALH MUHAMMADU
16 BAZAI SADO ALH SANI TUKUR
17 GWARAM ALH MAGAJI
18 RUWAN BORE ALH MUHAMMADU
BIOGRAPHY OF H.R.H EMIR OF GUSAU ALH. DR MUHAMMAD KABIR DANBABA AND DISTRICTS UNDER GUSAU EMIRATE
BIOGRAPHY OF H.R.H ALH. (DR) MUHAMMAD KABIR DANBABA (OFR)
SARKIN KATSINAN GUSAU, EMIR OF GUSAU.
H.R.H Alh. Dr Muhammad Kabir Danbaba OFR, Emir of Gusau capital city of Zamfara state was born in 1927. this gentleman of integrity and of good reputation acquired his educational qualification as thus: He started his elementary school in 1935 at the early age of 8. the zeal in Alh. Dr Muhammad Kabir Danbaba, gave him as its popularly said ‘the work of a man paves way for him’. As a hard working man, Alh. Muhammad Kabir became the magajin Garini 1974 at the age of 47 years, which he held for the period of 10 years. He clamed ladder of leadership as he was made district Head of Gusau , in 1984 which he held for period of 13 years. Because of his efficiency and zeal in his office. He was upgraded to a second class Emir in 1997. Which he held for 3 years.
Alh. Muhammad Kabir was elevated to the rank of first class Emir in 2000, a post which he is still holding honorably to date. He can be proudly called/described as a man of integrity, honors, zealous, hard working and what have you to describe a good leader. He is loved, full of respect and honored by his people. Among his good qualities of leader is his hobby of reading the Holy Qur’an . Alh. Muhammad Kabir is married and blessed with 37 children
DISTRICTS IN GUSAU EMIRATE AND THEIR HEADS
1 TUDUN WADA ALH BASHAR KABIR DAN BABA
2 DAMBA ALH USMAN FARUK
3 WONAKA ALH USMAN KOGO ABDULKADIR WONAKA
4 MADA ALH ISMAILA BARAU MADA
5 GALADIMA ALH MUHAMMAD NAKABO
6 RUWAN BORE ALH MANDE ABDULKADIR
7 WANKE ABDULKADIR USMAN MAYANA
8 MAYANA ALH MUHAMMAD MAKYA
9 SABON GARI ALH BASHIR MUHAMMAD
10 RIJIYA ALH UMARU IBRAHIM
11 MAGAMI ALH ADAMU MUHAMMAD
12 MADAWAKI ALH YAHAYA MADAWAKI
SARKIN KATSINAN GUSAU, EMIR OF GUSAU.
H.R.H Alh. Dr Muhammad Kabir Danbaba OFR, Emir of Gusau capital city of Zamfara state was born in 1927. this gentleman of integrity and of good reputation acquired his educational qualification as thus: He started his elementary school in 1935 at the early age of 8. the zeal in Alh. Dr Muhammad Kabir Danbaba, gave him as its popularly said ‘the work of a man paves way for him’. As a hard working man, Alh. Muhammad Kabir became the magajin Garini 1974 at the age of 47 years, which he held for the period of 10 years. He clamed ladder of leadership as he was made district Head of Gusau , in 1984 which he held for period of 13 years. Because of his efficiency and zeal in his office. He was upgraded to a second class Emir in 1997. Which he held for 3 years.
Alh. Muhammad Kabir was elevated to the rank of first class Emir in 2000, a post which he is still holding honorably to date. He can be proudly called/described as a man of integrity, honors, zealous, hard working and what have you to describe a good leader. He is loved, full of respect and honored by his people. Among his good qualities of leader is his hobby of reading the Holy Qur’an . Alh. Muhammad Kabir is married and blessed with 37 children
DISTRICTS IN GUSAU EMIRATE AND THEIR HEADS
1 TUDUN WADA ALH BASHAR KABIR DAN BABA
2 DAMBA ALH USMAN FARUK
3 WONAKA ALH USMAN KOGO ABDULKADIR WONAKA
4 MADA ALH ISMAILA BARAU MADA
5 GALADIMA ALH MUHAMMAD NAKABO
6 RUWAN BORE ALH MANDE ABDULKADIR
7 WANKE ABDULKADIR USMAN MAYANA
8 MAYANA ALH MUHAMMAD MAKYA
9 SABON GARI ALH BASHIR MUHAMMAD
10 RIJIYA ALH UMARU IBRAHIM
11 MAGAMI ALH ADAMU MUHAMMAD
12 MADAWAKI ALH YAHAYA MADAWAKI
BIOGRAPHY OF HRH THE EMIR OF ZAMFARA ALH. ATTAHIRU MUHAMMAD AHMAD CON AND DISTRICTS UNDER HIS EMIRATE ANKA
BIOGRAPHY OF HIS ROYAL HIGHNESS ALH. ATTAHIRU MUHAMMAD AHMAD CON, EMIR OF ZAMFARA AND CHAIRMAN ZAMFARA STATE COUNCIL OF CHIEFS
Alh. Attahiru Muhammad Ahmad, the 56th Sarkin of Zamfara and the 1at emir was born in 1961 at a village called Matseri, about 16 kilometers away from Anka town. He started his education career as early as 1965 at Qur’anic school in Matseri and continue perusing Islamic education at Anka under the supervision of his uncle late, Malam Yahaya Ahmad in 1967. the same year his father ascended the throne as 55th Sarkin Zamfara. Having been grounded on the rudiments of Islamic religion. His Royal highness enrolled with Anka town primary school in1968. he however continued pursuing the Qur’anic education along with western education.
After his primary education was admitted into Government secondary school, Gummi (now unity collage) in1974. it was here that Attahiru quality of leadership began to manifest. He was assigned with the responsibilities of mails (mail prefect) and House prefect in1978 and 1979 respectively. After his secondary education, Attahiru gained admission into sokoto state collage of Arts and science (SCAS) where he pursued and successfully passed the interim joint admission and matriculation examination (IJMB) which prepared him for direct entry into one of the prestigious university in Nigeria, Bayero University Kano in 1982. He read combined honors degree in political science and English and graduated in the year 1985. After graduation HRH participated actively in the one year NYSC program and serve in Kaduna state. That was during the 1985/86 service year. With a sound educational base, the emir started his working career at the federal ministry of external affaires now ministry of foreign affairs in 1987. His 1st appointment was third class secretary and he eventually rose through the ranks up to the post of counselor. While in foreign service. His highness attended a number of on-the-job training including the prestigious foreign service academy (FSA). His dedication and commitment made him to secure membership of the Nigerian institute of international affairs (NIIA) in 1989 of which he is still a full member.
In 1991 he was posted to Sudan embassy of Nigeria in Khartoum as the second secretary. At Sudan he was assign many responsibilities that eventually prepared him for his present exalted positions. While in Sudan, HRH was able to attain the positions of second-in-command after the death of the ambassador, he hold the position of the president of of African Diplomatic Associations (ADA) in the republic of Sudan in 1994. he was also a member the commonwealth club while in Sudan. It was after the death of his father in November, 1993 that he was appointed as the Sarkin Zamfara and was subsequently appointed as the emir of Zamfara and chairman Zamfara sate council of chiefs in the year 1997. between the years of 2003 t0 2004. his royal highness proceeded to Ahmadu Bello University Zaria where he successfully pursed Masters Degree in International law and diplomacy thereby becoming the first emir ever to have gone back to school for further education. His royal highness holds various responsibilities positions in the country. He is vice president General of the supreme council for Islamic affairs. He is also vice president general Jamaatul Nasril Islam (JNI). Emir Attahiru is also the chairman JNI committee on Health, social welfare and disaster relief. He is a grand patron of many organizations and associations. The emir of Zamfara has unique status and character, which are so dynamic and appealing that will make you instantly develop respect and love for him. He is ever ready to champion the cause of truth. He candidly tells the truth with regards to any issues of local, sate, national and international levels.
Another thing worthy of note is the emir’s contributions to national development. He has, through his royal position been involved in many national assignments. he has taken it on himself to contribute his quota in the educational development of his people. In order to show how committed he is to educational development, the emir set a record of being the first chairman of the state council of chiefs to have enrolled for masters degree while still serving as an emir, in addition the emir was through the Anka Emirate development association (ANKEDA), established a private primary schools that is being sponsored by his emirate. The emir had also established Islamiyyah schools in all the fourteen district pf his emirate with recruited qualified Islamic instructors that are being remunerated by Anka emirate. These schools are to serve as avenue for obtaining basic Islamic religious knowledge, there by preventing children from attending school outside their areas, which leads to street begging. HRH is recipients of many awards including the National Honors Award CON bestowed on him by former president Olusegun Obasanjo GCFR in 2002. HRH the emir of Zamfara travel widely through out the globe, some of the countries he visited are; KSA, Egypt, Ethiopia, India, South Africa, Indonesia, Italy, UAE, and Kenya. He is happily married with children and he enjoys discourse reading, traveling and interactions with common people.
DISTRICTS IN ANKA EMIRATE AND THEIR HEADS
S/N
DISTRICT
DISTRICT HEAD NAME
1
SENIOR DISTRICT HEAD ANKA
ALH HALILU AHMAD ANKA
2
SARKIN GABAS ANKA
ALH. MUHAMMAD MAISAJI
3
YARIMAWA
ALH. MUSA MUAZU
4
SABON BIRNI
ALH ABUBAKAR ABDULLAHI
5
YARMATANKARI
ALH SULE ABUBAKAR
6
WUYA
ALH UMAR USMAN
7
BAWAR DAJI
ALH ABDULLAHI MAIDANGARI
8
BAGEGA
ALH JIBRIL HARUNA
9
KEWAYE
ALH HUSSAINI TANKO
10
MATSERI
ALH HALILU HAMISU TUDUN MASTERI
11
WARAMU
ALH HARUNA MUHAMMAD
12
MODA
ALH MUHAMMAD SANI MODAC
13
FAGUN
ALH UMARU MUHAMMAD
14
DUTSIN DAB AJIYA
ALH MUHAMMAD DAN MALAN
15
GIMA
ALH ZUBAIRU MUHAMMAD
Alh. Attahiru Muhammad Ahmad, the 56th Sarkin of Zamfara and the 1at emir was born in 1961 at a village called Matseri, about 16 kilometers away from Anka town. He started his education career as early as 1965 at Qur’anic school in Matseri and continue perusing Islamic education at Anka under the supervision of his uncle late, Malam Yahaya Ahmad in 1967. the same year his father ascended the throne as 55th Sarkin Zamfara. Having been grounded on the rudiments of Islamic religion. His Royal highness enrolled with Anka town primary school in1968. he however continued pursuing the Qur’anic education along with western education.
After his primary education was admitted into Government secondary school, Gummi (now unity collage) in1974. it was here that Attahiru quality of leadership began to manifest. He was assigned with the responsibilities of mails (mail prefect) and House prefect in1978 and 1979 respectively. After his secondary education, Attahiru gained admission into sokoto state collage of Arts and science (SCAS) where he pursued and successfully passed the interim joint admission and matriculation examination (IJMB) which prepared him for direct entry into one of the prestigious university in Nigeria, Bayero University Kano in 1982. He read combined honors degree in political science and English and graduated in the year 1985. After graduation HRH participated actively in the one year NYSC program and serve in Kaduna state. That was during the 1985/86 service year. With a sound educational base, the emir started his working career at the federal ministry of external affaires now ministry of foreign affairs in 1987. His 1st appointment was third class secretary and he eventually rose through the ranks up to the post of counselor. While in foreign service. His highness attended a number of on-the-job training including the prestigious foreign service academy (FSA). His dedication and commitment made him to secure membership of the Nigerian institute of international affairs (NIIA) in 1989 of which he is still a full member.
In 1991 he was posted to Sudan embassy of Nigeria in Khartoum as the second secretary. At Sudan he was assign many responsibilities that eventually prepared him for his present exalted positions. While in Sudan, HRH was able to attain the positions of second-in-command after the death of the ambassador, he hold the position of the president of of African Diplomatic Associations (ADA) in the republic of Sudan in 1994. he was also a member the commonwealth club while in Sudan. It was after the death of his father in November, 1993 that he was appointed as the Sarkin Zamfara and was subsequently appointed as the emir of Zamfara and chairman Zamfara sate council of chiefs in the year 1997. between the years of 2003 t0 2004. his royal highness proceeded to Ahmadu Bello University Zaria where he successfully pursed Masters Degree in International law and diplomacy thereby becoming the first emir ever to have gone back to school for further education. His royal highness holds various responsibilities positions in the country. He is vice president General of the supreme council for Islamic affairs. He is also vice president general Jamaatul Nasril Islam (JNI). Emir Attahiru is also the chairman JNI committee on Health, social welfare and disaster relief. He is a grand patron of many organizations and associations. The emir of Zamfara has unique status and character, which are so dynamic and appealing that will make you instantly develop respect and love for him. He is ever ready to champion the cause of truth. He candidly tells the truth with regards to any issues of local, sate, national and international levels.
Another thing worthy of note is the emir’s contributions to national development. He has, through his royal position been involved in many national assignments. he has taken it on himself to contribute his quota in the educational development of his people. In order to show how committed he is to educational development, the emir set a record of being the first chairman of the state council of chiefs to have enrolled for masters degree while still serving as an emir, in addition the emir was through the Anka Emirate development association (ANKEDA), established a private primary schools that is being sponsored by his emirate. The emir had also established Islamiyyah schools in all the fourteen district pf his emirate with recruited qualified Islamic instructors that are being remunerated by Anka emirate. These schools are to serve as avenue for obtaining basic Islamic religious knowledge, there by preventing children from attending school outside their areas, which leads to street begging. HRH is recipients of many awards including the National Honors Award CON bestowed on him by former president Olusegun Obasanjo GCFR in 2002. HRH the emir of Zamfara travel widely through out the globe, some of the countries he visited are; KSA, Egypt, Ethiopia, India, South Africa, Indonesia, Italy, UAE, and Kenya. He is happily married with children and he enjoys discourse reading, traveling and interactions with common people.
DISTRICTS IN ANKA EMIRATE AND THEIR HEADS
S/N
DISTRICT
DISTRICT HEAD NAME
1
SENIOR DISTRICT HEAD ANKA
ALH HALILU AHMAD ANKA
2
SARKIN GABAS ANKA
ALH. MUHAMMAD MAISAJI
3
YARIMAWA
ALH. MUSA MUAZU
4
SABON BIRNI
ALH ABUBAKAR ABDULLAHI
5
YARMATANKARI
ALH SULE ABUBAKAR
6
WUYA
ALH UMAR USMAN
7
BAWAR DAJI
ALH ABDULLAHI MAIDANGARI
8
BAGEGA
ALH JIBRIL HARUNA
9
KEWAYE
ALH HUSSAINI TANKO
10
MATSERI
ALH HALILU HAMISU TUDUN MASTERI
11
WARAMU
ALH HARUNA MUHAMMAD
12
MODA
ALH MUHAMMAD SANI MODAC
13
FAGUN
ALH UMARU MUHAMMAD
14
DUTSIN DAB AJIYA
ALH MUHAMMAD DAN MALAN
15
GIMA
ALH ZUBAIRU MUHAMMAD
EMIRATES IN ZAMFARA STATE AND THEIR DISTICTS
SAVENTEEN EMIRATE COUNCILS IN ZAMFARA STATE AND THEIR DISTRICT.
Uplifting the standard of our traditional institution by Zamfara state Government means everything to Zamfara people. To address the issue of cultural settings and dynamic leadership of our native administration seventeen emirate were approved in the state. Below is the alphabetical list of the emirates:-
Anka Emirate
Bakura Emirate
Birnin Magaji Emirate
Bukuyum Emirate
Bungudu Emirate
Dansadau Emirate
Gummi Emirate
Gusau Emirate
Kotorkoshi Emirate
Kaura Namoda Emirate
Maradun Emirate
Maru Emirate
Moriki Emirate
Shinkafi Emirate
Talata Mafara Emirate
Tsafe Emirate
Zurmi Emirate
This site therefore intends to publish brief History about their Royal Highness and some synopsis on their districts. The site also comes to render help for researchers and writers looking for the biographical history of our state, our Emirate and to crown it all collective data on the district in Zamfara state.
Uplifting the standard of our traditional institution by Zamfara state Government means everything to Zamfara people. To address the issue of cultural settings and dynamic leadership of our native administration seventeen emirate were approved in the state. Below is the alphabetical list of the emirates:-
Anka Emirate
Bakura Emirate
Birnin Magaji Emirate
Bukuyum Emirate
Bungudu Emirate
Dansadau Emirate
Gummi Emirate
Gusau Emirate
Kotorkoshi Emirate
Kaura Namoda Emirate
Maradun Emirate
Maru Emirate
Moriki Emirate
Shinkafi Emirate
Talata Mafara Emirate
Tsafe Emirate
Zurmi Emirate
This site therefore intends to publish brief History about their Royal Highness and some synopsis on their districts. The site also comes to render help for researchers and writers looking for the biographical history of our state, our Emirate and to crown it all collective data on the district in Zamfara state.
ZAMFARA HOME OF FARMING AND SHARI'A
HOME OF FARMING AND SHARI’A
October 1999 could be regarded as milestone in the history of shari’a legal system introduced in Zamfara state by the first elected civilian Governor Alh Ahmad Sani Yariman Bakura. The main objectives of introducing the shari’a legal system was not only meant to get rid of social vices concurrent at that time, but also to create an ideal Islamic atmosphere where religious practices would be perfectly observed.
3.3.10
AGRO-BASED AND MINERAL RESOURSES IN ZAMFARA
T/Mafara
Agro-Based
Rice, maize, wheat,
fish, G/nut. G/corn,
tomatoes, cassava,
millet, locust beans,
kenny, sugarcane,
hides & skin
Mineral-Based
Granite, Quartz, Clay,
Tantalite
Rice Mill, canned fish, Oil Mill,
sugar plant, tannery, fruit
processing, flour mills.
canned beef.
Refractory Bricks Burnt Bricks
7 Kaura Namoda
Agro-Based
Maize. G/nut, G/corn,
tobacco, cassava,
locust beans, hides &
skin
Mineral-Based
Gold. Granite, Galena,
Kaolin
Cornflakes, canned beans, oil
mills, flour mills, tobacco
processing, tannery
>ava processing, gold
mining, granite cutting,
kaolin benefaction
8 Maradun
Agro-Based
Rice, Maize. Wl
Fish, G/nut, G/corn,
potatoes, tomatoes,
sheanut, cassava, locust tannery & oil mill
beans, kernel, hides &
skin
Rice mill, ceramic tiles,
potato flakes, corn flakes,
flour mill, fruit processing,
Mineral-Based
Clay, granite, precious
stones, tantalite
High temp, devices
9 Tsafe
Agro-Based
G/corn, G/nut, locust
beans, bagaruwa gum
arabic, hides and skins,
livestock, okro, spices
Flour mill. Ginnery, tannery,
gum spices powder, canned
beans, mini textiles, mini
corn flakes, baby food, animal
feeds
Mineral-Based
Granite gold
Gold mining
10 Gummi
Agro-Based
Calabash, sorghum,
millet, cowpea, rice,
sugarcane, maize,
tomatoes, locust beans,
gum arabic, kenny, hide
&skin
Calabash seeds, oil. flour mill,
brown sugar, gum tannery,
kunun zaki
Mineral-Based
Silica sand, diluvial gold.
Granite
Page 2
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11 BirninMagaji
12 Maai
13 Shinkafi
14 Zur m i
Agro-Based
Maize, millet, G/nut,
cowpea, cotton, locust
beans, G/nut
Mineral-Based
Gold, clay
Agro-Based
G/corn, maize, millet,
cotton, G/nut, sheanut.
cowpea
Mineral-Based
Alluvial gold mining,
granite, rock, Chromate,
charnovite, tantalite
Agro-Based
Tobacco, millet, G/n
cowpea, G/corn,
livestock, hides & ski
Acacia nilotica
Mineral-Based
Granite
Agro-Based
Maize, cotton, hides &
skins, G/corn, millet
Mineral-Based
Kaolin, high-grade
kaolin, feldspar,
Tantalit
Cotton thread, G/nut oil.
flour mill, kunun zaki, hand
loan factory
Pottery
Flour.minihand loan factory,
kunun zaki, G/nut, granite
cutting
High temp, devices
Cornflakes, popcorn, flour
mill, G/nut oil, kunun zaki,
tannery
Granite cutting
Kaolin benefaction
OTHER VIABLE MEDIUM SCALE INDUSTRIES IN ZAMFARA STATE
1.
Tomato Paste Canning
8.
Polythene Bags
2.
Fruit and Vegetable Processing
9.
Ceramic Tiles and Sanitary Wears
3.
Meat and Diary Processing
10.
Refractory Bricks Production
4.
Chalk Production Plant
11.
Hydrated Line Plant
5.
Fish Farming Project
12.
Mini Fertiliser Plant
6.
Fish Meal Production
Mini Cement Plant
7.
Mini Sugar Plant
14.
Particle Board Manufacture
Page 3
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Finally, it is the desire of the State Government to enter into
meaningful joint venture/technical partnership with any
serious or genuine able and willing investor (individual,
corporate or government), taking into
cognisance our areas of comparative
advantage. It is also the intention of the
State to give all necessary support in
terms of facilitating the sourcing of
finance, provision of enabling
infrastructure and educating and
encouraging our indigenous
businessmen/entrepreneurs.
Below is a list of profiles for the identified
projects in the State:
TOMATO PASTE CANNING
Tomato is grown in large commercial quantities all over the
State all the year round with little or no known means of its
hygienic preservation. This generates a substantial loss of
revenue for its growers due to its rapid perishable nature. If
this project is established, it will provide a ready available
market for its producers as well as providing the facilities for
its long-term preservation. Talata Mafara will be more
ideal as it will serve as a converging point for producers.
PARTICLE BOARD MANUFACTURE
Particle board is used mainly by furniture workers as well as
the building industry for ceiling and partitioning purposes.
The project when established is to manufacture particle
boards with the use of working wastes of
especially our numerous furniture factories
and other agricultural by products of fibrous
plants such as wheat and corn straws as the
major raw materials. The project will require
only a few imported chemicals.
V £
HYDRATED LIME PLANT
Good quality limestone is the required raw materials for the
production of hydrated lime. Zurmi Local Government of
the State is ascertained to have large commercial reserves
of good quality limestone and kaolin
deposits. The product - Hydrated Lime or
calcium hydroxide can be consumed by our
^ii-iTJ numerous water treatment plants, fertiliser
manufacturers, cement companies and
\ ' other producers of chemicals. This will, in
turn, conserve foreign exchange that is
expected on its importation. Again, with
reported large deposits of it all over the
country, export market could be exploited
for foreign exchange earnings.
LIMESTONE
BENEFICIATION/CALCINATION =
CALCIUM HYDROXIDE = HYDRATED
UME.
MINI SUGAR PRODUCTION
Sugar cane plantations abound everywhere in the State,
pummi. Shinkafi and Bakura Local Governments are
jrticularly outstanding. Presently, our sugar cane is
lostly limited to only individual/household (chewing
sne) crude consumption. If this industry is established in
the State, it will provide a ready market for the local
producers with little or no need for any supporting
additional sugar cane plantations.
LEATHER INDUSTRY
The position of Zamfara as one of the most important
livestock producers in the country informed the need for
the establishment of a modern
mechanised tannery. Hides and skins
are the main raw materials used in
leather industry. Hides and skins are
produced in all the 14 Local
Government Areas of the State.
Tanning is an old traditional
occupation
Page 4
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in various parts of the State, but it has been observed
that the local Tanners available lack the modern
techniques of slaying (removal) as well
dehydration, storage and preservation to take care of
microbes.
OTHER AREAS OF VIABLE INVESTMENTS
OPPORTUNITIES B^^^^^^fl
In the area of solid mineral development, necessary
contacts should be established with the Federal
Department of Geological Survey and the Bigerian
Mining Corporation in order to conduct
comprehensive geological survey to determine the
occurrence quality and commercial quantity of our
solid minerals.
TOURISM SECTOR
The overall objectives of the Tourism policy of Nigeria
is to contribute to the wealth of the nation and its
citizens, largely through foreign exchange and
employment creation while providing an interesting,
hospitable and worthwhile experience for visitor.
Tourism is a vast economic and social phenomenon.
It is a capital intensive industry which necessitates the
direct involvement of both the private and the public
sectors.
Zamfara State is bestowed abundantly with rich
tourist attraction, which derives from its rich history
and culture. These tourist attractions include:
1.
Kalele hippopotamus ponds
2
Kuyambana Games Reserve
3.
Kotorkoshi Rocks
4.
Lake Natu
5.
Dusti (the first seat of Zamfara)
6.
Bakalori Dam
7.
TombofNamoda
8.
Dashi Tunnel
Page 5
OTHER IMPORTANT INFORMATION AND DATA FOR
INTERESTED FOREIGN INVESTORS IN NIGERIA
NIGERIA: COUNTRY PROFILE, THE LAND AND PEOPLE
Area:
Population:
Capital:
Government:
" Official Language:
23,766sq km
110 million (estimate)
Abuja
Three-tier Structure -
-a Federal Government,
-tate Governments.
Local Government
Council Administration
English
in Ports
igos (Apapa, Tin-can Island), Warn, Port Harcourt. Onn
p Sea and Hub Port, Calabar (EPZ)
a in Airports
is, Kano, Port Harcourt, Abuja, Enugu. Kaduna,
aiduguri, Ilorin, Jos. Owerri, Calabar, Yola, Sokoto
Road Network
r 15,000km of intercity all weather paved roads.
Hiding Dual carriage express trunks.
• Main Indigenous Languages: Hausa. Igbo. Yoruba
• Main Religions: Christianity, Islam,
Traditional
• Main Commercial/Industrial Cities
Lagos, Onitsha, Kano, lbadan, Poi
Jos. Kaduna. Warri, Benin. Nnewi
• Major Industrial Complexes
• Refineries and Petro-Chemicals:
• Iron and Steel:
• Fertilizer:
• Liquified Natural Gas:
• Aluminium Smelter:
.
Railways
2 mam lines (South-West to North-East; South East to
North-West; interlinked and terminatory at Lagos, Port
Harcourt, Kaura Namoda, Maiduguri and Nguru. Major
junctions at Kaduna, Kafanchan. Za
Gauge: 1067mm; Total length 3505 route km
! Harcourt. Aba, Maiduguri,
• Energy
Hydro-electric
Thermal and Gas:
Kaduna, Warri, PortHarcourt
Eleme
-
Ajaokuta, Warri,
Oshogbo. Katsina, Jos
Onne-Port Harcourt,
Kaduna, Minna. Kano
"
Bonny
• Currency
Ikot Abasi, Port Harcourt
NAIRA:
Kainji. Jebba, Shiroro.
Egbin (Lagos) Ughelli, Afam,
Sapele, National grid for
electricity distribution; National
pipeline network with regional
depots for petroleum product
distribution; National network
(pipeline) for distribution of
gas (under construction).
N1.00 = 100k
(One naira = hundred kobo)
Page 6
il
LOCAL FRAMEWORK
ACTIVITIES
SS
FOR BUSINES
.
Methods of Conducting Business
All business enterprises must be registered with
Registrar General of the Corporate Affairs Commission
(Registrar of Companies). A foreign investor wishing»
set up business operations in Nigeria should take all
steps necessary to obtain local incorporation with the
Nigerian branch or subsidiary. Business activities may
be undertaken in Nigeria as:
i) Private or Public Limited Liability Company
ii) Unlimited Liability Company
iii) Company Limited by Guarantee
iv) Foreign Company (branch or subsidian.
foreign company)
v) Partnership/Firm
vi) Sole Proprietorship
vii) Incorporated Trustees
viii) Representative Office
THE COMPANIES AND ALLIED MATTERS AÍ
AND INCORPORATION PROCEDURE
The Companies and Allied Matters Act, 1990
Companies Act) is the principal law regulating
incorporation of business. The administration of]
Companies Act is undertaken by the Corporate .
Commission (CAC) and its functions include:
i) The regulation and supervision of the formation,
incorporation, registration, management and
winding up of companies.
ii) The maintenance of a Companies Registry.
iii) The conduct of investigation into the affairs of any
company in the interest of its shareholders and
the public.
MINIMUM SHARE CAPITAL AND
DISCLOSURES IN MEMORANDUM OF
ASSOCIATION
The minimum authorised share capital is N10.000 in
the case of private companies or N500.000 in the case
of public companies. The memorandum of Association
must state inter-alia that the subscribers "shall take
amongst them a total number of shares of a i
less than 25 per cent of the authorised capital and that
each subscriber shall write opposite his name the
number of share takes." The law permits and
acknowledges the roles of attorneys and other relevant
professionals in facilitating business transactions
provided of course, that this "agency arrangement is
disclosed."
MEMBERSHIP OF THE COMPANY-
PROHIBITION OF TRUSTS
The Companies Act prohibits "notice of any trust,
express, implied or constructive" and such shall not be
entered on the registrar of members or be receivable by
the CAC.
SHARES
All categories of company shares are to carry one vote
each shares with "weighted" voting rights are
prohibited. All shares (i.e. whether ordinary or
preferential) issued by a company must carry one vote
in respect of each share. Consequently, preference
shareholders are entitled to receive notices and attend
all general meetings of the company and may speak
and vote on any resolution before the meeting.
DISCLOSURES TO BE PUBLISHED IN
COMPANY CORRESPONDENCE AND
BUSINESS PREMISES
Every company is obliged to disclose on its letterhead
papers used in correspondence. The following
particulars:
Name of the company/enterprise
Address
ii) Registration/Incorporation Number
v) Names of Directors and Alternate Directors (if
any). In addition, the law requires
companies/enterprises to ensure that the
Certificate of Registration be displayed in
conspicuous positions at their principal and
branch offices.
*
Page 7
m *' mm • il ¿Wä ndiju
o
Non-Nigerian may invest and participate in the
operation of any enterprise in Nigeria. However, a
foreign company wishing to set up business operations in
Nigeria should take all steps necessary to obtain local
incorporation of the Nigerian branch or subsidiary as a
separate entity in Nigeria for that purpose. Until so
incorporated, the foreign company may not carry on
business in Nigeria or exercise any of the power of a
registered company.
The foreign investor may incorporate a Nigerian branch
or subsidiary by giving a power of attorney to a qualified
solicitor in Nigeria for this purpose. The incorporation
documents in this instance would disclose that
solicitor is merely acting as an "agent" of a
whose name(s) should also appear in the dot
The power of attorney should be designed to lapse and
the appointed solicitor ceases to function upon the
conclusion of all registration formalities.
The locally incorporated branch or subsidiary company
must then apply to the Nigerian Investment Proi
Commission (NIPC) for a Business Permit ana ather
requisite permits and licences.
EXCEPTIONS TO THE GENERAL RULE
Where exemption from local incorporation is desire^H
foreign company may apply in accordance with Section
56 of the Companies Act, to the Nation
Ministers for exemption from incott^BSg a local
áy or person, where such contract has been approved
by the Federal Government.
The application for exemption from disclosing certain
details about the applicant is to be made to the Secretary
of the Government of the Federation (SGF). If
successful, the request of the applicant is granted upon
such terms and conditions as the National Council of
Ministers may think fit.
REPRESENTATIVE OFFICES
Foreign companies may set up representative offices in
Nigeria. A representative office, however, cannot
engage in business or conclude contracts or open or
negotiate any terms of credit. It can only serve as a
promotional and liaison office, and its local operational
expenses have to be flowed from the foreign company. A
representative office has to be registered with the CAC.
FOREIGN INVESTMENT REQUIREMENTS AND
PROTECTION
PRINCIPAL LAWS ON FOREIGN INVESTMENTS
Wie principal laws regulating foreign investments, are: the
HperjiAivestment Promotion Commission Decree No.
|6 ^^^K and the Foreign Exchange (Monitoring and
Decree No. 17 of 1995.
inei
IN
subsidiary if such a foreign company belongs to one of
DEREGULATION OF EQUITY STRUCTURE
NIGERIAN ENTERPRISES
lively, tl (^Enterprises Promotion (Repeal)
the following categories:
a) Foreign companies invited to Nigeria by or with
the approval of the Federal Government of Nigeria to
execute any specified individual project;
Decree No. 7 of 1995 has abolished any restrictions in
■espect of the limits of foreign shareholding in Nigerian
registered/domiciled enterprises. The only enterprises
that are still exempted from free and unrestrained foreign
participation are those involved in:
b) Foreign companies which are in Nigeria for the
execution of a specific individual loan project on
behalf of a donor country or international
organisation;
c) Foreign government-owned companies engaged
solely in export promotion activities; and
d) Engineering consultants and technical experts
engaged on any individual specialist project under
contract with any of the governments in the
Federation or any of their agencies or with any other
Production of arms and ammunitions:
Production of and dealing in narcotic drugs and
psychotropic substances.
Page 8
Stage C
1.
CHECKLIST FOR SETTING UP COMPANIES IN
NIGERIA WITH FOREIGN SHAREHOLDING
Stage A
1. Establish partners/shareholders and their respective
percentage shareholdings in the proposed company.
2. Establish name, initial authorised share capital and
main objects of proposed company.
3. Except in instances where the proposed company
will be 100 per cent owned by non-resident
shareholders prepare Joint-Venture Agreement
between prospective shareholders. The Joint
Venture may specify, inter-alia, mode of subsc
by parties, manner of Board Composition, n
protective quorum for meetings, sper ons
which would necessitate sharp holders* approval
special or other resolutions.
Prepare Memorandum and Articles of A
incorporating the spirit and intents of the Jo
Venture Agreement.
5. Foreign shareholder may grant a power of attorney
to its solicitors in Nigeria, enabling them to act a
agents in executing in corpo ration and
statutory documents pending the giant of Busim
permit (i.e. formal legal status for foreign;"*
branch/subsidiary operations to the foreign
shareholder).
6. Conduct a search as to the availability of the
proposed company name and, if available, reserve
the name with the CAC.
7. Effect payment of stamp duties. CAC filing fees and
process and conclude registration of the company as
a legal entity.
Stage B
1. Obtain a "Tax Clearance Certificate" for the newly
registered Company.
2. Prepare Deeds of Sub-Lease/Assignment. as may be
appropriate, to reflect firm commitment on the part
of the newly registered company to acquire business
premises for its proposed operations.
Prepare and submit simultaneous applications to the
NIPC (on the prescribed NIPC Application Form) for
the following approvals:
Business Permit and Expatriate Quota;
Pioneer Status
applicable)
and other incentives (where
The application to the NIPC should be accompanied
by the following documents;
Copies of the duly completed NIPC Form;
Copies of the Treasury receipt for the purchase of
the NIPC Form;
Copies of the Certificate of Incorporation of the
Applicant's company;
Copies of Uje Tax Clearance Certificate of the
Applicant's company;
of the Memorandum and Articles of
Assi ictation;
.
Kopies of the Treasury receipt as evidence of
pa1 >f ^tamp duties on the authorised share
capital of the« ompany as at the date of application;
Copies of the Joint-Venture Agreement - unless 100
per cent foreign ownership is envisaged;
Copies of the Feasibility Report and Project
Implementation Programme of a company for its
proposed business. It is advisable that quotations,
letters of intent and order to industrial plant and
machinery to be acquired by the company, be
forwarded either as annexes or separately. In order
to discourage the dissipation of administrative
energy on speculative applications, the NIPC
favours the applicant who has demonstrated
positive intention to commence business as and
when approvals have been granted. Hence, the
requests for evidence of acquisition of business
premises and evidence of having sourced the plant
and machinery to be utilised in the company's
business;
Copies of Deed(s) of
evidencing firm commitment
Sub-Lease/Agreement
requ
arni lin
Page 9
incorporate approval of the industrial site locations
indicated in the application;
ft Copies of training programmes or the personnel
policy of the company, incorporating a
management succession schedule for qualified
Nigerians;
I Particulars of names, addresses, nationalities and
occupations of the proposed directors of the
company;
I Job title designations of expatriate quota positions
required, and the academic and working experience
required for the occupations of such positions. It is
pertinent to note that expatriate quota on a
"Permanent Until Reviewed" (PUR) status is only
accorded to a Managing Director, where the non-
resident shareholders own a înajority of the
company's shares, and the authorised capital of the
company is N5 million and above;
> Copies of information brochures on I lie foreign
shareholder (if available) as testimony ol the
international expertise and credibility of the forei
partner in the proposed line of business.
Stage D
• 1. Having obtained the inquisite NIPC
approval and Business Permit Certificate, the n<
resident shareholder must act with despatch to
import its foreign equity holding in the company. To
ensure prompt import of the foreign equity
components, the NIPC may grant Business Permit
but defer approval for the Expatriate Quota and
Pioneer Status and other applicable investment
incentives, until evidence of capital import is
produced.
2. After obtaining a Certificate of Capital
Import from the bank, the NIPC is to be notified of
this fact with the supporting document in order for it
to resume processing of pending approvals that
might have been deferred on such grounds.
• 3. As soon as expatriate quota positions are
granted and the respective individuals to fill the
quota positions are required, the company must
embark on steps to obtain work permits and
residency status for the expatriate employees and
their accompanying spouses and children (if any).
THE DIFFERENCE BETWEEN A "BUSINESS
PERMIT" AND AN "EXPATRIATE QUOTA"
A business permit, as the name connotes, is the
permanent authorisation for the local operation of
business with foreign investments either as a
branch/subsidiary of a foreign company or otherwise.
An expatriate quota is the official permit to a company,
conveying permission to employ individual expatriates
to specifically approved job designations, and also
specifying the permissible duration of such employment.
The expatriate quota forms the basis of work permits for
expatriate individuals employed (whose qualifications
must fulfil the criteria established for that particular quota
position). Expatriate quota positions are usually granted
for 2-3 years subject to renewal, EXCEPT in cases where
companies qualify for and are granted not more than one
(1) "PUR" Quota (i.e. Permanent Until Reviewed)
position.
THE CURRENT REGULATION ON THE
APPOINTMENT OF FOREIGN DIRECTORS
The promoters of business ventures in Nigeria are free to
appoint directors of their choice, either foreign or
Nigerian, and the directors may be resident or non-
ident. The application to the NIPC must reflect the
names of die proposed Nigerian and foreign directors
ith an indication of resident and non-resident
'dors). TJje Business Permit Certificate consequently
issued following such applications usually reflects the
respective, names of the proprietors of the company, as
well as the directors representing each proprietor or co-
proprietor. Payments of foreign directors' fee are
remittable in the same manner as dividends accruing to
the foreign company. However, since such fees are taxed
at source (5 per cent as a withholding tax), each foreign
director's fees are remittable subject to satisfactory
evidence that the taxable amounts on such fees have
been paid.
PIONEER STATUS (TAX HOLIDAY)
ADVANTAGES TO A COMPANY
The Industrial Development (Income Tax Relief) Act.
Cap. 179, Laws of Nigeria, 1990 declares a number of
industries as pioneer industries. Thus, any company
whose products fall within the categorised industries
could be conferred Pioneer Status.
Thus, designation is not necessarily a reflection that a
company was pioneer per se in the industry, as several
companies within the same pioneer industry
classification could qualify for Pioneer Status. Where the
Page 10
1.
2.
3.
Pioneer and non-pioneer products, the tax relief
available on conferment of the Pioneer Status
would be restricted to income derived from
pioneer products only. Under the current
industrial policy, the conferment of Pioneer
Status accords a company relief from income tax
liability for a period of up to 5 years (tax-holiday
status).
Finally, it should be noted that even if a
company's activities and/or products are
classified within pioneer industries, the grant of
Pioneer Status is not automatic. The criteria for
granting Pioneer Status are related and/or based
on the following considerations:
The amount of underlying capital investment in a
company (N5 million and above) must be verifiable
by physical inspection and supported by a report of
the Industrial Inspectorate Division of the Federal
Ministry of Industries, before a Pioneer Certificate is
granted.
v.
The socio-economic advantages ol a comp^
activities to the Nigerian economy ate set out
Feasibility Study, is also an important consideri
Without prejudice in these condition:
empowered to confer Pioneer Status
investment incentives, in any other de
circumstance, as the Council of NIPC may app
IMPORT FORMALITIES «d
4. All imports into the country must be accompanied by
the following documents:
a) Final invoice/CCVO (duly embossed) which must
contain the following details in addition to those on the
proforma invoioe.
- Form 'M' No;
Prayer description of goods;
Port of Entry (The actual port must be specified e.g.
Tincan, Apapa, Kano, Onne, etc)
Shipment identification, date of shipment;
Country of origin
Country of supply
b) Packinglisl
c) Bill of Lading/Airway bill/Way bill
Carrier Certificate
urance Certificate
Jlonütacturer's certificate which must state the standard
bora tory fcosts1 certificate for chemicals, food,
beverages, pharmaceuticals, electrical appliances c\n<\
gulated products, where applicable.
GUIDELINES TO IMPORTERS AND
EXPORTERS OF GOODS TO NIGERIA
All persons intending to import physical goods into
Nigeria are required in the first instance to process
their Form 'M* through any bank irrespective of the
value and whether payment is involved or not.
All the supporting documents shall be clearly
marked 'Valid for Forex' or 'Non Valid for Forex',
depending on whether or not foreign exchange
remittances would be involved.
Consignments shall bear name of products, country
of origin, specification, due of manufacture, batch
or lot number, standard(s) to which they were
produced (e.g. BS, DIN, ISO/IBC, N1S etc) and in
case of items such as food and drinks and such
related products, they should carry Expiry Date or
the shelf life as well as active ingredi
to be imported into the country must
U; lanr»U>d in Fnglish in addition to any other language
or translation, otherwise the goods would be
confiscated.
• 1. Documentation
i) Completed Form 'M' shall be submitted to the bank with
the following details and supporting documents:
a) Detailed description of the goods including commercial
name for each item, make - whether new, used or
refurbished and the standards adopted;
b) Quantities and/or their measurements;
c) Unit cost of goods;
d) Total cost of goods;
e) Freight cost;
MonV» nf tran
Page 11
31.
4.
WfM
2.
3.
Other charges as reflected on the form 'M' (if any);
Country of origin ;
Country of supply.
Insurance Certificate;
Other documents such as certificate of registration
with NAFDAC. Pharmaceutical Board etc. and any
other additional document that may be prescribed.
All the copies of Form 'M' shall be legible, duly
marked or "Not Valid" as the case may be.
After necessary endorsements by the bank, five (5)
copies shall be forwarded to the relevant Destination
Inspection Agent with documents stated in 1.2(1). The
linai is retained by the bank.
The Destination Inspection Agent
preliminary price analysis on the applicati
"ACCEPTED", the DIA shall retain a copv
distribute a copy each of the Form "M
National Maritime Authi
Nigeria Customs Service
The Importer
Central Bank of Nigeria (CBN)
1.
■
IECTED", the DIA shed
bank for necessary amendment.
It shall be the duty of the buyer to ini
appropriate action, if "Accepted".
The final invoice/Combined Certificate ol Value ana '"'-
• Origin (CCVO). Manufacturers Certificate and the bill
of lading shall be presented to the relevant appointed
Destination Inspection Agent's overseas office for price
verification and attestation. If satisfactory, a financial
seal is thereafter affixed to the documents.
8. The attested documents shall be presented,
together with any other relevant documents for ")
negotiation of letter of credit, where applicable. The
attested documents shall also form part of documents
requireds for payment in respect of bill llection
transactions after clearance of goods. For the a)
avoidance of doubt, no letter of credit shall be
negotiated without the presentation of the final
invoice/Combined Certificate of Value and Origin
(CCVO), Manufacturer's Certificate and bill of lading
duly attested and affixed with a security seal by the
overseasjtffiœoUhaappointed Destination Insr
DUTY ASSESSMENT
The importer or his authorised agent can
commence the duty assessment. Agent can
commence the duty assessment process on or
before the arrival of the goods, using among others,
the Final Invoice/CCVO and Single Goods
.Declaration (SGD) Form.
The importer or his authorised agents, after self
assessment of duty shall ensure that the correct duty
and other charges are paid to any of the banks
> ¡nated to collect import duty.
designated bank shall indicate the SGD Form
number on the receipt issued and despatch
accordingly.
Examination of Goods
The importer or his authorised agent can
commence (he duty assessment process on or
befor Iva! of the goods using among others.
and Single Goods
Deci. »(Form.
ion of goods at the ports shall be done
>ms Service jointly with the
Mon Inspection Agent in the
rter or his agent. Where the
¡ion >f ¿i :ed agency such as National
Drug Administration and General
agency shall be available
¡nation of goods.
declaration of goods is forbidden and could
lead to seizure and prosecution.
DESTINATION INSPECTION AGENTS
The Destination Inspection Agents shall work in
close collaboration with the officers of the Nigeria
Customs Service in the discharge of their duties.
The other areas of duties of the Destination
Inspection Agents in addition to examination of
goods shall be:
TALLYING OF GOODS
The Destination Inspection Agents shall be involved
in the tallying of goods and ensure that the correct
containers/volume of are actually tallied,
accounted for and a> jrduty.
STOMS PROCESSING CENTRE
;
Page 12
the discharge of their duties, a proper reconciliation of
details on the manifests, bills of lading, tallying
records and SGD forms.
c) The Destination Inspection Agents will also ensure
that all goods released have been subjected to
payment of duties and other relevant charges.
•
The Destination Inspection Agents shall co-operate
and work in harmony with other operations at the
ports and must engage staff with competence in
relevant fields or related areas in the performance of
their work.
A
An applicant seeking this type of visa must be in
possession of an express approval (visa or any form of
permission) to enter a specified third country, as well as a
confirmed ticket or sufficient funds to pay for any means
of transportation appropriate to reach that country. A
transit visa may also be given at the port of entry on the
specific approval of the Comptroller-General of
Immigration. A transit pass is normally issued whether in
the former or letter case, and it takes the form of an
endorsement by rubber stamp on the passport of the
applicant which shall contain particulars of the port of
entry, the date of entry and the period the person is
permitted to remain in Nigeria in transit.
c)
The Destination Inspection Agents must not buy
any item on auction or otherwise, from the ports.
IMMIGRATION PROCEDURE AND
REQUIREMENTS
1 TYPES OF VISA/ENTRY PERMIT
The knowledge of the various types of visa/e
permit is of crucial importance both io the appli
and to the company or organisation sponsor«
him/her. This is because, in the Nigeria visaaM^H
the type that is given is tied to the purpose for which
the journey is intended and any variation of the visa
with the purpose of journey will render such a visa
inappropriate for entry, leading to either a refusal of
landing or deportation, in the case of a foreigner
already in the country.
There are three main types of visa, viz:
1. Ordinary Visa
2. Diplomatic Visa
3. Gratis Courtesy Visa
The Ordinary Visa is further divided as follows:
a) Transit
b) Single journey
c) Multiple journeys
2. ORDINARY VISA
2.1 Transit
This type of visa is issued to applicants who wish
to pass through Nigeria to a further destination. It
may be obtained at a Nigerian mission and is
given for a period not exceedingseyen (7) days
without reference to the Comptroîlei J of
JE
SINGLE JOURNEY VISA
This is valid fora single entry into Nigeria and may
be issued as:
Short Visa;
! Visa (Subject to Régularisation for Residence
FofH Permit);
^W.R (Temporary Work Permit)
j^HEShORTVISA
This type of single journey visa is issued to
applicants who require a single entry to Nigeria for
the putpoM?T>ÌÉpurism, to see places of interest, or
visit friends and/or relations resident in Nigeria. It
is also issued to applicants who wish to visit
Nigeria for business or meeting. This visa is also
issued at a Nigerian mission abroad without
reference to the Comptroller-General of
Immigration provided that, the applicant who fills
form (IMM 22), is in possession of a return air
ticket to and from Nigeria or an onward ticket for a
further destination, together with a visa or any
other acceptable form of permission to enter that
country. In case a passenger arrives at the port of
entry without a return ticket or onward ticket to a
further destination but it is otherwise found to be
admissible, he/she may be required to deposit the
appropriate amount for the purchase of such
ticket as may be necessary to enable him/her
return to his/her country of domicile, or proceed
to a further destination.
2.2.2 STR VISA (SUBJECT TO
REGULARISATION)
This is the type of visa required by foreigners
seeking to take up employment in Nigeria.
Section 8. sub-section 1, of the Immigration Act
provides that "no person, not being a citizen of
Nigeria, may take up employment in Nigeria
Other ih KaftwWnl
Page 13
or State Government without the consent of the
Comptroller-General of Immigration, "Section 33 of the
Act further provides that an application must be made to
the Comptroller-General by the prospective employer, in
writing, confirming that he/she has a vacancy on the
expatriate quota and at the same time starting the
position in which prospective employee is to be
employed and confirming acceptance of immigration
responsibility
The employer company should apply to the
Nigerian embassy or consular office in the
country where such inte riding
employee/applicant resides, requesting that he
(and his accompanying spouse/fiance/children,
if applicable) be granted STR Visa (subject to
régularisation for residence work permit) when
he arrives in Nigeria. In such application, the
employer company should undertake to assume
immigration and other responsible the
employee (and his accompanying
spouse/fiance/children, if applicable) in Nigeria.
The STR Visa is issued at Nigerian mission
without reference to the Comptroller-General of
Immigration provided the applicant person^
have specified documents. STR Visa is normally
given for 90 days without reference, during
which an application must be made to
Comptroller-General of 'Immigraton '
regularise the stay of the prospective empio
and the person may assume his employment
only when such application is approved an
RESIDENCE WORK PERMITgrante
2.2.3
2.2.4
REGISTRATION OF ALIENS
Having undergone the vaopus legal forma
for residency status, all foreigners are
expected to register their presence at the *
immigration offices closest to their places of
residence or occupation. It should be noted that,
for this purpose, all the State immigration offices
are representatives of the Comptroller-General
of Immigration and application for regulation
should be made to them, which they would refer,
accordingly, for approval to issue the residence
permit.
TEMPORARY WORK PERMIT (T.W.P)
Companies and organisations wishing to engage
the services of expatriates for short period
assignments, are required to apply direct to the
Comptroller-General in Abuja for vis. i
Permits for such expatriates. This is the temporary work
permit visa and it is not issued without reference to the
Comptroller-General of Immigration. If such
applications are submitted at the Nigerian missions
abroad, they must be referred to the Comptroller-
General of Immigration for approvai. The temporary
assignments which are eligible for su. .val include:
1 Erection/installation work;
2 Feasibility studi«
3 Repairs of machinery/equipment;
4. Auditing of accouni
5. Research work and such other assignments as
May fall into this category.
e visa is normally approved by cablegram sent
ough NITEL offices in Nigeria to the Mission from
where it would be issued. The cost of the transmission is
born by the company/ organisation applying for the
ility. The T.W.R Visa is given for a period not
exceeding 3 months and may be extended for a further
period upon application to the Comptroller-General of
UfMEjaatipn who will determine the desirability of such
nsion.
MULTIPLE JOURNEY VISA
This type of visa is normally issued without
reference to the Comptroller-General of
Immigration by the Nigerian missions abroad for a
od not exceeding 12 months, and may be for a
ified number of journeys within the period
anted.
t is normally given mostly to non-resident directors
pi Nigerian- based companies and other foreign
businessmen and women for the purpose of
attending meetings and for other frequent visits, to
pursue ss arrangements, or make
consultations regarding investment projects.
Both the single and multiple journey visas are also
given in Nigeria to employees of
companies/organisations whose stay have been
duly regularised in order to enable them return to
their employment whenever they travel out either
for business or holidays. This is called return or re-
entry visa. Applications for this must be made
personally by the employee in Nigeria and not
from outside the country. The application must be
supported by the employer confirming that the
employee is returning to his job, and reaffirming
acceptance of Immig' ty on be I
the
Page 14
2.
continued availability of the expatriate quota position
to be occupied.
GRATIS COURTESY VISA
This type of visa is normally issued to persons who do
not qualify for diplomatic visa, but who are foreign
government officials travelling on official business. It
may be granted in cases where it is considered
undesirable to accede to an application for a
diplomatic visa but where it is desirable on grounds of
international courtesy to facilitate a journey.
LABOUR, HEALTH, TRADE AND
ENVIRONMENTAL STANDARDS
2. WORKMEN'S COMPENSATION ACT
The laws provide for the payment of compens
to workmen for injuries suffered in the course of
their employment.
3. NATIONAL MINIMUM WAGE
Due to inflationary factors, further wage increases
have been recommended, and minimum wages are
about N6.500 per month. An employer, defined as
someone employing 50 or more persons, is required
to pay the minimum wage defined as the total
emolument payable to a worker.
FACTORIES ACT
The Nigerian law makes general and spei
provisions for the health, safety and welfare of persons
employed in places statutorily defined as "factories"
and for which a certificate of registration is required by
law. It makes general provisions as to the standards of
cleanliness, crowding, ventilation, drainage of floo
and sanitary conveniences: e.g. all factories rou
potable water and washing facilities.
In respect of safety, there are general provisions
the securing, fixing, usage, maintenance and sto
of prime movers, transmission machinery, other
machinery, unfenced machinery, dangerous liquids,
automated machines, hoists and lifts, chains, ropes
and lifting tackle, cranes and other lifting machine
stream boilers, stream receivers, containers, and air
receivers. There are. in addition to these, standards
set for the training and supervision of inexperienced
workers, safe access to any work place, prevention of
fire and safety arrangements in case of fire and first aid
boxes.
Also, the law provides that adequate arrangements
should be made for the removal of dust or fumes from
factories, provision of goggles to protect the eyes in
certain processes and the prevention of eating and
drinking in places where poisonous or injurious
substances give rise to dust of fumes.
It IT^andatcrnJ that all accidents and industrial
diseases be notified to the nearest inspector of factories
and bejnvestigated: it is prohibited for the occupier of
a factory to make any deductions from the wages of
employee n ¡lone or
All employers and trade unions in both the public
and private sectors of the economy are permitted to
make adjustments to total remuneration packages
through the process of collective bargaining. The
remuneration agreed requires the approval of the
Federal Minister of Employment. Labour and
Productivity. Approval will be given where the
¡increases are moderate, non-inflationary and
rs. affordable. The agreed and approved
ve ' ^^ remuneration will apply from the first day of the
calendar month that follows such agreement.
Bacl<
ckdating of increments is not permitted.
e Nigerian Standards Organisation Act, 1971
established as an integral part of the Federal
Ministry of Industries, the Standards Organisation of
Nigeria, to carry out among other things, the
following functions:
To designate, establish and approve standards
in respect of meteorology, materials,
commodities, structures and processes for the
certification of products, commerce, and
industry throughout Nigeria.
To provide necessary measures for quality
control of Mfejjffiaterials and products in
conformity vuifMie standards specifications.
To establish a quality assurance system
including certification of factories, products and
laboratories;
To develop methpds for testing of materials,
supplies and equipment items purchased for
use by public and private establishments:
Page 15
Zw fi^Ä, HtoUl*
o
To undertake preparation and distribution of
standards' samples;
To establish and maintain laboratories necessary
for the performance of its functions.
On the payment of a nominal fee, it is possible to obtain
from the offices of the Standards Organisation of Nigeria.
the prescribed standards for a number of prodi I
4. NATIONAL AGENCY FOR FOOD AND
DRUG ADMINISTRATION AND CONTROL
(NAFDAC)
NAFDAC was established in 1993 with ;
to regulate and control the importation.
exportation, manufacturing, advancement,
distribution, sale and use of food, drugs, cosmetics,
medical devices, bottled water and chemi-
5 DRUGS AND RELATED PRODUCTS
No drug product, cosmetic or
be manufactured, imported, expoR^^QjNlNMH
sold or distributed in Nigeria unless ii has be^n
registered in accordance with the provisions <
regulations made under a 1993 Act.
6. ENVIRONMENTAL IMPACT REGULATK
Similar to what obtains in several
conventional countries environmeniai protectic
is accorded a lot of prominence in
Federal Environmental Protection,
is charged with overall re
monitoring, supervising and co-ordinating.
Environmental Impact Assessment (EIA).
A comprehensive Environmental Impact Assessment
procedure for Nigeria, as well as EIA guidelines for
various industrial sectors has been compiled.
quality, character, brand, name, value, composition,
merit or safety; or
for the purpose of sale, contract order dealing, uses
»or intends to use any weight, measure or number
which is false or unjust; or
sells any product by weight, measure or number
and delivers to the purchase at a less weight,
measure or number than is purported to be sold,
advertises or invites subscription for any product or
project which does not exist.
Provide speedy redress to consumer complaints
through negotiations, mediation and conciliation;
k ways and means of removin- le market
virdous products and cause offenders to replace
W9tm products with safer and more appropriate
:
sue an offending company, firm, trade
ciati« dual to protect, compensate,
sroyide relief and safeguards to injured consumers
or^Kommunities from adverse effects of
technologies that are inherently harmful, violente
righi y h^zarddus;
This law creates certain offence relating to
malpractices and sets up a Special Trade
Malpractices Investigation Panel to investigate
such offences. The law provides against any
person who:
falsely labels, packages, sells, offers for sale or
undertake campaigns and other
igs that will lead to increased public
forrr
consumer
'encourage the formation of voluntary consumer
groups or associations for consumers' well-being.
compel a manufacturer to certify that all safety
standards are met in their product;
cause, as it deems necessary, quality tests to be
conducted on a consumer product;
demand production of a label showing the date
and place of manufacture of a commodity etc;
compel manufacturers to give public notice of any
health hazards inherent in their products;
ban the sale, distribution, advertisement of
products which do not comply with safely or health
regulativ;
Page 16
36.
Page 17
9W (/OWrifosL 7\oMC'*
A)
1,
1. TAXATION
Nigerian taxation has become quite sophisticated
in recent times. Several new measures have been
put in place to encourage investments generally
while certain undesirable or outdated provisions
have been eliminated. Following the report of the
Study Group on the Nigerian Tax System and
Administration in 1992. the evolution of taxation
has continued with the introduction of various
amendments to the substantive tax laws and an
overall improvement in the machinery of tax
administration in the country. 7.
1.1 LIST OF APPROVED TAXES AND LEVIES
FOR THE THREE TIERS OF
GOVERNMENT
A list of taxes and levies for collection by
tiers of government has been appro
government and published by the Joint Tax Boar
(J.T.B).
The approved taxes and levies
Taxes Collectible by pe ¿edöral (
Companies Income Tax;
2. Withholding tax on companies;
3. Petroleum Profit Tax;
4. Value-Added Tax (VAT);
5. Education Tax;
6. Capital-gains tax - Abuja residents aníí corporate
bodies; 8.
7. Stamp duties involving a corporate entity;
8. Personal Income Tax in respect of: 9
(i) Armed Forces Personnel; 10
(¡i) Police Personnel; \\
(iii) Residents of Abuja. FCT; 12.
(iv) External Affairs Off icers; and 13
(v) Non-residents
B. TAXES/LEVIES COLLECTIBLE BY STATE
GOVERNMENTS 14.
1. Personal Income Tax 15
(i) Pay-As-You-Earn (PAYE)
(ii) Direct (self and government) assessment 16
(iii) withholding tax (individuals only);
2. Capital gains tax 17
3. Stamp duties (instruments executed by
individuals)
4. Pools betting, lotteries, gaming and casino
taxes
Road taxes
Business premises registration and renewal
levy
urban areas (as defined by each State)
maximum of N10.000 for registration and N5.000
for the renewal per annum.
rural areas
registration N2.000 per annum
renewal Nl .000 per annum
Development levy (individuals only) not
more than N100 per annum on all taxable
individuals
Naming of street registration fee in State
Right of occupancy fees in State capital
Rates in markets where state finances are
ctlble by Local Government
and kiosks rates
enernenr rates
On and off liquor licence
er slab fees
irth and death registration fees
eet registration for (excluding state
Right of occupancy fees (excluding state capitals)
Market/motor park fees (excluding markets where
state finances are involved)
Domestic animal licence
Bicycle truck, canoe, wheel barrow and cart fees
Cattle tax
Merriment and road closure fees
Radio/Television (other than Radio/TV transmitter)
licences and vehicle radio licence (to be imposed
by the Local Government in which the car is
registered)
Wrong parking charges
Public convenience, sewage and refuse disposal
fees
Customary, burial ground and religious places
permits; and
Signboard/advertisement permit
Page 18
39.
2. ' TRANSACTION TAXES
2.1 WITHHOLDING TAX RATES AND ITEMS CHARGEABLE
For both the individual and company, there is a system of withholding tax in lieu of the tax payers
making the final tax returns. The system is to help the taxpayer to fulfill their tax obligation in a
gradual process. It also helps the tax office to build information bank to combat tax evasion. The
widening of the tax base has been the harvest of the system since it was introduced in Nigeria.
The prevailing rates of withholding tax for individuals and companies are specified below:
Types of Payment
APPLICABLE RATES
Individual
Dividend, interest & rent 10%
Royalties 15%
Commission, Consultancy Technical
& Management Fees 5%
Construction 5%
Contract of Supplies
Companies
10%
15%
2.2
1.
2.
3.
2.3
2.4
CAPITAL GAINS TAX,
As from 1996, gains accruing to a^fc; payer or
the disposal of a "chargeable asset" are subject
a capital gains tax at 10 per ceni. Chargea'
assets are defined to include all forms of prope
whether situated in Nigeria or not. includi
Options, debts and
generally
Any currency other than lNigenan currenc^^^^^
Any form of property created by the person
disposing of it, or otherwise coming to be owned
without being acquired (Shares and stocks of
every description were exempted as chargeable
assets with effect from January 1998).
VALUE ADDED TAX (VAT)
Government has approved the introduction with
effect from January 1994 of Value-Added Tax to
replace the existing sales tax. It is a tax of 5 per
cent for specified categories of taxable goods and
services.
EDUCATION TAX
Since 1995, an education tax of 2 per cent of
assessable profits was imposed on all companies
incorporated in Nigeria. The tax is a social
obligation by all companies to improve the
standard of education facilities in the country.
STAMP DUTIES
The administration of stamp duties is jointly
carried out,by the State and Federal authorities,
depending on the type and nature of document.
Stamp duties are regarded as transaction taxes,
the rates chargeable would depend on the
ppcation of the document. Some documents
attract stamp duties on flat rate basis while others
are assessed and valued.
3. PERSONAL INCOME TAX
3.1 BASIS OF LIABILITY TO PERSONAL
INCOME TAX
A tax payer is liable to tax in Nigeria on the
aggregate amount of his incomes from sources
inside or outside Nigeria, that is, on his global
income. Under the present law, income earned
overseas by a Nigerian or foreigner resident in
Nigeria would appear to be liable to local taxation
whether or not such income is remitted into
Nigeria, if for example, the income can be related
to an employment exercise in Nigeria.
3.2 RESIDENCY TEST
From 1990, the 193 day test utilized to establish
the taxability of employment income is to be
calculated on a twelve month period
commencing in a calendar year and ending either
with the same calendar year or the followir
Page 19
4
r.
3.3 INCOME FROM EMPLOYMENT
As regards the taxation of income from
employment, the law is concerned with the totality
of the remuneration, earnings or bodies in cash or
kind obtained by an employee. The particular
nomenclature or description of what an employee
gets is irrelevant. What is crucial is whether or not
such earnings or benefits become due to an
employee as a result of his employment.
Consequently, any salary, wages, fees, allowances
or other gains or profits from an employment,
including gratuities, compensation, bonuses,
premium, benefits or other prerequisites allowed,
given or granted by an employer to an employee
are taxable. However, to this general rule, are a
number of exceptions.
In computing the income or loss of an individual,
certain outgoings and expenses are specifically
allowed.
3.4 TAX CLEARANCE CERTIFICATE
The possession of a tax clearance certificate (TCC)
for three years immediately preceding the current
year of assessment by individuals and companies
is a new legal requirement for most transaction
with any ministry department or agency of
government.
4 COMPANIES INCOME TAX
4.1 BASIS OF LIABILITY TO COMPANIES
INCOME TAX
This is tax payable for each year of assessment on
the profits of any company accruing in, derived
from, brought into or received in Nigeria in respect
of all kinds of income, that is, income derived from
a trade, business or investments. Thus, the tax
holiday of companies in Nigeria is.
primarily on species of income having their source
or deemed sourced within the country as well as
on remittances. From 1996, the rate of companies
income tax in Nigeria is 30 per cent
42 DIVIDENDS AND OTHER COMPANY
DISTRIBUTION
A company paying dividends to its shareholders is
free of all but obliged to pay tax on its profits at the
companies tax rate before paying dividends to its
' shareholders. As a general rule, any dividend or
other company distribution whether or not of a
capital nature, made by a Nigerian company is
liable to a withholding tax at source of 10 per cent.
However, any dividend paid a company in the
form of bonus/scrip share issue is not taxable in the
hands of individual shareholders and is excluded
from the profits of any other company that is a
shareholder in such company.
5. DOUBLE TAXATION AGREEMENTS
In the last few years, double taxation agreements
have been entered into by Nigeria with a number
of countries. These agreements are entered into
with a view to affording relief from double taxation
in relation to taxes imposed on profit taxable in
Nigeria and any taxes of similar character imposed
by the laws of the country concerned.
The method of relief of double taxation under
Nigeria's tax treaties is by way of a "tax credit".
The mechanism of the tax credit is such that the
tax payable in Nigeria on profits of a Nigerian
company being remitted into the country is
reduced by the amount of "foreign tax" paid
abroad. The converse position is equally true
where an overseas company receive profits from
Nigeria that have already been taxed in Nigeria.
REQUIREMENTS FOR ENTRY INTO MINERAL
DEVELOPMENT/EXPLOITATION IN NIGERIA
PERMIT
Entry permit into the mining
sector
Prospecting Right/licence
Exclusive prospecting Right/
Licence (for areas up to
butnolexceedir
REQUIREMENT
DURATION
Statement of financial capability
Statement of technical capability
Proof of statutory existence of
company
Certificate of entry into mining
Prospecting Licence
- Same as above
Life
1 Year renewals
Alluvial-Maximum of 2
Bassalt-Maximum of 4
Lode-Maximum of 5
Duration of 1 -5 years
Renewals depending on
remaining reserves
Page 20
PERMIT
Mining Lease (gives right to
mine specified land area of
80 hectares
Special Mining Lease for an
area larger than 80 hectares
REQUIREMENT
- Processing of a Prospecting
Right
- Exclusive Prospecting Licence or
- Special Exclusive Prospecting
Licence
- Submission of a plan of the
prospecting done, a schedule of
the minerafValue fourM-and a
statement of one reserves.
- Submission of an environmental
impact assessment and
protection plan ^^^
Entry into the Mining industry
DURATION
Not exceeding 21 years
renewals depending on
remaining reserves
Same as above
Prospecting Right (PR)
- Statement of financial capabil
- Statement of Technical
competence MPfe
- Proof of statutory existence of
company I - '
- Evidence of tax clearance
- Payment of prescribed fee
- Certificate of entry i nto the
Mining Industry
- Payment of Prescribed fee
Metallic minerals not more
than 21 years. Non-metallic
■minerals not exceeding
70 years. Renewals
Minister's discretion, for
nofmorethan21 years
Life
à
at
lU
1 year (renewable annually)
Exclusive Prospecting
Licence (E.P.L) for areas
up to but not exceeding
20.72km2)
Special Exclusive Prosting
Licence (S.E.P.L) for areas
greater than 20.72km & of
difficult terrain
Mining Lease (M.L)
Special Mining Lease
(SML) for areas greater
than that of M.L. with
difficult terrain and large
capital outlay
Certificate of entry into the
Mining Industry
Extant Prospecting Right (PR)
Payment of prescribed fee
Certificate of entry into the
Mining Industry
Extant Prospecting Right (PR)
Payment of prescribed fee
Certificate of entry into the
Mining Industry
Extant Prospering Right (PR)
EPLorSEPL
Prospecting plant of the area
showing One reserve estimates
Payment of prescribed fee
Certificate of entry into Mining
Industry
Extant Prospecting Right (PR)
EPLorSEPL
Prospecting plant of the area
showing One reserve estimates
Payment of prescribed fee
Alluvial Deposits maximum
Bassalt Maximum of
4 renewals
Lode: Maximum of
5 renewals
1 -5 years
Up to 21 years renewable
depending on remaining
One reserve
Up to 21 years renewable
depending on the remaining
One reserve
Page 21
ZAMFARA STATE INVESTMENTS AND
PROPERTY DEVELOPMENT COMPANY LIMITED
No 40 Zaria Road, Opposite Govt Girls Sec. School. Samaru-Gusau,
P.M.B. 01104, Gusau. Zamfara State, Nigeria.
BACKGROUND
Zamfara State Investments and Property Dev. Co. Ltd, a development
finance institution was incorporated in January 2000, primarily to
promote and stimulate industrial and economic development of
Zamfara State in particular and Nigeria in general.
MISSION
Our mission at ZIPDC is to create a unique investment
outfit providing creative and effective solutions to business
requirements and problems of our customers. The aim is
achieved through the creation of good working
relationship and understanding of our customers' need.
Guided by this, and the conviction that the overall
development of our economic environment depends to a
large extent on the level of real investments taking place
therein, we have actively positioned ourselves for the
promotion of activities in both the productive and financial
sectors of the economy.
OUR SERVICES
1. CONSULTANCY SERVICES
ZIPDC provides consultancy advisory services on management,
legal and technical matters to clients on industrial and
commercial projects, as well as identifying, developing and
implementing of such projects. We also conduct researches
into matters of industrial, monetary and economic policies and
makes such information available to investing public.
The following are some of the major consultancy services:
a) FEASIBILITY STUDIES
We conduct and provide project profiles, pre-feasibility and
feasibility studies for clients wishing to set-up industrial and
commercial projects.
b) INVESTMENT OPPORTUNITY STUDIES
We assist clients to identify business opportunities for investment as
well as provide services for them in areas of incorporation of
new companies.
c) EXPERT MANAGEMENT ADVISORY SERVICES
ZIPDC also provides expert professional advisory services to
clients in all ramifications, as well as to associated companies on
request.
d) SYNDICATION FOR FINANCIAL ASSISTANCE
ZIPDC also assists its clients in the syndication of financial and
credit facilities from other financial institutions.
e) TECHNICAL SERVICES
We also assist investors in identifying and making contacts with
reliable and reputable joint venture partners, technical partners
and reputable manufacturers/suppliers of plant, machinery and
equipment.
0 SEMINARS AND CONFERENCES
We also organise seminars, conferences and workshops aimed
at enlightening the general public on matters relating to
investment opportunities and government economic policies.
Most of the above mentioned consultancy services are offered
for a stipulated affordable prices which depends on the
complexity of the job.
2. PROJECTS PROMOTION
One of the key activities of ZIPDC is the promotion and
development of technically feasible and commercially viable
industrial projects. We accord priority to projects that:
- Source their raw materials locally.
May process inputs with high export potentials
- Agro-allied and food processing
industries.
Founderies. engineering and metal
industries.
- Mining and mineral processing etc.
3. L.P.O. FINANCING SERVICE
This service was introduced by ZIPDC to assist
individual and institutional contractors with
short-term financial assistance needed to
execute contracts awarded. The aim of the
service is to help the indigenous business men,
because of the financial constraints to business
activities in the economy to be able to
supplement the efforts of banks. The short-term financial
services are offered at a very competitive interest rates and
devoid of cumbersome documentation requirements.
4. INVESTMENT COUNSELLING
At ZIPDC. we advise various clients on the best mix of investment
acquisitions in terms of shares, debentures and stocks
purchases. This counselling is done for both individual and
institutional investors. The charges for this service is free in
order to inculcate the idea of capital markets utilisation.
5 PORTFOLIO MANAGEMENT
ZIPDC also provides portfolio management services for interested
clients. At the moment, we are offering such services to some of
the State Government's investments portfolio entrusted to us as
well as some Local Governments in the State.
6. LEASING AND HIRE PURCHASING SERVICES
This is a relatively young financial support services introduced by
ZIPDC to assist clients especially as a result of hardship
experienced by investors in sourcing for funds from the money
market. ZIPDC would finance the purchase of equipment or
machines and gives it on lease or hire to its clients at competitive
rates.
7 GENERAL MERCHANDIZING AND WAREHOUSE
FINANCING
ZIPDC also provides general merchandizing services and
warehouse financing. Individual and corporate clients are
provided with financial assistance in establishing their wares to
a corporate standard. Build purchases reduces unit cost and
provides maximum profits for clients.
FUTUREPLANS
The immediate future plan of ZIPDC is the realisation of projects
currently under implementation, as well as the diversification of
investment portfolio holdings. However, ZIPDC is also pursuing a
vigorous enlightenment programme campaigns to the business
community in the State in a bid to improve the industrial productive
sectors. ZIPDC is also committed to seeing that such business ideas
conceived, are fully implemented.
Page 22
Design/
INTERACTIVE MEDIA SERVICE!
Agro-Based
Rice, maize, wheat,
fish, G/nut. G/corn,
tomatoes, cassava,
millet, locust beans,
kenny, sugarcane,
hides & skin
Mineral-Based
Granite, Quartz, Clay,
Tantalite
Rice Mill, canned fish, Oil Mill,
sugar plant, tannery, fruit
processing, flour mills.
canned beef.
Refractory Bricks Burnt Bricks
7 Kaura Namoda
Agro-Based
Maize. G/nut, G/corn,
tobacco, cassava,
locust beans, hides &
skin
Mineral-Based
Gold. Granite, Galena,
Kaolin
Cornflakes, canned beans, oil
mills, flour mills, tobacco
processing, tannery
>ava processing, gold
mining, granite cutting,
kaolin benefaction
8 Maradun
Agro-Based
Rice, Maize. Wl
Fish, G/nut, G/corn,
potatoes, tomatoes,
sheanut, cassava, locust tannery & oil mill
beans, kernel, hides &
skin
Rice mill, ceramic tiles,
potato flakes, corn flakes,
flour mill, fruit processing,
Mineral-Based
Clay, granite, precious
stones, tantalite
High temp, devices
9 Tsafe
Agro-Based
G/corn, G/nut, locust
beans, bagaruwa gum
arabic, hides and skins,
livestock, okro, spices
Flour mill. Ginnery, tannery,
gum spices powder, canned
beans, mini textiles, mini
corn flakes, baby food, animal
feeds
Mineral-Based
Granite gold
Gold mining
10 Gummi
Agro-Based
Calabash, sorghum,
millet, cowpea, rice,
sugarcane, maize,
tomatoes, locust beans,
gum arabic, kenny, hide
&skin
Calabash seeds, oil. flour mill,
brown sugar, gum tannery,
kunun zaki
Mineral-Based
Silica sand, diluvial gold.
Granite
Page 2
LAI.
too
norvvxo
feM^fiw
o
11 BirninMagaji
12 Maai
13 Shinkafi
14 Zur m i
Agro-Based
Maize, millet, G/nut,
cowpea, cotton, locust
beans, G/nut
Mineral-Based
Gold, clay
Agro-Based
G/corn, maize, millet,
cotton, G/nut, sheanut.
cowpea
Mineral-Based
Alluvial gold mining,
granite, rock, Chromate,
charnovite, tantalite
Agro-Based
Tobacco, millet, G/n
cowpea, G/corn,
livestock, hides & ski
Acacia nilotica
Mineral-Based
Granite
Agro-Based
Maize, cotton, hides &
skins, G/corn, millet
Mineral-Based
Kaolin, high-grade
kaolin, feldspar,
Tantalit
Cotton thread, G/nut oil.
flour mill, kunun zaki, hand
loan factory
Pottery
Flour.minihand loan factory,
kunun zaki, G/nut, granite
cutting
High temp, devices
Cornflakes, popcorn, flour
mill, G/nut oil, kunun zaki,
tannery
Granite cutting
Kaolin benefaction
OTHER VIABLE MEDIUM SCALE INDUSTRIES IN ZAMFARA STATE
1.
Tomato Paste Canning
8.
Polythene Bags
2.
Fruit and Vegetable Processing
9.
Ceramic Tiles and Sanitary Wears
3.
Meat and Diary Processing
10.
Refractory Bricks Production
4.
Chalk Production Plant
11.
Hydrated Line Plant
5.
Fish Farming Project
12.
Mini Fertiliser Plant
6.
Fish Meal Production
Mini Cement Plant
7.
Mini Sugar Plant
14.
Particle Board Manufacture
Page 3
eco
rrtfWiG
Finally, it is the desire of the State Government to enter into
meaningful joint venture/technical partnership with any
serious or genuine able and willing investor (individual,
corporate or government), taking into
cognisance our areas of comparative
advantage. It is also the intention of the
State to give all necessary support in
terms of facilitating the sourcing of
finance, provision of enabling
infrastructure and educating and
encouraging our indigenous
businessmen/entrepreneurs.
Below is a list of profiles for the identified
projects in the State:
TOMATO PASTE CANNING
Tomato is grown in large commercial quantities all over the
State all the year round with little or no known means of its
hygienic preservation. This generates a substantial loss of
revenue for its growers due to its rapid perishable nature. If
this project is established, it will provide a ready available
market for its producers as well as providing the facilities for
its long-term preservation. Talata Mafara will be more
ideal as it will serve as a converging point for producers.
PARTICLE BOARD MANUFACTURE
Particle board is used mainly by furniture workers as well as
the building industry for ceiling and partitioning purposes.
The project when established is to manufacture particle
boards with the use of working wastes of
especially our numerous furniture factories
and other agricultural by products of fibrous
plants such as wheat and corn straws as the
major raw materials. The project will require
only a few imported chemicals.
V £
HYDRATED LIME PLANT
Good quality limestone is the required raw materials for the
production of hydrated lime. Zurmi Local Government of
the State is ascertained to have large commercial reserves
of good quality limestone and kaolin
deposits. The product - Hydrated Lime or
calcium hydroxide can be consumed by our
^ii-iTJ numerous water treatment plants, fertiliser
manufacturers, cement companies and
\ ' other producers of chemicals. This will, in
turn, conserve foreign exchange that is
expected on its importation. Again, with
reported large deposits of it all over the
country, export market could be exploited
for foreign exchange earnings.
LIMESTONE
BENEFICIATION/CALCINATION =
CALCIUM HYDROXIDE = HYDRATED
UME.
MINI SUGAR PRODUCTION
Sugar cane plantations abound everywhere in the State,
pummi. Shinkafi and Bakura Local Governments are
jrticularly outstanding. Presently, our sugar cane is
lostly limited to only individual/household (chewing
sne) crude consumption. If this industry is established in
the State, it will provide a ready market for the local
producers with little or no need for any supporting
additional sugar cane plantations.
LEATHER INDUSTRY
The position of Zamfara as one of the most important
livestock producers in the country informed the need for
the establishment of a modern
mechanised tannery. Hides and skins
are the main raw materials used in
leather industry. Hides and skins are
produced in all the 14 Local
Government Areas of the State.
Tanning is an old traditional
occupation
Page 4
tvorvwo
o
lèUU * *
in various parts of the State, but it has been observed
that the local Tanners available lack the modern
techniques of slaying (removal) as well
dehydration, storage and preservation to take care of
microbes.
OTHER AREAS OF VIABLE INVESTMENTS
OPPORTUNITIES B^^^^^^fl
In the area of solid mineral development, necessary
contacts should be established with the Federal
Department of Geological Survey and the Bigerian
Mining Corporation in order to conduct
comprehensive geological survey to determine the
occurrence quality and commercial quantity of our
solid minerals.
TOURISM SECTOR
The overall objectives of the Tourism policy of Nigeria
is to contribute to the wealth of the nation and its
citizens, largely through foreign exchange and
employment creation while providing an interesting,
hospitable and worthwhile experience for visitor.
Tourism is a vast economic and social phenomenon.
It is a capital intensive industry which necessitates the
direct involvement of both the private and the public
sectors.
Zamfara State is bestowed abundantly with rich
tourist attraction, which derives from its rich history
and culture. These tourist attractions include:
1.
Kalele hippopotamus ponds
2
Kuyambana Games Reserve
3.
Kotorkoshi Rocks
4.
Lake Natu
5.
Dusti (the first seat of Zamfara)
6.
Bakalori Dam
7.
TombofNamoda
8.
Dashi Tunnel
Page 5
OTHER IMPORTANT INFORMATION AND DATA FOR
INTERESTED FOREIGN INVESTORS IN NIGERIA
NIGERIA: COUNTRY PROFILE, THE LAND AND PEOPLE
Area:
Population:
Capital:
Government:
" Official Language:
23,766sq km
110 million (estimate)
Abuja
Three-tier Structure -
-a Federal Government,
-tate Governments.
Local Government
Council Administration
English
in Ports
igos (Apapa, Tin-can Island), Warn, Port Harcourt. Onn
p Sea and Hub Port, Calabar (EPZ)
a in Airports
is, Kano, Port Harcourt, Abuja, Enugu. Kaduna,
aiduguri, Ilorin, Jos. Owerri, Calabar, Yola, Sokoto
Road Network
r 15,000km of intercity all weather paved roads.
Hiding Dual carriage express trunks.
• Main Indigenous Languages: Hausa. Igbo. Yoruba
• Main Religions: Christianity, Islam,
Traditional
• Main Commercial/Industrial Cities
Lagos, Onitsha, Kano, lbadan, Poi
Jos. Kaduna. Warri, Benin. Nnewi
• Major Industrial Complexes
• Refineries and Petro-Chemicals:
• Iron and Steel:
• Fertilizer:
• Liquified Natural Gas:
• Aluminium Smelter:
.
Railways
2 mam lines (South-West to North-East; South East to
North-West; interlinked and terminatory at Lagos, Port
Harcourt, Kaura Namoda, Maiduguri and Nguru. Major
junctions at Kaduna, Kafanchan. Za
Gauge: 1067mm; Total length 3505 route km
! Harcourt. Aba, Maiduguri,
• Energy
Hydro-electric
Thermal and Gas:
Kaduna, Warri, PortHarcourt
Eleme
-
Ajaokuta, Warri,
Oshogbo. Katsina, Jos
Onne-Port Harcourt,
Kaduna, Minna. Kano
"
Bonny
• Currency
Ikot Abasi, Port Harcourt
NAIRA:
Kainji. Jebba, Shiroro.
Egbin (Lagos) Ughelli, Afam,
Sapele, National grid for
electricity distribution; National
pipeline network with regional
depots for petroleum product
distribution; National network
(pipeline) for distribution of
gas (under construction).
N1.00 = 100k
(One naira = hundred kobo)
Page 6
il
LOCAL FRAMEWORK
ACTIVITIES
SS
FOR BUSINES
.
Methods of Conducting Business
All business enterprises must be registered with
Registrar General of the Corporate Affairs Commission
(Registrar of Companies). A foreign investor wishing»
set up business operations in Nigeria should take all
steps necessary to obtain local incorporation with the
Nigerian branch or subsidiary. Business activities may
be undertaken in Nigeria as:
i) Private or Public Limited Liability Company
ii) Unlimited Liability Company
iii) Company Limited by Guarantee
iv) Foreign Company (branch or subsidian.
foreign company)
v) Partnership/Firm
vi) Sole Proprietorship
vii) Incorporated Trustees
viii) Representative Office
THE COMPANIES AND ALLIED MATTERS AÍ
AND INCORPORATION PROCEDURE
The Companies and Allied Matters Act, 1990
Companies Act) is the principal law regulating
incorporation of business. The administration of]
Companies Act is undertaken by the Corporate .
Commission (CAC) and its functions include:
i) The regulation and supervision of the formation,
incorporation, registration, management and
winding up of companies.
ii) The maintenance of a Companies Registry.
iii) The conduct of investigation into the affairs of any
company in the interest of its shareholders and
the public.
MINIMUM SHARE CAPITAL AND
DISCLOSURES IN MEMORANDUM OF
ASSOCIATION
The minimum authorised share capital is N10.000 in
the case of private companies or N500.000 in the case
of public companies. The memorandum of Association
must state inter-alia that the subscribers "shall take
amongst them a total number of shares of a i
less than 25 per cent of the authorised capital and that
each subscriber shall write opposite his name the
number of share takes." The law permits and
acknowledges the roles of attorneys and other relevant
professionals in facilitating business transactions
provided of course, that this "agency arrangement is
disclosed."
MEMBERSHIP OF THE COMPANY-
PROHIBITION OF TRUSTS
The Companies Act prohibits "notice of any trust,
express, implied or constructive" and such shall not be
entered on the registrar of members or be receivable by
the CAC.
SHARES
All categories of company shares are to carry one vote
each shares with "weighted" voting rights are
prohibited. All shares (i.e. whether ordinary or
preferential) issued by a company must carry one vote
in respect of each share. Consequently, preference
shareholders are entitled to receive notices and attend
all general meetings of the company and may speak
and vote on any resolution before the meeting.
DISCLOSURES TO BE PUBLISHED IN
COMPANY CORRESPONDENCE AND
BUSINESS PREMISES
Every company is obliged to disclose on its letterhead
papers used in correspondence. The following
particulars:
Name of the company/enterprise
Address
ii) Registration/Incorporation Number
v) Names of Directors and Alternate Directors (if
any). In addition, the law requires
companies/enterprises to ensure that the
Certificate of Registration be displayed in
conspicuous positions at their principal and
branch offices.
*
Page 7
m *' mm • il ¿Wä ndiju
o
Non-Nigerian may invest and participate in the
operation of any enterprise in Nigeria. However, a
foreign company wishing to set up business operations in
Nigeria should take all steps necessary to obtain local
incorporation of the Nigerian branch or subsidiary as a
separate entity in Nigeria for that purpose. Until so
incorporated, the foreign company may not carry on
business in Nigeria or exercise any of the power of a
registered company.
The foreign investor may incorporate a Nigerian branch
or subsidiary by giving a power of attorney to a qualified
solicitor in Nigeria for this purpose. The incorporation
documents in this instance would disclose that
solicitor is merely acting as an "agent" of a
whose name(s) should also appear in the dot
The power of attorney should be designed to lapse and
the appointed solicitor ceases to function upon the
conclusion of all registration formalities.
The locally incorporated branch or subsidiary company
must then apply to the Nigerian Investment Proi
Commission (NIPC) for a Business Permit ana ather
requisite permits and licences.
EXCEPTIONS TO THE GENERAL RULE
Where exemption from local incorporation is desire^H
foreign company may apply in accordance with Section
56 of the Companies Act, to the Nation
Ministers for exemption from incott^BSg a local
áy or person, where such contract has been approved
by the Federal Government.
The application for exemption from disclosing certain
details about the applicant is to be made to the Secretary
of the Government of the Federation (SGF). If
successful, the request of the applicant is granted upon
such terms and conditions as the National Council of
Ministers may think fit.
REPRESENTATIVE OFFICES
Foreign companies may set up representative offices in
Nigeria. A representative office, however, cannot
engage in business or conclude contracts or open or
negotiate any terms of credit. It can only serve as a
promotional and liaison office, and its local operational
expenses have to be flowed from the foreign company. A
representative office has to be registered with the CAC.
FOREIGN INVESTMENT REQUIREMENTS AND
PROTECTION
PRINCIPAL LAWS ON FOREIGN INVESTMENTS
Wie principal laws regulating foreign investments, are: the
HperjiAivestment Promotion Commission Decree No.
|6 ^^^K and the Foreign Exchange (Monitoring and
Decree No. 17 of 1995.
inei
IN
subsidiary if such a foreign company belongs to one of
DEREGULATION OF EQUITY STRUCTURE
NIGERIAN ENTERPRISES
lively, tl (^Enterprises Promotion (Repeal)
the following categories:
a) Foreign companies invited to Nigeria by or with
the approval of the Federal Government of Nigeria to
execute any specified individual project;
Decree No. 7 of 1995 has abolished any restrictions in
■espect of the limits of foreign shareholding in Nigerian
registered/domiciled enterprises. The only enterprises
that are still exempted from free and unrestrained foreign
participation are those involved in:
b) Foreign companies which are in Nigeria for the
execution of a specific individual loan project on
behalf of a donor country or international
organisation;
c) Foreign government-owned companies engaged
solely in export promotion activities; and
d) Engineering consultants and technical experts
engaged on any individual specialist project under
contract with any of the governments in the
Federation or any of their agencies or with any other
Production of arms and ammunitions:
Production of and dealing in narcotic drugs and
psychotropic substances.
Page 8
Stage C
1.
CHECKLIST FOR SETTING UP COMPANIES IN
NIGERIA WITH FOREIGN SHAREHOLDING
Stage A
1. Establish partners/shareholders and their respective
percentage shareholdings in the proposed company.
2. Establish name, initial authorised share capital and
main objects of proposed company.
3. Except in instances where the proposed company
will be 100 per cent owned by non-resident
shareholders prepare Joint-Venture Agreement
between prospective shareholders. The Joint
Venture may specify, inter-alia, mode of subsc
by parties, manner of Board Composition, n
protective quorum for meetings, sper ons
which would necessitate sharp holders* approval
special or other resolutions.
Prepare Memorandum and Articles of A
incorporating the spirit and intents of the Jo
Venture Agreement.
5. Foreign shareholder may grant a power of attorney
to its solicitors in Nigeria, enabling them to act a
agents in executing in corpo ration and
statutory documents pending the giant of Busim
permit (i.e. formal legal status for foreign;"*
branch/subsidiary operations to the foreign
shareholder).
6. Conduct a search as to the availability of the
proposed company name and, if available, reserve
the name with the CAC.
7. Effect payment of stamp duties. CAC filing fees and
process and conclude registration of the company as
a legal entity.
Stage B
1. Obtain a "Tax Clearance Certificate" for the newly
registered Company.
2. Prepare Deeds of Sub-Lease/Assignment. as may be
appropriate, to reflect firm commitment on the part
of the newly registered company to acquire business
premises for its proposed operations.
Prepare and submit simultaneous applications to the
NIPC (on the prescribed NIPC Application Form) for
the following approvals:
Business Permit and Expatriate Quota;
Pioneer Status
applicable)
and other incentives (where
The application to the NIPC should be accompanied
by the following documents;
Copies of the duly completed NIPC Form;
Copies of the Treasury receipt for the purchase of
the NIPC Form;
Copies of the Certificate of Incorporation of the
Applicant's company;
Copies of Uje Tax Clearance Certificate of the
Applicant's company;
of the Memorandum and Articles of
Assi ictation;
.
Kopies of the Treasury receipt as evidence of
pa1 >f ^tamp duties on the authorised share
capital of the« ompany as at the date of application;
Copies of the Joint-Venture Agreement - unless 100
per cent foreign ownership is envisaged;
Copies of the Feasibility Report and Project
Implementation Programme of a company for its
proposed business. It is advisable that quotations,
letters of intent and order to industrial plant and
machinery to be acquired by the company, be
forwarded either as annexes or separately. In order
to discourage the dissipation of administrative
energy on speculative applications, the NIPC
favours the applicant who has demonstrated
positive intention to commence business as and
when approvals have been granted. Hence, the
requests for evidence of acquisition of business
premises and evidence of having sourced the plant
and machinery to be utilised in the company's
business;
Copies of Deed(s) of
evidencing firm commitment
Sub-Lease/Agreement
requ
arni lin
Page 9
incorporate approval of the industrial site locations
indicated in the application;
ft Copies of training programmes or the personnel
policy of the company, incorporating a
management succession schedule for qualified
Nigerians;
I Particulars of names, addresses, nationalities and
occupations of the proposed directors of the
company;
I Job title designations of expatriate quota positions
required, and the academic and working experience
required for the occupations of such positions. It is
pertinent to note that expatriate quota on a
"Permanent Until Reviewed" (PUR) status is only
accorded to a Managing Director, where the non-
resident shareholders own a înajority of the
company's shares, and the authorised capital of the
company is N5 million and above;
> Copies of information brochures on I lie foreign
shareholder (if available) as testimony ol the
international expertise and credibility of the forei
partner in the proposed line of business.
Stage D
• 1. Having obtained the inquisite NIPC
approval and Business Permit Certificate, the n<
resident shareholder must act with despatch to
import its foreign equity holding in the company. To
ensure prompt import of the foreign equity
components, the NIPC may grant Business Permit
but defer approval for the Expatriate Quota and
Pioneer Status and other applicable investment
incentives, until evidence of capital import is
produced.
2. After obtaining a Certificate of Capital
Import from the bank, the NIPC is to be notified of
this fact with the supporting document in order for it
to resume processing of pending approvals that
might have been deferred on such grounds.
• 3. As soon as expatriate quota positions are
granted and the respective individuals to fill the
quota positions are required, the company must
embark on steps to obtain work permits and
residency status for the expatriate employees and
their accompanying spouses and children (if any).
THE DIFFERENCE BETWEEN A "BUSINESS
PERMIT" AND AN "EXPATRIATE QUOTA"
A business permit, as the name connotes, is the
permanent authorisation for the local operation of
business with foreign investments either as a
branch/subsidiary of a foreign company or otherwise.
An expatriate quota is the official permit to a company,
conveying permission to employ individual expatriates
to specifically approved job designations, and also
specifying the permissible duration of such employment.
The expatriate quota forms the basis of work permits for
expatriate individuals employed (whose qualifications
must fulfil the criteria established for that particular quota
position). Expatriate quota positions are usually granted
for 2-3 years subject to renewal, EXCEPT in cases where
companies qualify for and are granted not more than one
(1) "PUR" Quota (i.e. Permanent Until Reviewed)
position.
THE CURRENT REGULATION ON THE
APPOINTMENT OF FOREIGN DIRECTORS
The promoters of business ventures in Nigeria are free to
appoint directors of their choice, either foreign or
Nigerian, and the directors may be resident or non-
ident. The application to the NIPC must reflect the
names of die proposed Nigerian and foreign directors
ith an indication of resident and non-resident
'dors). TJje Business Permit Certificate consequently
issued following such applications usually reflects the
respective, names of the proprietors of the company, as
well as the directors representing each proprietor or co-
proprietor. Payments of foreign directors' fee are
remittable in the same manner as dividends accruing to
the foreign company. However, since such fees are taxed
at source (5 per cent as a withholding tax), each foreign
director's fees are remittable subject to satisfactory
evidence that the taxable amounts on such fees have
been paid.
PIONEER STATUS (TAX HOLIDAY)
ADVANTAGES TO A COMPANY
The Industrial Development (Income Tax Relief) Act.
Cap. 179, Laws of Nigeria, 1990 declares a number of
industries as pioneer industries. Thus, any company
whose products fall within the categorised industries
could be conferred Pioneer Status.
Thus, designation is not necessarily a reflection that a
company was pioneer per se in the industry, as several
companies within the same pioneer industry
classification could qualify for Pioneer Status. Where the
Page 10
1.
2.
3.
Pioneer and non-pioneer products, the tax relief
available on conferment of the Pioneer Status
would be restricted to income derived from
pioneer products only. Under the current
industrial policy, the conferment of Pioneer
Status accords a company relief from income tax
liability for a period of up to 5 years (tax-holiday
status).
Finally, it should be noted that even if a
company's activities and/or products are
classified within pioneer industries, the grant of
Pioneer Status is not automatic. The criteria for
granting Pioneer Status are related and/or based
on the following considerations:
The amount of underlying capital investment in a
company (N5 million and above) must be verifiable
by physical inspection and supported by a report of
the Industrial Inspectorate Division of the Federal
Ministry of Industries, before a Pioneer Certificate is
granted.
v.
The socio-economic advantages ol a comp^
activities to the Nigerian economy ate set out
Feasibility Study, is also an important consideri
Without prejudice in these condition:
empowered to confer Pioneer Status
investment incentives, in any other de
circumstance, as the Council of NIPC may app
IMPORT FORMALITIES «d
4. All imports into the country must be accompanied by
the following documents:
a) Final invoice/CCVO (duly embossed) which must
contain the following details in addition to those on the
proforma invoioe.
- Form 'M' No;
Prayer description of goods;
Port of Entry (The actual port must be specified e.g.
Tincan, Apapa, Kano, Onne, etc)
Shipment identification, date of shipment;
Country of origin
Country of supply
b) Packinglisl
c) Bill of Lading/Airway bill/Way bill
Carrier Certificate
urance Certificate
Jlonütacturer's certificate which must state the standard
bora tory fcosts1 certificate for chemicals, food,
beverages, pharmaceuticals, electrical appliances c\n<\
gulated products, where applicable.
GUIDELINES TO IMPORTERS AND
EXPORTERS OF GOODS TO NIGERIA
All persons intending to import physical goods into
Nigeria are required in the first instance to process
their Form 'M* through any bank irrespective of the
value and whether payment is involved or not.
All the supporting documents shall be clearly
marked 'Valid for Forex' or 'Non Valid for Forex',
depending on whether or not foreign exchange
remittances would be involved.
Consignments shall bear name of products, country
of origin, specification, due of manufacture, batch
or lot number, standard(s) to which they were
produced (e.g. BS, DIN, ISO/IBC, N1S etc) and in
case of items such as food and drinks and such
related products, they should carry Expiry Date or
the shelf life as well as active ingredi
to be imported into the country must
U; lanr»U>d in Fnglish in addition to any other language
or translation, otherwise the goods would be
confiscated.
• 1. Documentation
i) Completed Form 'M' shall be submitted to the bank with
the following details and supporting documents:
a) Detailed description of the goods including commercial
name for each item, make - whether new, used or
refurbished and the standards adopted;
b) Quantities and/or their measurements;
c) Unit cost of goods;
d) Total cost of goods;
e) Freight cost;
MonV» nf tran
Page 11
31.
4.
WfM
2.
3.
Other charges as reflected on the form 'M' (if any);
Country of origin ;
Country of supply.
Insurance Certificate;
Other documents such as certificate of registration
with NAFDAC. Pharmaceutical Board etc. and any
other additional document that may be prescribed.
All the copies of Form 'M' shall be legible, duly
marked or "Not Valid" as the case may be.
After necessary endorsements by the bank, five (5)
copies shall be forwarded to the relevant Destination
Inspection Agent with documents stated in 1.2(1). The
linai is retained by the bank.
The Destination Inspection Agent
preliminary price analysis on the applicati
"ACCEPTED", the DIA shall retain a copv
distribute a copy each of the Form "M
National Maritime Authi
Nigeria Customs Service
The Importer
Central Bank of Nigeria (CBN)
1.
■
IECTED", the DIA shed
bank for necessary amendment.
It shall be the duty of the buyer to ini
appropriate action, if "Accepted".
The final invoice/Combined Certificate ol Value ana '"'-
• Origin (CCVO). Manufacturers Certificate and the bill
of lading shall be presented to the relevant appointed
Destination Inspection Agent's overseas office for price
verification and attestation. If satisfactory, a financial
seal is thereafter affixed to the documents.
8. The attested documents shall be presented,
together with any other relevant documents for ")
negotiation of letter of credit, where applicable. The
attested documents shall also form part of documents
requireds for payment in respect of bill llection
transactions after clearance of goods. For the a)
avoidance of doubt, no letter of credit shall be
negotiated without the presentation of the final
invoice/Combined Certificate of Value and Origin
(CCVO), Manufacturer's Certificate and bill of lading
duly attested and affixed with a security seal by the
overseasjtffiœoUhaappointed Destination Insr
DUTY ASSESSMENT
The importer or his authorised agent can
commence the duty assessment. Agent can
commence the duty assessment process on or
before the arrival of the goods, using among others,
the Final Invoice/CCVO and Single Goods
.Declaration (SGD) Form.
The importer or his authorised agents, after self
assessment of duty shall ensure that the correct duty
and other charges are paid to any of the banks
> ¡nated to collect import duty.
designated bank shall indicate the SGD Form
number on the receipt issued and despatch
accordingly.
Examination of Goods
The importer or his authorised agent can
commence (he duty assessment process on or
befor Iva! of the goods using among others.
and Single Goods
Deci. »(Form.
ion of goods at the ports shall be done
>ms Service jointly with the
Mon Inspection Agent in the
rter or his agent. Where the
¡ion >f ¿i :ed agency such as National
Drug Administration and General
agency shall be available
¡nation of goods.
declaration of goods is forbidden and could
lead to seizure and prosecution.
DESTINATION INSPECTION AGENTS
The Destination Inspection Agents shall work in
close collaboration with the officers of the Nigeria
Customs Service in the discharge of their duties.
The other areas of duties of the Destination
Inspection Agents in addition to examination of
goods shall be:
TALLYING OF GOODS
The Destination Inspection Agents shall be involved
in the tallying of goods and ensure that the correct
containers/volume of are actually tallied,
accounted for and a> jrduty.
STOMS PROCESSING CENTRE
;
Page 12
the discharge of their duties, a proper reconciliation of
details on the manifests, bills of lading, tallying
records and SGD forms.
c) The Destination Inspection Agents will also ensure
that all goods released have been subjected to
payment of duties and other relevant charges.
•
The Destination Inspection Agents shall co-operate
and work in harmony with other operations at the
ports and must engage staff with competence in
relevant fields or related areas in the performance of
their work.
A
An applicant seeking this type of visa must be in
possession of an express approval (visa or any form of
permission) to enter a specified third country, as well as a
confirmed ticket or sufficient funds to pay for any means
of transportation appropriate to reach that country. A
transit visa may also be given at the port of entry on the
specific approval of the Comptroller-General of
Immigration. A transit pass is normally issued whether in
the former or letter case, and it takes the form of an
endorsement by rubber stamp on the passport of the
applicant which shall contain particulars of the port of
entry, the date of entry and the period the person is
permitted to remain in Nigeria in transit.
c)
The Destination Inspection Agents must not buy
any item on auction or otherwise, from the ports.
IMMIGRATION PROCEDURE AND
REQUIREMENTS
1 TYPES OF VISA/ENTRY PERMIT
The knowledge of the various types of visa/e
permit is of crucial importance both io the appli
and to the company or organisation sponsor«
him/her. This is because, in the Nigeria visaaM^H
the type that is given is tied to the purpose for which
the journey is intended and any variation of the visa
with the purpose of journey will render such a visa
inappropriate for entry, leading to either a refusal of
landing or deportation, in the case of a foreigner
already in the country.
There are three main types of visa, viz:
1. Ordinary Visa
2. Diplomatic Visa
3. Gratis Courtesy Visa
The Ordinary Visa is further divided as follows:
a) Transit
b) Single journey
c) Multiple journeys
2. ORDINARY VISA
2.1 Transit
This type of visa is issued to applicants who wish
to pass through Nigeria to a further destination. It
may be obtained at a Nigerian mission and is
given for a period not exceedingseyen (7) days
without reference to the Comptroîlei J of
JE
SINGLE JOURNEY VISA
This is valid fora single entry into Nigeria and may
be issued as:
Short Visa;
! Visa (Subject to Régularisation for Residence
FofH Permit);
^W.R (Temporary Work Permit)
j^HEShORTVISA
This type of single journey visa is issued to
applicants who require a single entry to Nigeria for
the putpoM?T>ÌÉpurism, to see places of interest, or
visit friends and/or relations resident in Nigeria. It
is also issued to applicants who wish to visit
Nigeria for business or meeting. This visa is also
issued at a Nigerian mission abroad without
reference to the Comptroller-General of
Immigration provided that, the applicant who fills
form (IMM 22), is in possession of a return air
ticket to and from Nigeria or an onward ticket for a
further destination, together with a visa or any
other acceptable form of permission to enter that
country. In case a passenger arrives at the port of
entry without a return ticket or onward ticket to a
further destination but it is otherwise found to be
admissible, he/she may be required to deposit the
appropriate amount for the purchase of such
ticket as may be necessary to enable him/her
return to his/her country of domicile, or proceed
to a further destination.
2.2.2 STR VISA (SUBJECT TO
REGULARISATION)
This is the type of visa required by foreigners
seeking to take up employment in Nigeria.
Section 8. sub-section 1, of the Immigration Act
provides that "no person, not being a citizen of
Nigeria, may take up employment in Nigeria
Other ih KaftwWnl
Page 13
or State Government without the consent of the
Comptroller-General of Immigration, "Section 33 of the
Act further provides that an application must be made to
the Comptroller-General by the prospective employer, in
writing, confirming that he/she has a vacancy on the
expatriate quota and at the same time starting the
position in which prospective employee is to be
employed and confirming acceptance of immigration
responsibility
The employer company should apply to the
Nigerian embassy or consular office in the
country where such inte riding
employee/applicant resides, requesting that he
(and his accompanying spouse/fiance/children,
if applicable) be granted STR Visa (subject to
régularisation for residence work permit) when
he arrives in Nigeria. In such application, the
employer company should undertake to assume
immigration and other responsible the
employee (and his accompanying
spouse/fiance/children, if applicable) in Nigeria.
The STR Visa is issued at Nigerian mission
without reference to the Comptroller-General of
Immigration provided the applicant person^
have specified documents. STR Visa is normally
given for 90 days without reference, during
which an application must be made to
Comptroller-General of 'Immigraton '
regularise the stay of the prospective empio
and the person may assume his employment
only when such application is approved an
RESIDENCE WORK PERMITgrante
2.2.3
2.2.4
REGISTRATION OF ALIENS
Having undergone the vaopus legal forma
for residency status, all foreigners are
expected to register their presence at the *
immigration offices closest to their places of
residence or occupation. It should be noted that,
for this purpose, all the State immigration offices
are representatives of the Comptroller-General
of Immigration and application for regulation
should be made to them, which they would refer,
accordingly, for approval to issue the residence
permit.
TEMPORARY WORK PERMIT (T.W.P)
Companies and organisations wishing to engage
the services of expatriates for short period
assignments, are required to apply direct to the
Comptroller-General in Abuja for vis. i
Permits for such expatriates. This is the temporary work
permit visa and it is not issued without reference to the
Comptroller-General of Immigration. If such
applications are submitted at the Nigerian missions
abroad, they must be referred to the Comptroller-
General of Immigration for approvai. The temporary
assignments which are eligible for su. .val include:
1 Erection/installation work;
2 Feasibility studi«
3 Repairs of machinery/equipment;
4. Auditing of accouni
5. Research work and such other assignments as
May fall into this category.
e visa is normally approved by cablegram sent
ough NITEL offices in Nigeria to the Mission from
where it would be issued. The cost of the transmission is
born by the company/ organisation applying for the
ility. The T.W.R Visa is given for a period not
exceeding 3 months and may be extended for a further
period upon application to the Comptroller-General of
UfMEjaatipn who will determine the desirability of such
nsion.
MULTIPLE JOURNEY VISA
This type of visa is normally issued without
reference to the Comptroller-General of
Immigration by the Nigerian missions abroad for a
od not exceeding 12 months, and may be for a
ified number of journeys within the period
anted.
t is normally given mostly to non-resident directors
pi Nigerian- based companies and other foreign
businessmen and women for the purpose of
attending meetings and for other frequent visits, to
pursue ss arrangements, or make
consultations regarding investment projects.
Both the single and multiple journey visas are also
given in Nigeria to employees of
companies/organisations whose stay have been
duly regularised in order to enable them return to
their employment whenever they travel out either
for business or holidays. This is called return or re-
entry visa. Applications for this must be made
personally by the employee in Nigeria and not
from outside the country. The application must be
supported by the employer confirming that the
employee is returning to his job, and reaffirming
acceptance of Immig' ty on be I
the
Page 14
2.
continued availability of the expatriate quota position
to be occupied.
GRATIS COURTESY VISA
This type of visa is normally issued to persons who do
not qualify for diplomatic visa, but who are foreign
government officials travelling on official business. It
may be granted in cases where it is considered
undesirable to accede to an application for a
diplomatic visa but where it is desirable on grounds of
international courtesy to facilitate a journey.
LABOUR, HEALTH, TRADE AND
ENVIRONMENTAL STANDARDS
2. WORKMEN'S COMPENSATION ACT
The laws provide for the payment of compens
to workmen for injuries suffered in the course of
their employment.
3. NATIONAL MINIMUM WAGE
Due to inflationary factors, further wage increases
have been recommended, and minimum wages are
about N6.500 per month. An employer, defined as
someone employing 50 or more persons, is required
to pay the minimum wage defined as the total
emolument payable to a worker.
FACTORIES ACT
The Nigerian law makes general and spei
provisions for the health, safety and welfare of persons
employed in places statutorily defined as "factories"
and for which a certificate of registration is required by
law. It makes general provisions as to the standards of
cleanliness, crowding, ventilation, drainage of floo
and sanitary conveniences: e.g. all factories rou
potable water and washing facilities.
In respect of safety, there are general provisions
the securing, fixing, usage, maintenance and sto
of prime movers, transmission machinery, other
machinery, unfenced machinery, dangerous liquids,
automated machines, hoists and lifts, chains, ropes
and lifting tackle, cranes and other lifting machine
stream boilers, stream receivers, containers, and air
receivers. There are. in addition to these, standards
set for the training and supervision of inexperienced
workers, safe access to any work place, prevention of
fire and safety arrangements in case of fire and first aid
boxes.
Also, the law provides that adequate arrangements
should be made for the removal of dust or fumes from
factories, provision of goggles to protect the eyes in
certain processes and the prevention of eating and
drinking in places where poisonous or injurious
substances give rise to dust of fumes.
It IT^andatcrnJ that all accidents and industrial
diseases be notified to the nearest inspector of factories
and bejnvestigated: it is prohibited for the occupier of
a factory to make any deductions from the wages of
employee n ¡lone or
All employers and trade unions in both the public
and private sectors of the economy are permitted to
make adjustments to total remuneration packages
through the process of collective bargaining. The
remuneration agreed requires the approval of the
Federal Minister of Employment. Labour and
Productivity. Approval will be given where the
¡increases are moderate, non-inflationary and
rs. affordable. The agreed and approved
ve ' ^^ remuneration will apply from the first day of the
calendar month that follows such agreement.
Bacl<
ckdating of increments is not permitted.
e Nigerian Standards Organisation Act, 1971
established as an integral part of the Federal
Ministry of Industries, the Standards Organisation of
Nigeria, to carry out among other things, the
following functions:
To designate, establish and approve standards
in respect of meteorology, materials,
commodities, structures and processes for the
certification of products, commerce, and
industry throughout Nigeria.
To provide necessary measures for quality
control of Mfejjffiaterials and products in
conformity vuifMie standards specifications.
To establish a quality assurance system
including certification of factories, products and
laboratories;
To develop methpds for testing of materials,
supplies and equipment items purchased for
use by public and private establishments:
Page 15
Zw fi^Ä, HtoUl*
o
To undertake preparation and distribution of
standards' samples;
To establish and maintain laboratories necessary
for the performance of its functions.
On the payment of a nominal fee, it is possible to obtain
from the offices of the Standards Organisation of Nigeria.
the prescribed standards for a number of prodi I
4. NATIONAL AGENCY FOR FOOD AND
DRUG ADMINISTRATION AND CONTROL
(NAFDAC)
NAFDAC was established in 1993 with ;
to regulate and control the importation.
exportation, manufacturing, advancement,
distribution, sale and use of food, drugs, cosmetics,
medical devices, bottled water and chemi-
5 DRUGS AND RELATED PRODUCTS
No drug product, cosmetic or
be manufactured, imported, expoR^^QjNlNMH
sold or distributed in Nigeria unless ii has be^n
registered in accordance with the provisions <
regulations made under a 1993 Act.
6. ENVIRONMENTAL IMPACT REGULATK
Similar to what obtains in several
conventional countries environmeniai protectic
is accorded a lot of prominence in
Federal Environmental Protection,
is charged with overall re
monitoring, supervising and co-ordinating.
Environmental Impact Assessment (EIA).
A comprehensive Environmental Impact Assessment
procedure for Nigeria, as well as EIA guidelines for
various industrial sectors has been compiled.
quality, character, brand, name, value, composition,
merit or safety; or
for the purpose of sale, contract order dealing, uses
»or intends to use any weight, measure or number
which is false or unjust; or
sells any product by weight, measure or number
and delivers to the purchase at a less weight,
measure or number than is purported to be sold,
advertises or invites subscription for any product or
project which does not exist.
Provide speedy redress to consumer complaints
through negotiations, mediation and conciliation;
k ways and means of removin- le market
virdous products and cause offenders to replace
W9tm products with safer and more appropriate
:
sue an offending company, firm, trade
ciati« dual to protect, compensate,
sroyide relief and safeguards to injured consumers
or^Kommunities from adverse effects of
technologies that are inherently harmful, violente
righi y h^zarddus;
This law creates certain offence relating to
malpractices and sets up a Special Trade
Malpractices Investigation Panel to investigate
such offences. The law provides against any
person who:
falsely labels, packages, sells, offers for sale or
undertake campaigns and other
igs that will lead to increased public
forrr
consumer
'encourage the formation of voluntary consumer
groups or associations for consumers' well-being.
compel a manufacturer to certify that all safety
standards are met in their product;
cause, as it deems necessary, quality tests to be
conducted on a consumer product;
demand production of a label showing the date
and place of manufacture of a commodity etc;
compel manufacturers to give public notice of any
health hazards inherent in their products;
ban the sale, distribution, advertisement of
products which do not comply with safely or health
regulativ;
Page 16
36.
Page 17
9W (/OWrifosL 7\oMC'*
A)
1,
1. TAXATION
Nigerian taxation has become quite sophisticated
in recent times. Several new measures have been
put in place to encourage investments generally
while certain undesirable or outdated provisions
have been eliminated. Following the report of the
Study Group on the Nigerian Tax System and
Administration in 1992. the evolution of taxation
has continued with the introduction of various
amendments to the substantive tax laws and an
overall improvement in the machinery of tax
administration in the country. 7.
1.1 LIST OF APPROVED TAXES AND LEVIES
FOR THE THREE TIERS OF
GOVERNMENT
A list of taxes and levies for collection by
tiers of government has been appro
government and published by the Joint Tax Boar
(J.T.B).
The approved taxes and levies
Taxes Collectible by pe ¿edöral (
Companies Income Tax;
2. Withholding tax on companies;
3. Petroleum Profit Tax;
4. Value-Added Tax (VAT);
5. Education Tax;
6. Capital-gains tax - Abuja residents aníí corporate
bodies; 8.
7. Stamp duties involving a corporate entity;
8. Personal Income Tax in respect of: 9
(i) Armed Forces Personnel; 10
(¡i) Police Personnel; \\
(iii) Residents of Abuja. FCT; 12.
(iv) External Affairs Off icers; and 13
(v) Non-residents
B. TAXES/LEVIES COLLECTIBLE BY STATE
GOVERNMENTS 14.
1. Personal Income Tax 15
(i) Pay-As-You-Earn (PAYE)
(ii) Direct (self and government) assessment 16
(iii) withholding tax (individuals only);
2. Capital gains tax 17
3. Stamp duties (instruments executed by
individuals)
4. Pools betting, lotteries, gaming and casino
taxes
Road taxes
Business premises registration and renewal
levy
urban areas (as defined by each State)
maximum of N10.000 for registration and N5.000
for the renewal per annum.
rural areas
registration N2.000 per annum
renewal Nl .000 per annum
Development levy (individuals only) not
more than N100 per annum on all taxable
individuals
Naming of street registration fee in State
Right of occupancy fees in State capital
Rates in markets where state finances are
ctlble by Local Government
and kiosks rates
enernenr rates
On and off liquor licence
er slab fees
irth and death registration fees
eet registration for (excluding state
Right of occupancy fees (excluding state capitals)
Market/motor park fees (excluding markets where
state finances are involved)
Domestic animal licence
Bicycle truck, canoe, wheel barrow and cart fees
Cattle tax
Merriment and road closure fees
Radio/Television (other than Radio/TV transmitter)
licences and vehicle radio licence (to be imposed
by the Local Government in which the car is
registered)
Wrong parking charges
Public convenience, sewage and refuse disposal
fees
Customary, burial ground and religious places
permits; and
Signboard/advertisement permit
Page 18
39.
2. ' TRANSACTION TAXES
2.1 WITHHOLDING TAX RATES AND ITEMS CHARGEABLE
For both the individual and company, there is a system of withholding tax in lieu of the tax payers
making the final tax returns. The system is to help the taxpayer to fulfill their tax obligation in a
gradual process. It also helps the tax office to build information bank to combat tax evasion. The
widening of the tax base has been the harvest of the system since it was introduced in Nigeria.
The prevailing rates of withholding tax for individuals and companies are specified below:
Types of Payment
APPLICABLE RATES
Individual
Dividend, interest & rent 10%
Royalties 15%
Commission, Consultancy Technical
& Management Fees 5%
Construction 5%
Contract of Supplies
Companies
10%
15%
2.2
1.
2.
3.
2.3
2.4
CAPITAL GAINS TAX,
As from 1996, gains accruing to a^fc; payer or
the disposal of a "chargeable asset" are subject
a capital gains tax at 10 per ceni. Chargea'
assets are defined to include all forms of prope
whether situated in Nigeria or not. includi
Options, debts and
generally
Any currency other than lNigenan currenc^^^^^
Any form of property created by the person
disposing of it, or otherwise coming to be owned
without being acquired (Shares and stocks of
every description were exempted as chargeable
assets with effect from January 1998).
VALUE ADDED TAX (VAT)
Government has approved the introduction with
effect from January 1994 of Value-Added Tax to
replace the existing sales tax. It is a tax of 5 per
cent for specified categories of taxable goods and
services.
EDUCATION TAX
Since 1995, an education tax of 2 per cent of
assessable profits was imposed on all companies
incorporated in Nigeria. The tax is a social
obligation by all companies to improve the
standard of education facilities in the country.
STAMP DUTIES
The administration of stamp duties is jointly
carried out,by the State and Federal authorities,
depending on the type and nature of document.
Stamp duties are regarded as transaction taxes,
the rates chargeable would depend on the
ppcation of the document. Some documents
attract stamp duties on flat rate basis while others
are assessed and valued.
3. PERSONAL INCOME TAX
3.1 BASIS OF LIABILITY TO PERSONAL
INCOME TAX
A tax payer is liable to tax in Nigeria on the
aggregate amount of his incomes from sources
inside or outside Nigeria, that is, on his global
income. Under the present law, income earned
overseas by a Nigerian or foreigner resident in
Nigeria would appear to be liable to local taxation
whether or not such income is remitted into
Nigeria, if for example, the income can be related
to an employment exercise in Nigeria.
3.2 RESIDENCY TEST
From 1990, the 193 day test utilized to establish
the taxability of employment income is to be
calculated on a twelve month period
commencing in a calendar year and ending either
with the same calendar year or the followir
Page 19
4
r.
3.3 INCOME FROM EMPLOYMENT
As regards the taxation of income from
employment, the law is concerned with the totality
of the remuneration, earnings or bodies in cash or
kind obtained by an employee. The particular
nomenclature or description of what an employee
gets is irrelevant. What is crucial is whether or not
such earnings or benefits become due to an
employee as a result of his employment.
Consequently, any salary, wages, fees, allowances
or other gains or profits from an employment,
including gratuities, compensation, bonuses,
premium, benefits or other prerequisites allowed,
given or granted by an employer to an employee
are taxable. However, to this general rule, are a
number of exceptions.
In computing the income or loss of an individual,
certain outgoings and expenses are specifically
allowed.
3.4 TAX CLEARANCE CERTIFICATE
The possession of a tax clearance certificate (TCC)
for three years immediately preceding the current
year of assessment by individuals and companies
is a new legal requirement for most transaction
with any ministry department or agency of
government.
4 COMPANIES INCOME TAX
4.1 BASIS OF LIABILITY TO COMPANIES
INCOME TAX
This is tax payable for each year of assessment on
the profits of any company accruing in, derived
from, brought into or received in Nigeria in respect
of all kinds of income, that is, income derived from
a trade, business or investments. Thus, the tax
holiday of companies in Nigeria is.
primarily on species of income having their source
or deemed sourced within the country as well as
on remittances. From 1996, the rate of companies
income tax in Nigeria is 30 per cent
42 DIVIDENDS AND OTHER COMPANY
DISTRIBUTION
A company paying dividends to its shareholders is
free of all but obliged to pay tax on its profits at the
companies tax rate before paying dividends to its
' shareholders. As a general rule, any dividend or
other company distribution whether or not of a
capital nature, made by a Nigerian company is
liable to a withholding tax at source of 10 per cent.
However, any dividend paid a company in the
form of bonus/scrip share issue is not taxable in the
hands of individual shareholders and is excluded
from the profits of any other company that is a
shareholder in such company.
5. DOUBLE TAXATION AGREEMENTS
In the last few years, double taxation agreements
have been entered into by Nigeria with a number
of countries. These agreements are entered into
with a view to affording relief from double taxation
in relation to taxes imposed on profit taxable in
Nigeria and any taxes of similar character imposed
by the laws of the country concerned.
The method of relief of double taxation under
Nigeria's tax treaties is by way of a "tax credit".
The mechanism of the tax credit is such that the
tax payable in Nigeria on profits of a Nigerian
company being remitted into the country is
reduced by the amount of "foreign tax" paid
abroad. The converse position is equally true
where an overseas company receive profits from
Nigeria that have already been taxed in Nigeria.
REQUIREMENTS FOR ENTRY INTO MINERAL
DEVELOPMENT/EXPLOITATION IN NIGERIA
PERMIT
Entry permit into the mining
sector
Prospecting Right/licence
Exclusive prospecting Right/
Licence (for areas up to
butnolexceedir
REQUIREMENT
DURATION
Statement of financial capability
Statement of technical capability
Proof of statutory existence of
company
Certificate of entry into mining
Prospecting Licence
- Same as above
Life
1 Year renewals
Alluvial-Maximum of 2
Bassalt-Maximum of 4
Lode-Maximum of 5
Duration of 1 -5 years
Renewals depending on
remaining reserves
Page 20
PERMIT
Mining Lease (gives right to
mine specified land area of
80 hectares
Special Mining Lease for an
area larger than 80 hectares
REQUIREMENT
- Processing of a Prospecting
Right
- Exclusive Prospecting Licence or
- Special Exclusive Prospecting
Licence
- Submission of a plan of the
prospecting done, a schedule of
the minerafValue fourM-and a
statement of one reserves.
- Submission of an environmental
impact assessment and
protection plan ^^^
Entry into the Mining industry
DURATION
Not exceeding 21 years
renewals depending on
remaining reserves
Same as above
Prospecting Right (PR)
- Statement of financial capabil
- Statement of Technical
competence MPfe
- Proof of statutory existence of
company I - '
- Evidence of tax clearance
- Payment of prescribed fee
- Certificate of entry i nto the
Mining Industry
- Payment of Prescribed fee
Metallic minerals not more
than 21 years. Non-metallic
■minerals not exceeding
70 years. Renewals
Minister's discretion, for
nofmorethan21 years
Life
à
at
lU
1 year (renewable annually)
Exclusive Prospecting
Licence (E.P.L) for areas
up to but not exceeding
20.72km2)
Special Exclusive Prosting
Licence (S.E.P.L) for areas
greater than 20.72km & of
difficult terrain
Mining Lease (M.L)
Special Mining Lease
(SML) for areas greater
than that of M.L. with
difficult terrain and large
capital outlay
Certificate of entry into the
Mining Industry
Extant Prospecting Right (PR)
Payment of prescribed fee
Certificate of entry into the
Mining Industry
Extant Prospecting Right (PR)
Payment of prescribed fee
Certificate of entry into the
Mining Industry
Extant Prospering Right (PR)
EPLorSEPL
Prospecting plant of the area
showing One reserve estimates
Payment of prescribed fee
Certificate of entry into Mining
Industry
Extant Prospecting Right (PR)
EPLorSEPL
Prospecting plant of the area
showing One reserve estimates
Payment of prescribed fee
Alluvial Deposits maximum
Bassalt Maximum of
4 renewals
Lode: Maximum of
5 renewals
1 -5 years
Up to 21 years renewable
depending on remaining
One reserve
Up to 21 years renewable
depending on the remaining
One reserve
Page 21
ZAMFARA STATE INVESTMENTS AND
PROPERTY DEVELOPMENT COMPANY LIMITED
No 40 Zaria Road, Opposite Govt Girls Sec. School. Samaru-Gusau,
P.M.B. 01104, Gusau. Zamfara State, Nigeria.
BACKGROUND
Zamfara State Investments and Property Dev. Co. Ltd, a development
finance institution was incorporated in January 2000, primarily to
promote and stimulate industrial and economic development of
Zamfara State in particular and Nigeria in general.
MISSION
Our mission at ZIPDC is to create a unique investment
outfit providing creative and effective solutions to business
requirements and problems of our customers. The aim is
achieved through the creation of good working
relationship and understanding of our customers' need.
Guided by this, and the conviction that the overall
development of our economic environment depends to a
large extent on the level of real investments taking place
therein, we have actively positioned ourselves for the
promotion of activities in both the productive and financial
sectors of the economy.
OUR SERVICES
1. CONSULTANCY SERVICES
ZIPDC provides consultancy advisory services on management,
legal and technical matters to clients on industrial and
commercial projects, as well as identifying, developing and
implementing of such projects. We also conduct researches
into matters of industrial, monetary and economic policies and
makes such information available to investing public.
The following are some of the major consultancy services:
a) FEASIBILITY STUDIES
We conduct and provide project profiles, pre-feasibility and
feasibility studies for clients wishing to set-up industrial and
commercial projects.
b) INVESTMENT OPPORTUNITY STUDIES
We assist clients to identify business opportunities for investment as
well as provide services for them in areas of incorporation of
new companies.
c) EXPERT MANAGEMENT ADVISORY SERVICES
ZIPDC also provides expert professional advisory services to
clients in all ramifications, as well as to associated companies on
request.
d) SYNDICATION FOR FINANCIAL ASSISTANCE
ZIPDC also assists its clients in the syndication of financial and
credit facilities from other financial institutions.
e) TECHNICAL SERVICES
We also assist investors in identifying and making contacts with
reliable and reputable joint venture partners, technical partners
and reputable manufacturers/suppliers of plant, machinery and
equipment.
0 SEMINARS AND CONFERENCES
We also organise seminars, conferences and workshops aimed
at enlightening the general public on matters relating to
investment opportunities and government economic policies.
Most of the above mentioned consultancy services are offered
for a stipulated affordable prices which depends on the
complexity of the job.
2. PROJECTS PROMOTION
One of the key activities of ZIPDC is the promotion and
development of technically feasible and commercially viable
industrial projects. We accord priority to projects that:
- Source their raw materials locally.
May process inputs with high export potentials
- Agro-allied and food processing
industries.
Founderies. engineering and metal
industries.
- Mining and mineral processing etc.
3. L.P.O. FINANCING SERVICE
This service was introduced by ZIPDC to assist
individual and institutional contractors with
short-term financial assistance needed to
execute contracts awarded. The aim of the
service is to help the indigenous business men,
because of the financial constraints to business
activities in the economy to be able to
supplement the efforts of banks. The short-term financial
services are offered at a very competitive interest rates and
devoid of cumbersome documentation requirements.
4. INVESTMENT COUNSELLING
At ZIPDC. we advise various clients on the best mix of investment
acquisitions in terms of shares, debentures and stocks
purchases. This counselling is done for both individual and
institutional investors. The charges for this service is free in
order to inculcate the idea of capital markets utilisation.
5 PORTFOLIO MANAGEMENT
ZIPDC also provides portfolio management services for interested
clients. At the moment, we are offering such services to some of
the State Government's investments portfolio entrusted to us as
well as some Local Governments in the State.
6. LEASING AND HIRE PURCHASING SERVICES
This is a relatively young financial support services introduced by
ZIPDC to assist clients especially as a result of hardship
experienced by investors in sourcing for funds from the money
market. ZIPDC would finance the purchase of equipment or
machines and gives it on lease or hire to its clients at competitive
rates.
7 GENERAL MERCHANDIZING AND WAREHOUSE
FINANCING
ZIPDC also provides general merchandizing services and
warehouse financing. Individual and corporate clients are
provided with financial assistance in establishing their wares to
a corporate standard. Build purchases reduces unit cost and
provides maximum profits for clients.
FUTUREPLANS
The immediate future plan of ZIPDC is the realisation of projects
currently under implementation, as well as the diversification of
investment portfolio holdings. However, ZIPDC is also pursuing a
vigorous enlightenment programme campaigns to the business
community in the State in a bid to improve the industrial productive
sectors. ZIPDC is also committed to seeing that such business ideas
conceived, are fully implemented.
Page 22
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INTERACTIVE MEDIA SERVICE!
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