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Laws on Foreign Participation in the Nigerian Business Environment and their Relevance


a)            Law: Companies and Allied Matters Act (CAMA), Cap C20 LFN 2004:

Relevance: Incorporation of Nigerian companies.

b)           Law: Nigerian Investment Promotion Commission Act, CAP NII7, LFN 2004:

Relevance: Showcases investment opportunities in Nigeria and how to invest in all sectors of the country as well as Registers a foreign company after incorporation in Nigeria and before start of business.

c)            Law: Investment Securities Act (ISA) 2007:

Relevance: Creates the Securities and Exchange Commission which regulates the registration of securities, records of Foreign Portfolio Investment and Foreign Direct Investment as well as regulation of capital market

d)           Law: Immigration Act:

Relevance: Regulates the entry of aliens into the country and supervises and grants visa, Business Permits, Residence permit, expatriate quota and work permit.

e)           Law: National Agency for Technology Acquisition Promotion Act:

Relevance: Registration of technology transfer from foreigners to their partners in Nigeria.

f)            Law: Foreign Exchange (Monitoring & Miscellaneous Provisions) Act:

Relevance: Regulates capital importation through an authorised Dealer to do business legitimately without flouting the Money Laundering laws. Licenses authorised capital dealer, minimum share capital and how regularly to renew your licence and issues Certificate of Capital Importation

g)           Law: Companies Income Tax Act (CITA):

Relevance: Regulates the taxation of company operating in Nigeria.

h)           Law: Customs & Excise Management Act:
Relevance: Regulates importation and exportation of goods.  Imposes import & export duties

i)             Law: Industrial Inspectorate Act:

Relevance: Provides incentives and reliefs for those investing in the manufacturing sector.

j)            Law: Constitution of Federal Republic of Nigeria:

Relevance: Regulates every business activity in Nigeria and provides for the prohibition of compulsory acquisition without prompt compensation in section 44(1) thereof and the protection of the right to own property (whether by a Nigerian or alien)

k)           Law: Central Bank Act and Banks and Other Financial Institutions Act


Relevance: Regulates the operations and licencing of banks, Bureau de Changes and microfinance banks in Nigeria.

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