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 register of members or be receivable by the CAC

All categories of company shares to carry one vote. Shares with "weighted" voting right 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:

  1. Name of the company/enterprise;
  2. Address;
  3. Registration/Incorporation Number;
  4. 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.

INCORPORATING A BUSINESS ENTERPRISE:
Operations of Foreign Companies in Nigeria
A 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 powers 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 the solicitor is merely acting as an “agent” of a “principal” whose name(s) should also appear in the document. 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 Promotion Commission (NIPC) for Business Permit and other requisite permits and licences.


Consulate General of Nigeria
828 Second Avenue
New York, NY 10017
Tel:(212) 808-0301
Fax:(212) 682-4789
Email:cgnny@nigeriahouse.com

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