The establishment of a company in Nigeria involves a number steps and requires registration/approval with multiple government agencies. The following outlines the basic requirements for establishment:

Check company name availability and reserve name with the Corporate Affairs Commission
Prepare the memorandum and articles of association and various other forms and have them stamped by the Federal Inland Revenue Service and pay the stamp duty
Have the declaration of compliance notarized at the State or Federal High Court
Register the company with the Corporate Affairs Commission, which includes the submission of the following documentation:

Name reservation and availability form
Stamped memorandum and articles of association
Notice of registered address
Declaration of compliance
Particulars of directors
Particulars of company secretary
Statement of share capital and return of allotment of shares

After a company is registered, the following steps must be completed:

Make company seal
Register for corporate income tax (CIT) and value added tax (VAT) with the Federal Inland Revenue Department, which includes the submission of the following documentation:

Completed tax registration forms for CIT and VAT
The company's memorandum and articles of association
The company's certificate of incorporation
The date the company commenced business
Particulars of all major promoters and the principal officers of the company, including the chairman
Letter of appointment of a company tax adviser and corresponding letter of acceptance, as well as the particulars of the tax adviser
Application letter for a tax clearance certificate

Register for personal income tax PAYE at the State Tax Office
Receive inspection from local government

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