Nigeria

Currency: Naira (NGN)

Timezone: West Africa Time (UTC+1)

Nigeria is situated in West Africa where it shares its land border in the west with the Republic of Benin, in the east with Chad and Cameroon, and in the north with Niger—popularly referred to as the “Giant of Africa” due to its resources and population. The country is the most populous in Africa, with a population estimated to be over 207 million. The country has a very diverse ethnic group with over 100 languages. However, the major languages spoken in the country are Yoruba, Hausa, and Igbo, with English regarded as the official language in the country. The climate of the country varies widely with equatorial south, tropical in the middle, and arid in the north, while the landscape consists of southern lowlands, plateaus, and hills in the north and mountains in the southeast.

The country adopts a federal presidential republic system of government comprising 36 states and Abuja the Federal Capital. The economy is heavily reliant on Petroleum and Petroleum Products as its main source of foreign exchange earnings and accounts for over 70 percent of government revenue. The challenges facing the country include erratic power supply, lack of infrastructure, terrorist insurgence, kidnapping, banditry, clashes between farmers and herders, pervasive corruption, internet fraud, and police brutality.

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Income Tax (Authorised Communications) Act, 1966

Ministry of Finance, Nigeria

This Act specifies the provisions for authorized all authorized communications on income tax including the powers of the Inspector-General of Police and other incidental matters.

Nigeria 1966 Finance

Wireless Telegraphy Act, 1966

Ministry of Communication, Nigeria

This is an Act to make provision for the regulation of wireless telegraphy in Nigeria including the regulation of wireless telegraphy, enforcement of the regulations, and other miscellaneous matters.

Nigeria 1966 Information, Communication and Technology

Nigerian Industrial Development Bank (Guarantee) Act

Ministry of Finance, Nigerian Industrial Development Bank, Nigeria

This is an Act to authorize the Federal Government to give guarantees on proposed loans by the Nigerian Industrial Development Bank.

Nigeria 1966 Finance

Probates (Re-sealing) Act.

Ministry of Justice, Nigeria

This is an Act to make provisions for the re-sealing of probates and letters of administration issued and sealed in the High Court of a state by the High Court of another state and to...

Nigeria 1966 Democracy and Governance

Indian Hemp Act.

Ministry of Agriculture ,Ministry of Rural Development, Nigeria

This is an Act to make the planting, cultivation, importation, etc. of Indian Hemp an offence and to make provisions for other related matters. It prohibits the cultivation, importation, exportation and sale of Indian Hemp....

Nigeria 1966 Agriculture and Rural Development

Borrowing by Public Bodies Act, 1966

Ministry of Finance, Nigeria

This Act provides regulation to guide public entities on the use of external loans and credit facilities as well as the required authorization of the Minister of Finance to provide guarantees for loans and credit...

Nigeria 1966 Finance

Civil Aviation Fees Regulations, 1965

Ministry of Trade, Industry and Investment, Nigeria

This is the subsidiary legislation of the Civil Aviation (Fees) Regulations specifying the various fees in the civil aviation sector such as landing fees, airports fees, accommodation fees, and other related matters.

Nigeria 1965 Trade, Industry and Investment

Civil Aviation Rules of the Air and Air Traffic Control, 1965

Ministry of Trade, Industry and Investment, Nigeria

This is the subsidiary legislation of the Civil Aviation Act and covers civil aviation rules of the air and air traffic control such as flight rules, aerodrome traffic rules, air traffic control and other related...

Nigeria 1965 Trade, Industry and Investment

Civil Aviation (Air Navigation) Regulation, 1965

Ministry of Trade, Industry and Investment, Nigeria

This is the subsidiary legislation of the Civil Aviation Act and outline the regulations for civil aviation air navigation such as registration and marking of aircraft, aircraft crew and licensing, control of air traffic and...

Nigeria 1965 Trade, Industry and Investment

Hire-Purchase Act, 1965

Ministry of Trade, Industry and Investment, Nigeria

This is an Act specifying the provision for hire-purchase and credit sale transactions and its advertisement in Nigeria as well as other related matters on credit sales.

Nigeria 1965 Trade, Industry and Investment

Local Loans Act, 1965

Ministry of Trade, Industry and Investment, Nigeria

This is an Act authorizing the government of Nigeria to raise local loans to finance development in Nigeria. The Act specify the amount of the loan, ratio of interest, taxation of interest and other connected...

Nigeria 1965 Trade, Industry and Investment

Institute of Chartered Accountants of Nigeria Act, 1965

Ministry of Trade, Industry and Investment, Nigeria

This is an Act to regulate the activities of professional accountants and to set the standard of knowledge and skills required for anyone who wants to become a member of the institute and for other...

Nigeria 1965 Trade, Industry and Investment

Casino Taxation Act

Ministry of Finance, Budget and National Planning, Nigeria

This is an Act to impose a tax on the net gaming revenue of casinos in the Lagos territory and for related purposes.

Nigeria 1965 Finance

Hydrocarbon Oil Refineries Act

Ministry of Petroleum Resources, Nigeria

This is an Act to make provision for the licensing and control of the refining of hydrocarbon oils for purposes of excise and matters connected therewith.

Nigeria 1965 Energy

Institute of Chartered Accountants Act

Ministry of Finance, Budget and National Planning, Nigeria

This is an Act to regulate the profession of accountancy and related matters.

Nigeria 1965 Finance

Visiting Forces Act

Ministry of Defence, Nigeria

This is an Act to make provision for military, naval and air forces of other countries visiting Nigeria; to provide for the apprehension and disposal of deserters and absentees without leave in Nigeria from the...

Nigeria 1965 Defence and Security

Air Force (Income Tax Management Act Application) Order

Ministry of Finance, Nigeria

This declares the application of sub-paragraph (2) of paragraph 3 of the first schedule to the Income Tax Management Act to the members of the Air Force from the 24th of February, 1965.

Nigeria 1965 Finance

Pharmacist Act

Ministry of Health, Nigeria

This Act makes provision for the regulation of pharmaceutical chemists.

Nigeria 1965 Health

Hydrocarbon Oil Refineries Act, 1965

Ministry of Petroleum Resources, Nigeria

This Act outlines the provision for the licensing and control of the refining of hydrocarbon oils for purposes of excise duty and levy and other related regulations.

Nigeria 1965 Energy

June 9, 2022

Political Parties, Presidential Candidates and the Electoral Act 2022 

The Electoral Act 2022 seeks to update and standardize Nigeria’s elections. The introduction of technological changes such as an electronic database of registered voters and an electronic transmission system of votes is a welcome improvement. Restricting political appointees' involvement in the election process is also a step in the right direction. However, there is a fundamental issue with the new act — its endorsement of the indirect primary process.

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