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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Official Development Assistance (ODA) Policy

Ministry of Finance, Budget and National Planning, Nigeria

The aim of this policy includes improving the effectiveness and management of ODA resources, coordinating the flow of ODA into priority and strategic sectors, good governance of ODA resources, strengthening the institutional capacity of stakeholders...

Nigeria • 2008 • Economy

Standard Treatment Guidelines

Health, Nigeria

This policy is a reference document of all health workers in the private and public sectors. The document serves as a tool to ensure effective healthcare delivery in both the private and public sectors.

Nigeria • 2008 • Health

Regulation on Investment of Pension Fund Assets

Ministry of Finance, Budget and National Planning, Nigeria

This regulation covers institutional framework; authorized markets for trading; quality of financial assets; conflict resolution; investment limits and performance benchmark; authorized and unauthorized investment and voting rights.

Nigeria • 2008 • Finance

Code of Corporate Governance for Licensed Pension Operators

Ministry of Finance, Budget and National Planning, Nigeria

This code of conduct is to ensure: shareholders can exercise their role; clear delineation of authority between owners, board of directors, management; clear division of roles and responsibility between the various levels and authority; and...

Nigeria • 2008 • Finance

Framework for Regime Sanctions and Penalties

Ministry of Finance, Budget and National Planning, Nigeria

The objective of this framework is to define a regime of sanctions and penalties as deterrents to secure maximum compliance with the pension Act. The framework covers monetary penalties, legal proceedings and public censures.

Nigeria • 2008 • Finance

Guidelines for Cross Border Arrangements Under the Pension Reform Act

Ministry of Finance, Budget and National Planning, Nigeria

This document highlights the set of conditions and guidelines for expatriate employees in companies registered in Nigeria and Nigerian citizens serving in other countries could participate in the Nigerian contributory pension scheme.

Nigeria • 2008 • Finance

Whistle Blowing Guidelines for Pensions

Ministry of Finance, Budget and National Planning, Nigeria

These guidelines outline the guidance for reporting regulatory breaches in the pension industry. The guidance cover the responsibility for reporting breaches; actions that cause breaches; reaction to breaches; categories of breaches; procedures for whistleblowing; and...

Nigeria • 2008 • Finance

National Film and Video Censors Board Regulations

Ministry of Communications and Digital Economy, Nigeria

These regulations cover the production or presentation of films, video works, censorships, and ownership of copyrights in Nigeria as well as other related matters.

Nigeria • 2008 • Information, Communication and Technology

Traditional Medicine Policy

Ministry of Health, Nigeria

The traditional medicine policy provides the guidelines for the practice of traditional medicine in Nigeria. Driven by the need to expand healthcare coverage in Nigeria, the government plans to incorporate this practice into the existing...

Nigeria • 2007 • Health

Companies Income Tax Act, 2007

Ministry of Trade, Industry and Investment, Nigeria

This is Act consolidating the provisions of the Companies Income Tax Act, 1961 including the imposition of tax and profit chargeable, ascertainment of profits, appeals, tax repayment and other general provisions.

Nigeria • 2007 • Trade, Industry and Investment

Chartered Institute of Bankers of Nigeria Act, 2007

Ministry of Trade, Industry and Investment, Nigeria

This Act is a repeal of the Chartered Institute of Bankers of Nigeria Act 1990. The Act enacts a new the Chartered Institute of Bankers of Nigeria Act, responsible for controlling membership and practice of...

Nigeria • 2007 • Trade, Industry and Investment

Investment and Securities Act, 2007

Ministry of Trade, Industry and Investment, Nigeria

This is an Act repealing the Investment and Securities Act 1991 and establishing the Securities and Exchange Commission as the main regulatory authority for the Nigeria Capital Market and for regulating the market to protect...

Nigeria • 2007 • Trade, Industry and Investment

Nigerian Minerals and Mining Act, 2007

Ministry of Trade, Industry and Investment, Nigeria

This Act repeals the Minerals and Mining Act 1999 and re-enacts the Nigerian Minerals and Mining Act 2007 to regulate all activities in the mining sector such as exploration and exploitation of solid minerals in...

Nigeria • 2007 • Trade, Industry and Investment

Nigerian Communications Act (No. 19 of 2003)

Ministry of Communications and Digital Economy, Nigeria

These regulations provide a framework for universal access and universal service provision in Nigeria. It describes the processes of obtaining licenses, the establishment of the USP board, and the governance structure of the Universal Service...

Nigeria • 2007 • Information, Communication and Technology

Central Bank of Nigeria Act, 2007

Central Bank of Nigeria, Ministry of Finance, Budget and National Planning, Nigeria

This is an Act to repeal the Central Bank of Nigeria Act 1991 and to re-enact the Central Bank of Nigeria Act and other related matters

Nigeria • 2007 • Finance

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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