Trade Category | Transaction Purpose and Attachments |
TOURISM AND TRAVEL RELATED SERVICES | BTA (Business Travel Allowance)
PTA (Personal Travel Allowance)
Estacode
Hotel and Restaurant Tourist Guide services Travel Agency and Tour Operator services Pilgrim Travel Medical Travel
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Health Related and Social Services | Hospital Services Social Services Other Human Health Services Consultancy Fees
NOTAP Certificate issue Evidence that service was rendered locally Certificate of job completion Demand note from the beneficiary Evidence of Tax paid
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Educational Services | Correspondence Courses, Membership Subscription And Examination Fees (Individual)
Correspondence Courses, Membership Subscription And Examination Fees (Organized By Local Corporate Bodies)
Subscriber’s List And Amount Paid Statement Of Account Showing Amount Collected Less Local Expenses Evidence Of Operation Of Non-Resident Account An Agreement Between The Overseas Company And Local Body
Books Magazines And Periodicals
Undergraduate Studies (Fresh And Returning Students)
Postgraduate Studies
Photocopy of first-degree certificate (or its equivalent)/ Certified True Copy of Statement of Result by the awarding institution Evidence of admission/course programme School bill for the period.
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Business Services ( Computer and Related Services) | Consultancy Services related to the installation of computer hardware
NOTAP Certificate issue Evidence that service was rendered locally Certificate of job completion Demand note from the beneficiary Evidence of Tax paid
Data Base Services Data Processing Services Software Implementation Services Other CONSULTANCY FEES
NOTAP Certificate issue Evidence that service was rendered locally Certificate of job completion Demand note from the beneficiary Evidence of Tax paid
TECHNICAL SERVICES
NOTAP Technical service agreement Evidence that service was rendered locally Certificate of satisfactory Evidence of the Tax paid Beneficiary Demand Note Confirmation of fees paid by NOTAP
SOFTWARE LICENCE
TECHNICAL SUPPORT FEE
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Business Services (other Business Services) | Advertising Service Building Cleaning Services Convention services Investigation and Security Maintenance and Repair of Equipment not including Maritime (Vessel, aircraft and other transport equipment) Management Consulting Services Market Research and Public poll Services Packaging Services Photographic Services Placement and Supply services of Personnel Printing, Publishing Related Scientific and Technical consulting services Services incidental to agriculture, hunting and forestry Services incidental to energy distribution Services incidental to fishing Services incidental to manufacturing Services incidental to mining Services incidental to construction Technical testing and analysis services Other BOARD MEETINGS/DIRECTORS FEES
REMITTANCE OF PROCEEDS FROM TRADE FAIR PARTICIPATION BY NON-RESIDENTS
ADVERTISEMENT OUTSIDE NIGERIA (THROUGH LOCAL AGENT)
ADVERTISEMENT OUTSIDE NIGERIA (WITHOUT LOCAL AGENT)
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Business Services (Professional Services) | Accounting, auditing and bookkeeping services. Architectural services Engineering services Integrated engineering services Legal services Medical and dental services Services provided by midwives, nurses, physiotherapist and para medical personnel Taxation services Urban planning and landscape architectural services Veterinary services Other MANAGEMENT SERVICES FEES
Management Service Agreement Certificate issued by NOTAP Organization Demand note/invoice Certificate of job completion Evidence of Tax paid;
CONSULTANCY FEES
NOTAP Certificate issue Evidence that service was rendered locally Certificate of job completion Demand note from the beneficiary; Evidence of Tax paid
LICENCE (PATENT TRADEMARK, KNOW-HOW)
OUTRIGHT PURCHASE OF TRADEMARKS
PATENT, KNOW-HOW AND OTHER INDUSTRIAL PROPERTY RIGHT AS APPROVED BY NOTAP
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Business Services (Real Estate services) | Involving own or leased properties On a fee or contract basis
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Business Services (Rental/leasing services without operators) | Relating to aircraft Relating to other machinery and equipment Relating to other transport equipment Relating to ships Other
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Business Services (Research and Development Services) | Interdisciplinary R and D services R and D on natural science R and D services on social science and humanities
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Communication Services | Courier services Postal services MANAGEMENT SERVICES FEES
Management Service Agreement Certificate issued by NOTAP Organization Demand note/invoice Certificate of job completion Evidence of Tax paid
CONSULTANCY FEES
NOTAP Certificate issue Evidence that service was rendered locally Certificate of job completion Demand note from the beneficiary Evidence of Tax paid
LICENCE (PATENT TRADEMARK, KNOW-HOW)
NOTAP Certificate issue Evidence that service was rendered locally Certificate of job completion Demand note from the beneficiary Evidence of Tax paid
INTERNATIONAL TRANSPORTATION AND DELIVERY SERVICE (COURIER SERVICE)
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Communication Services (Audiovisual Services) | Motion picture and video tape production and distribution services Motion picture projection services Radio and television services Radio and Television transmission services Sound recording Other
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Communication Services (Telecommunication Services) | Circuit-switched data transmission services Electronic mail Facsimile services On-line information and database retrieval Packet-switched data transmission services Private leased circuit services Telegraph services Telex services Voice mail Voice telephone services Code and protocol conversion Electronic data interchange (EDI) Enhanced/Value Added facsimile services, inc store and forward, store and retrieve On-line information and/or data processing (including transaction processing) other TELECOMMUNICATION CHARGES
NOTAP or NCC Service/license Agreements with offshore telecommunication company Invoice, bill or demand note for services Current certificate of Registration/License with NCC Confirmation of fees paid by NOTAP
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Construction and Related Engineering Services | Building Completion and finishing work General construction for building works General construction work for civil engineering Installation and assembly work Other SERVICE CHARGE FOR REPAIR OF MACHINERY AND EQUIPMENT IN NIGERIA
Service Agreements Evidence that service was rendered locally Certificate of job completion Demand note from the beneficiary
SERVICE CHARGE FOR REPAIR OF MACHINERY AND EQUIPMENT OVERSEAS
Service Agreements/letter of authority to carry out repairs; Copy of Form NCX endorsed by the NCS Certificate of re-importation issued by NCS Certificate of repair completion
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Distribution Services | Commission agent services Franchising Retailing services Wholesale trade services Other INTERNATIONAL TRANSPORTATION AND DELIVERY SERVICE (COURIER SERVICE)
Agreement between the Nigerian and foreign company; Current demand note Evidence of delivery of messages/parcels in Nigeria Statement of account of the company with the evidence of netting of account
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Environmental Services | Refuse Disposal Services Sanitation and similar services Sewage services Other
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Financial Services ( All insurance and insurance related services) | Life, accident and health insurance services Non-life insurance services Reinsurance and retrocession Services auxiliary to insurance (including brooking and agency services) INSURANCE PAYMENTS
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Financial Services (Banking and other financial services (exclude insurance) | Acceptance of deposits and other repayable funds from the public Advisory and other auxiliary financial services Capital Transfer Dividend and Transfer Guarantees and commitments Money broking Participation in issues of all kinds of securities Provision and transfer of financial information Settlement and clearing services for financial assets payment of judgement debt Repayment of Loan(Principal and Interest) CAPITAL TRANSFER (Other than Securities)
Copy of Sales Agreement Electronic Certificate of capital Importation Approved status in case of an old investment/company Documentary evidence that beneficiary has sold or transfer the assets Valuation Report by an Audit Firm
MORTGAGE
Applicant Letter of request Mortgage agreement (copy) Foreign bank assessment certificate Letter from the foreign bank
UTILITIES
Letter of request from the applicant Current utility bill/Demand note Tenancy or mortgage agreement (copy)
Transfer of Shares
Capitalization/Right Issue/ Re-Investment/GDR
Board Resolution authorizing such capitalization; Payment of relevant stamp duty; Approval from Securities and Exchange Commission
Remittances of Dividends, Profits and Interests
Audited accounts for the year dividends were declared; Board of Directors/AGM resolution; Evidence of tax payment on the amount to be remitted; Evidence of capital importation into Nigeria;
Repayment of External Loans
Copy of agreement; Schedule of the loan/facility; Evidence that loan/credit was brought into the country; Import duty receipt with SGD form number; Demand note/invoice; SWIFT reference in respect of inflow of funds; Evidence of the issuance of CCI;
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OTHER SERVICES NOT INCLUDED ELSEWHERE | Other |
RECREATIONAL, CULTURAL AND SPORTING SERVICES | Entertainment services (including theatre, live bands and circus services) Libraries, archives, museums and other cultural services News agency services Sporting and other recreational services Other
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TRANSPORT SERVICES(Air Transport Services) | Freight transportation Maintenance and repair of vessels Passenger transportation Rental of vessels with crew Supporting services for air transport AERIAL SURVEY
Service/Contract Agreement Approval from Federal Ministry of Aviation Evidence of tax payment on the amount to be remitted Demand note from foreign company
Passenger Transportation(Freight Transportation) Rental Of Aircraft With Crew Members Rental Of Aircraft Without Crew Members Maintenance And Repair Of Aircraft Pushing And Towing Services Supporting Services For Air Transport Payments In Respect Of Aircrafts
Lease maintenance agreement and value of aircraft Federal Ministry of Aviation/NCAA License/permit to import or operate Aircraft usage as evidence Confirmation of the reasonableness of lease fee by NCAA Valid Air Operators Certificate issued by NCAA
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TRANSPORT SERVICES(Internal Waterways Transport) | Freight transportation Maintenance and repair of vessels Passenger transportation Pushing and towing services Rental of vessels with crew Supporting services for internal waterway transport
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TRANSPORT SERVICES(Maritime Transport Services) | Freight transportation Maintenance and repair of vessels Passenger transportation Pushing and towing services Rental of vessels with crew Supporting services for maritime transport Passenger Transportation(Freight Transportation) Rental Of Vessels With Crew Members Rental Of Vessels Without Crew Members Maintenance And Repair Of Vessels Pushing And Towing Services Supporting Services For Maritime Transport Payments In Respect Of Fishing & Shipping Vessels And Aircrafts (Repairs And Maintenance Of Marine Vessels)
Contract stating vessel type and registration Demand note/Invoice Evidence that vessel is owned by a Nigerian Company or resident Confirmation of fees by NIMASA Current Certificate of seaworthiness of vessel issued by NIMSA
Payments In Respect Of Fishing & Shipping Vessels And Aircrafts (Charter Fees For Marine Vessels)
Sailing Certificate issued by NIMASA Time Charter party Agreement Demand note/Invoice Confirmation of fees by Nigerian Shippers Council Form NXP/NCX Bill of Lading Freight invoice
PAYMENTS IN RESPECT OF FISHING & SHIPPING VESSELS AND AIRCRAFTS (Charter Fees for Bunkering Vessels)
Time Charter party Agreement License issued by DPR Evidence of loading schedule form DPR Demand note/Invoice Confirmation of fees by NIMASA
PAYMENTS IN RESPECT OF FISHING & SHIPPING VESSELS AND AIRCRAFTS (Charter Fees for Fishing Vessels)
Charter Party Agreement Evidence of use of vessel Certificate of Clearance issued by Nigerian Port Authority Statement of fish landed Bill of Lading Ship manifest Confirmation charter fees by NIMASA
PAYMENTS IN RESPECT OF FISHING & SHIPPING VESSELS (Subsequent Payments
Demand Note/Invoice Duly executed agreement
PAYMENTS IN RESPECT OF FISHING & SHIPPING VESSELS( A down payment not exceeding 15%)
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TRANSPORT SERVICES(Other Transport Services) | Other
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