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Why do I need to file my returns?
In Nigeria, filing annual returns with the Corporate Affairs Commission (CAC) is a mandatory statutory requirement for every registered business. This includes Limited liability companies (private or public), sole proprietorships/Business Names and incorporated Trustees.
A company’s first Annual Returns is due for filing not later than 18 months after its inception, subsequently it should be filed annually as the name implies not later than 30th June. The filing dates could differ for each company depending on their financial year end but must be filed not later than 42 days after its Annual General Meeting.
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