| S/N | SUBJECT | FEES in Naira (₦) |
|---|---|---|
| 21 | Late filing of change of business name | 50.00 per proprietor |
| 22 | Late filing of notice of change in business address | 50.00 per proprietor |
| 23 | Late filing of notice of change in proprietorship | 50.00 per proprietor |
| 24 | Late filing of annual return | 2,500.00 |
| 25 | Late filing of notice of cessation of business | 1,000 |
