S/N SUBJECT FEES in Naira (₦)
1 Late filing of increase in share capital of public company 10,000
2 Late filing of increase in share capital of private company 5,000.00
3 Late filing of annual return for small company 3,000.00 per year
4 Late filing of annual return for a private company other than a small company 5,000.00 per year
5 Late filing of annual return for public company 10,000 per year
6 Late filing of annual return for Company Limited by Guarantee 5,000.00 per year
7 Late filing of statement in form of schedule 14 under section 553 100.00 per day for each director, company secretary and company
8 Late filing of notice of appointment of liquidator 5,000.00
9 Late filing of resolution for winding up 500.00 for each director and the company secretary
10 Late filing of notice of change of company name 5,000.00
11 Late filing of notice in alteration of memorandum and articles of association 5,000.00
12 Late filing of notice/deed of release 5,000
13 Late filing of notice of changes in particulars of directors 5,000.00
14 Late filing of return of allotment by public company 10,000.00
15 Late filing of return of allotment by private company 5,000.00
16 Late filing of notice of change in shareholding 5,000.00
17 Late filing of notice of change in registered address 50.00 per day for every director, company secretary and company
18 Late filing of charges by public company 10,000.00
19 Late filing of charges by private company 5,000.00
20 Late filing of other documents (miscellaneous) 5,000.00