Procedimiento para la Certificación de las Buenas Prácticas de Manufactura

The Land Registry will then send two officers to carry out two separate evaluations. If the Land Registry accepts the value stated in the deed, the registration fee is 3% of the property value.

Procedure 4*. Receive inspection of

property from Ministry of Lands and

Survey

Time: 7 days

Cost: No cost

Comments: The site evaluations are carried out by officials of the Department of Valuation from the Ministry of Lands and Survey. They can entail up to two visits by different officers in order to obtain as precise a valuation as possible. In practice though, these visits rarely happen and the Ministry of Lands and Survey usually relies on the applicant’s valuation for assessment purposes.

Procedure 5*. Obtain Governor’s

consent at Ministry of Lands and Survey

Time: 90 days

Cost: No cost

Comments: The application for consent is made

when the deed is submitted for assessment. It can take up to 90 days from the date of application to receive the consent. If there is any indebtedness for ground rent on the property the dues must be paid at the Deeds Registry, but if there is no outs- tanding ground rent, there is no cost associated with this procedure.

DOING BUSINESS IN NIGERIA 2014

158

Procedure 6. Pay registration fee at

Deeds Registry

Time: 1 day

Cost: NGN 333,627 (3% of property value regis-

tration fee)

Comments: The payment of 3% of the value of

the property is for the registration fee. Payment is made at the cash office of the Deeds Registry and a receipt is issued. Once the payment is made, the applicant’s file is endorsed.

Procedure 7. Assess deed of assignment

at Stamp Duty Office

Time: 1 day

Cost: No cost

Comments: The applicant goes to the Stamp Duty

Office/Federal Inland Revenue Service (FIRS) where the assessment is made and the deed is stamped.

Procedure 8. Pay stamp duty at

designated bank

Time: 1 day

Cost: NGN 333,627 (3% of property value stamp

duty)

Comments: Payment of the stamp duty is paid at

the bank.

Procedure 9. Stamp deed of assignment

at Stamp Duty Office

Time: 1 day

Cost: No cost

Comments: The applicant goes to the FIRS for

stamping the deed of assignment when the pay- ment at the bank is done.

Procedure 10. Register deed of

assignment at Deeds Registry

Time: 1 day

Cost: No cost (paid in procedure 6)

Comments: The applicant presents the stamped

deed of assignment for registration. The registra- tion could be done by the applicant not just the lawyer.

REGISTERING PROPERTY

Cross River, Calabar

Property value: NGN 11,120,888 (US$ 71,500) Data as of: March 2014

See Data notes for the methodology used to estimate the time and cost associated with each procedure.

Procedure 1. Conduct search of property

title at CRGIA (Cross River Geographic

Information Agency)

Time: 3 days

Cost: NGN 10,000 (search fee)

Comments: In Cross River it is common practice

for lawyers to conduct title searches and property registrations. Pursuant to the Cross River State Geographical Agency Law 2012, collection of statutory fees and registration of title deeds are handled by the Cross River Geographic Informa- tion Agency (CRGIA). Land Matters are now with CRGIA, which is also in charge of management of survey information. Payment of the search fee

is now made within the CRGIA premises. It is still possible to execute the search manually at the Land Registry. In this case, the search fee is NGN 15,000. At the CRGIA, the search is computerized and the search fee is NGN 10,000.

Procedure 2. Execute deed of

assignment at lawyer’s office

Time: 1 day

Cost: NGN 1,112,089 (10% of property value legal fee)

Comments: The seller and buyer sign four copies of the deed of assignment. According to the Scale of Fees for Conveyancing Matters [Legal Practi- tioners (Remuneration for Legal Documentation and Other Land Matters) Order 1991] the legal fee should be 7.5% of property value, if lawyer acts on behalf of the buyer, and 5% on behalf of the seller. However, in Cross River, the minimum standard fixed fee is 10% of property value, whether acting on behalf of the seller of buyer. The fee includes all the steps required until the new title is registered under the buyer’s name.

Procedure 3. Submit application letter to

the Director of Lands at CRGIA (Cross

River Geographic Information Agency)

Time: 1 day

Cost: No cost

Comments: The buyer/seller’s lawyer submits a

letter to the Director of Lands, indicating that a transaction is about to take place between the buyer and seller in respect to a plot located within the state. The letter includes the names of seller and buyer, location of the property, purchase price and request an assessment of fees due.

Procedure 4. Assess deed of assignment

at Stamp Duty Office

Time: 1 day

Cost: No cost

Comments: The deed is presented by buyer’s

lawyer for assessment of the property value at the Stamp Duty Office/Federal Inland Revenue Service (FIRS). Since 2012, there has been a Stamp Duty Office in Calabar, so travel to either Port Harcourt in Rivers state or Aba in Abia state is no longer necessary (lawyers used to stay in Port Harcourt or Aba for 2-3 days until the stamping was completed).

Procedure 5. Pay stamp duty at

designated bank

Time: 1 day

Cost: NGN 333,627 (3% of the property value

stamp duty)

Comments: The applicant or lawyer must go to a

designated bank to pay the stamp duty. Payment is made by bank draft payable to any designated receiving banks. It takes a day for the FIRS to recei- ve the confirmation of payment since the applicant already has the teller and the computer print-out.

Procedure 6. Stamp deed of assignment

at Stamp Duty Office

Time: 1 day

Cost: No cost

Comments: The applicant or lawyer presents proof

of payment of stamp duty to the FIRS and submits the deed for stamping.

Procedure 7. Receive inspection of

property from CRGIA (Cross River

Geographic Information Agency)

Time: 7 days

Cost: No cost

Comments: Inspection of the Lands is carried out based on the survey plan. A confirmation report is issued detailing whether there is an overriding government interest in the land.

Procedure 8. Obtain demand order for

payment of fees at CRGIA (Cross River

Geographic Information Agency)

Time: 1 day

Cost: No cost

Comments: The applicant collects demand orders

for payment of application fee, consent fee and capital gains tax. Capital gains tax is calculated at 10% of the profit made in the transaction. Therefo- re, it is not included in the calculation.

Procedure 9. Pay fees at designated

bank

Time: 2 days

Cost: NGN 243,813 (1.5% of property value

consent fee + NGN 20,000 application fee + NGN 20,000 administrative fee + NGN 20,000 regis- tration fee + NGN 2,000 lodgment fee + NGN 10,000 charting report + NGN 5,000 inspection fee)

Comments: Payment is made by bank draft

payable to any of the designated receiving banks. It takes a couple of days for the CRGIA to receive the confirmation of payment.

Procedure 10. Submit payment

receipts of fees at CRGIA (Cross River

Geographic Information Agency)

Time: 1 day

Cost: No cost

Comments: The receipts obtained at Procedure 9,

together with the paying-in slip to the designated bank, are to be submitted to the cashier at the CRGIA who issues another receipt.

Procedure 11. Obtain Governor’s consent

to the assignment at Governor’s Office

Time: 26 days

Cost: No cost

Comments: By virtue of the Lands Use Act, pro-

mulgated in 1978, all land comprised in territory of each state in the federation became vested in the Governor of that state, whose prior consent is mandatory for the legal validity of any transfers or alienation of interest in landed property. The documents to be submitted include:

a. Four copies of the deed on which consent is sought;

b. Evidence of payment of the consent fee, stamp duty, and capital gains tax;

c. Evidence of payment of Lands use charge.

159

* This procedure can be completed simultaneously with previous procedures.

LIST OF PROCEDURES - REGISTERING PROPERTY

Procedure 12. Register deed of

assignment at CRGIA (Cross River

Geographic Information Agency)

Time: 3 days

Cost: No cost (paid in procedure 9)

Comments: After paying the registration fee, the buyer’s lawyer then follows up for the deed to be filed to the CRGIA. The receipt and paying-in slips evidencing payment are given to the cashier at the CRGIA who in turn issues a receipt. With proof of payment a Lands officer is assigned to enter the deed into the records.

REGISTERING PROPERTY

Delta, Warri

Property value: NGN 11,120,888 (US$ 71,500) Data as of: March 2014

See Data notes for the methodology used to estimate the time and cost associated with each procedure.

Procedure 1. Pay search fee and consent

application form fee at designated bank

Time: 1 day

Cost: NGN 7,000 (NGN 2000 search fee + NGN

5,000 application form fee)

Comments: Before the search on the property title can be performed, the applicant pays the search fee at a bank.

Procedure 2. Conduct search of property

title and obtain consent application form

at Land Registry

Time: 1 day

Cost: No cost

Comments: Before conducting the search a letter

of application is written and submitted to the Director of Lands. The search can only be done in the state’s capital city, Asaba as there is no Land Registry office in Warri.

Procedure 3. Execute deed of

assignment and consent application

form at lawyer’s office

Time: 1 day

Cost: NGN 556,044 (5% of property value legal

fee)

Comments: The seller and buyer complete and

sign Lands Form 1C and five copies of the deed of assignment. A lawyer is required to perform the registration of property. Legal fees are charged based on the Scale of Fees for Conveyancing Mat- ters [Legal Practitioners (Remuneration for Legal Documentation and Other Land Matters) Order 1991]. This is a sliding scale, and averages out at about 5% of the consideration. The fees include all the steps required until the new title is registered under the buyer’s name.

Procedure 4. Receive inspection of

property from Ministry of Lands, Survey

and Urban Development

Time: 7 days

Cost: No cost

Comments: The deed is presented by the buyer’s

lawyer to the Ministry of Lands, Survey and Urban Development for assessment of property value to determine registration fees, and consent fees.

Procedure 5. Obtain Certified True Copy

(CTC) of title document at Land Registry

Time: 1 day

Cost: NGN 6,000

Comments: The seller issues a letter of authority to the Director of Land Services of the Land Regis- try, authorizing the lawyer to apply for and obtain CTC of title document, required for Governor’s consent.

Procedure 6. Submit application for

Governor’s consent to the assignment

at Ministry of Lands, Survey and Urban

Development

Time: 1 day

Cost: No cost

Comments: By virtue of the Lands Use Act, promulgated in 1978, all land in each state in the federation became vested in the Governor of that state, whose prior consent is mandatory for the legal validity of any transfers or alienation of interest in landed property. The documents to be submitted include:

a. Application form; b. Deed of assignment;

c. Tax clearance of assigning company; d. Certified true copy of the title document; e. Evidence of paid ground rate up to date.

Procedure 7. Pay fees at designated

bank

Time: 1 day

Cost: NGN 1,673,133 (15% of property value

consent fee + NGN 5,000 registration fee)

Comments: Applicant or lawyer pays prescribed

fees at a designated bank and obtain receipts.

Procedure 8. Submit payment receipts

of fees at Ministry of Lands, Survey

and Urban Development and obtain

Governor’s consent

Time: 61 days

Cost: No cost

Comments: The receipts obtained previously are

to be submitted to the office of the Director for Land Services. The Land Services department then continues with several internal procedures to finalize Governor’s consent. The practice is for the buyer’s lawyer to follow up on the application to ensure that it receives the required attention. It takes one day to submit the receipts and 60 days to obtain consent.

Procedure 9. Assess deed of assignment

at Stamp Duty Office

Time: 1 day

Cost: No cost

Comments: The deed is presented for assessment

of stamp duty and capital gains tax. The Stamp Duty Office/Federal Inland Revenue Service (FIRS) typically uses the figure as indicated by the Land Registry in their assessment for calculating the fees; this is basically a formality and one picks up the demand notice for payment at the same time.

Procedure 10. Pay capital gains tax and

stamp duty at designated bank

Time: 1 day

Cost: NGN 611,649 (3% of property value stamp

duty + 2.5% of property value capital gains tax)

Comments: The applicant or the lawyer must

go to a designated bank to pay the stamp duty. Payment is made by bank draft payable to any of the designated receiving banks. This so-called capital gains tax is charged as a percentage of the property value rather than as a tax on the capital gains (the profit) realized on the sale of the property, if the property was purchased at a lower price than the amount realized on the sale (taking into account the cost of improvements to the property).

Procedure 11. Stamp deed of assignment

at Stamp Duty Office

Time: 1 day

Cost: No cost

Comments: The deed is presented by buyer’s

lawyer for stamping at the FIRS.

Procedure 12. Register deed of

assignment at Land Registry

Time: 3 days

Cost: No cost (paid in procedure 7)

Comments: After paying the registration fee, the buyer’s lawyer then follows up for the deed to be filed at the Land Registry. The receipt and paying-in slips evidencing payment are given to the cashier at the Land Registry, who in turn issues a receipt. A land officer is then assigned to enter the deed into the Land Registry’s records.

REGISTERING PROPERTY

Ebonyi, Abakaliki

Property value: NGN 11,120,888 (US$ 71,500) Data as of: March 2014

See Data notes for the methodology used to estimate the time and cost associated with each procedure.

Procedure 1. Pay search fee and consent

application form fee at designated bank

Time: 1 day

Cost: NGN 5,000 (NGN 2,000 search fee + NGN

3,000 application form fee)

Comments: Before the search is performed, the

applicant or his lawyer should pay the search fee at a bank and submit proof of payment when requesting the search.

Procedure 2. Conduct search of property

title at Land Registry

Time: 2 days

Cost: NGN 10,000 (legal fee for search)

Comments: A lawyer is required to conduct the

search on behalf of the applicant at the Land Registry. Lawyers usually charge NGN 10,000 as legal fee for conducting the search.

Procedure 3. Execute deed of

assignment and consent application

form at lawyer’s office

Time: 3 days

DOING BUSINESS IN NIGERIA 2014

160

Cost: NGN 1,112,089 (10% of property value legal fee)

Comments: Lawyers are required by law to prepa-

re the deed of assignment to be executed by the parties. Legal fees are charged based on the Scale of Fees for Conveyancing Matters [Legal Practi- tioners (Remuneration for Legal Documentation and other Land Matters) Order 1991]. Generally, lawyers charge 10% of the value of consideration, but do negotiate fees outside the provisions of the law. The fees cover both preparation of deed of assignment and registration of title.

Procedure 4. Submit application for

Governor’s consent to the assignment at

Ministry of Lands, Survey and Housing

Time: 1 day

Cost: No cost

Comments: By virtue of the Lands Use Act, pro-

mulgated in 1978, all land comprised in territory of each state in the federation became vested in the Governor of the state, whose prior consent is mandatory for the legal validity of any transfers or alienation of interest in landed property. In Ebonyi, the authority to grant consent is delegated to the Commissioner of Lands. Applicant makes a formal application addressed to the Commissioner of Lands. Also submitted with the application are four (4) copies of the deed of assignment to which consent is sought and a tax clearance certificate.

Procedure 5. Receive inspection of

property from Ministry of Lands, Survey

and Housing

Time: 4 days

Cost: NGN 3,000 (NGN 3,000 inspection fee)

Comments: Inspection and valuation are conduc-

ted by the valuation unit of the Ministry of Lands, Survey and Housing. Based on the valuation the capital value of the property is determined. The consent fee is calculated using the capital value. This procedure is completed within 4 days (1 day for the inspection, 3 days for the valuation).

Procedure 6. Obtain demand order for

payment of fees at Ministry of Lands,

Survey and Housing

Time: 1 day

Cost: No cost

Comments: The applicant goes back to the Minis-

try of Lands, Survey and Housing to be informed of the valuation and pick up payment order.

Procedure 7. Pay fees at designated

bank

Time: 1 day

Cost: NGN 231,418 (2% of property value consent

fee + NGN 3,000 registration fee + NGN 3,000 inspection fee + NGN 3,000 preparation fee)

Comments: The fee is now paid at a designated

bank.

Procedure 8. Assess deed of assignment

at Stamp Duty Office

Time: 1 day

Cost: No cost

Comments: The applicant takes the deed of assig-

nment to the Stamp Duty Office/Federal Inland Revenue Service (FIRS) for assessment.

Procedure 9. Pay stamp duty at

designated bank

Time: 1 day

Cost: NGN 222,418 (2% of property value stamp

duty)

Comments: The applicant or lawyer pays the

stamp duty at the bank.

Procedure 10. Stamp deed of

assignment at Stamp Duty Office

Time: 3 days

Cost: No cost

Comments: After payment of the stamp duty,

the deed is presented by applicant’s lawyer for stamping at the FIRS.

Procedure 11. Submit payment receipts

of fees at Ministry of Lands, Survey and

Housing and obtain Governor’s consent

Time: 61 days

Cost: No cost

Comments: Receipts for fees paid are submitted

to the Director of Lands. The Director, after going through the documents, makes a recommendation to the Commissioner of Lands. If the Commis- sioner is satisfied, he endorses his consent on behalf of the Governor. It takes 1 day to submit the receipts and 60 days to obtain consent.

Procedure 12. Register deed of

assignment at Land Registry

Time: 7 days

Cost: No cost (paid in procedure 7)

Comments: After the Commissioner gives con-

sent, the applicant’s lawyer follows up for the deed to be filed at the Land Registry.

REGISTERING PROPERTY

Edo, Benin City

Property value: NGN 11,120,888 (US$ 71,500) Data as of: March 2014

See Data notes for the methodology used to estimate the time and cost associated with each procedure.

Procedure 1. Conduct search of property

title and obtain consent application form

at Land Registry

Time: 1 day

Cost: NGN 20,000 (NGN 5,000 search fee +

NGN 10,000 legal fee for search + NGN 5,000 application form fee)

Comments: An application letter is addressed to the Land Registry. The application letter must contain the registration particulars of the land in question. A lawyer is required to perform the

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