CAC Annual Returns in Nigeria: Complete Guide for Business Names, Companies, NGOs and Partnerships
Need help filing CAC annual returns?
Call or send WhatsApp message to 08155554892.
You can also visit our CAC annual returns services page or read our annual returns FAQs for quick answers.
What Are CAC Annual Returns?
Annual returns are yearly filings made to the Corporate Affairs Commission by registered entities in Nigeria. The filing informs CAC that the business, company or organisation is still active and provides updated information about its ownership, officers, address, activities and financial position.
In simple terms, annual returns are like a yearly confirmation to CAC that your registered entity still exists and should remain on the register.
Annual returns are different from tax returns. CAC annual returns are filed with the Corporate Affairs Commission, while tax returns are filed with tax authorities such as FIRS or State Internal Revenue Services. To understand the difference better, read our guide on difference between annual returns and tax returns.
Who Must File Annual Returns with CAC?
The requirement to file annual returns applies to almost every entity registered with the Corporate Affairs Commission. This includes:
- Business names
- Limited liability companies
- Small companies
- Companies limited by guarantee
- Public companies
- Incorporated trustees
- Churches, mosques, clubs, associations and NGOs
- Limited liability partnerships
- Limited partnerships
Therefore, whether you run a small business name, a dormant company, a church, an NGO or a fully operating limited liability company, you still need to file annual returns.
You may find these guides useful:
When Should You File CAC Annual Returns?
The deadline for filing annual returns depends on the type of entity registered with CAC.
Business Name Annual Returns Deadline
A business name is expected to file annual returns every year. The usual filing deadline for business names is on or before 30 June every year.
If your business name has not filed annual returns for previous years, it may become inactive on CAC records. To understand the cost implication, read how much CAC annual returns cost.
Company Annual Returns Deadline
A limited liability company is required to file annual returns after its annual general meeting. In practice, many private companies must ensure that their annual returns are filed yearly to avoid penalties, inactive status and restrictions on post-incorporation services.
Incorporated Trustees, Churches and NGOs Deadline
Incorporated trustees, including churches, clubs, associations and NGOs, are expected to file annual returns every year within the applicable statutory period.
LLP and LP Annual Returns Deadline
Limited liability partnerships and limited partnerships are also required to file annual returns with CAC. Their returns are usually tied to the end of their financial year.
When Is the First CAC Annual Return Due?
A newly registered business or company is generally due for its first annual return after the first 18 months of registration. However, this does not mean that the entity will file for the year of registration.
For example, if a company was registered on 30 July 2024, the first annual return may become due after the first 18 months. The return will usually relate to the first applicable year after registration, not the year of incorporation itself.
This is one of the reasons many business owners get confused. It is better to confirm your annual returns position early instead of waiting until you need a loan, contract, post-incorporation service or status report.
How Much Is Annual Returns Filing Fee?
The cost of annual returns filing depends on the type of entity, number of years outstanding, whether penalties apply and whether an accredited agent is helping you with the filing.
Generally, the cost may include:
- CAC annual filing fee
- Penalty for late filing where applicable
- Additional CAC charges where applicable
- Professional or accredited agent service fee
If you want a detailed breakdown, read our full guide on how much CAC annual returns cost in Nigeria.
| Entity Type | Annual Filing Fee | Late Filing Penalty |
|---|---|---|
| Business Name | From ₦5,000 | May apply if late |
| Small Company | From ₦5,000 | May apply if late |
| Private Company | From ₦5,000 | May apply if late |
| Public Company | Higher than private company | May apply if late |
| Incorporated Trustees | Depends on filing status | May apply if late |
Note: CAC fees and penalties may change from time to time. Always confirm the current cost before filing.
Penalty for Late Annual Returns Filing
If you fail to file annual returns when due, CAC may impose penalties. The longer the delay, the more expensive it may become to regularise the entity.
Late filing can also affect your ability to access CAC services. For example, if you want to change directors, apply for certified true copies, increase share capital, change address, change trustees or obtain a status report, CAC may require you to clear all outstanding annual returns first.
For more details, read our guide on penalty for late filing of CAC annual returns.
How to File CAC Annual Returns Online
CAC annual returns filing is now handled online. You do not need to carry physical documents to CAC office before annual returns can be filed.
The basic process usually involves the following steps:
- Confirm the CAC registration number of the entity.
- Check the outstanding years of annual returns.
- Prepare the required information.
- Complete the annual returns filing form.
- Submit the filing through the CAC portal.
- Pay the applicable CAC fee and penalty where applicable.
- Wait for CAC approval or query.
- Download the annual returns acknowledgement after approval.
You can read our detailed guide on how to file company annual returns online.
Information Required for Business Name Annual Returns
To file annual returns for a business name, you may need to provide the following information:
- Business name
- Registration number
- Business address
- Nature of business
- Branch address, if any
- Year of annual return
- Financial year end
- Turnover information
- Net assets information
- Details of proprietor or partners
- Email and phone number of the proprietor or authorised person
Where the business name has more than one proprietor, details of the partners may also be required.
Information Required for Company Annual Returns
For a limited liability company, the required information may include:
- Company name
- RC number
- Registered office address
- Principal business activity
- Details of directors
- Details of shareholders
- Details of company secretary, where applicable
- Share capital information
- Financial year end
- Annual return year
- Financial statement information where applicable
Can Annual Returns Be Filed for Multiple Years at Once?
Yes, outstanding CAC annual returns can be filed for multiple years. However, each year must be filed separately. There is no single bulk filing that covers all years as one return.
For example, if your company has not filed annual returns for 2021, 2022, 2023, 2024 and 2025, the returns will usually be filed year by year until the company becomes up to date.
Read more here: Can annual returns be filed for multiple years at once?
How Long Does CAC Annual Returns Approval Take?
The approval timeline for CAC annual returns may vary depending on the workload at CAC, the type of entity, the accuracy of the information supplied and whether the filing is queried.
In many cases, approval may take a few days. However, where CAC raises a query, the issue must be corrected before approval can be completed.
For more information, read how long CAC annual returns approval takes.
Why CAC Annual Returns Filing Is Important
Filing annual returns is important for several reasons:
1. It Keeps Your Business Compliant
Annual returns filing is a legal obligation. Filing it every year helps your business remain compliant with CAC requirements.
2. It Helps Keep Your CAC Status Active
If you fail to file annual returns for a long time, your business or company may become inactive on CAC records. This can affect public confidence and business opportunities.
3. It Allows You to Access Post-Incorporation Services
CAC may require outstanding annual returns to be cleared before processing post-incorporation applications such as change of directors, change of address, change of shareholders, certified true copy, increase in share capital or change of trustees.
4. It Supports Contract and Loan Applications
Some organisations may request evidence of annual returns filing before awarding contracts, opening corporate accounts, approving loans or onboarding vendors.
5. It Improves Business Credibility
A business that files annual returns regularly appears more organised and compliant than one that has abandoned its statutory filings.
What Happens If You Do Not File CAC Annual Returns?
Failure to file CAC annual returns can lead to several consequences, including:
- Late filing penalties
- Inactive CAC status
- Difficulty accessing CAC post-incorporation services
- Delay in contract or bank documentation
- Risk of CAC striking off the name of the business or company
- Higher cost of regularisation in future
If CAC removes or strikes off a company from the register, restoration may require additional steps and may involve court processes depending on the circumstances.
Read also: Can CAC remove my company?
Common Misconceptions About CAC Annual Returns
Annual Returns Are Not Only for Big Companies
Small businesses, business names and dormant companies may also be required to file annual returns.
Annual Returns Are Not the Same as Tax Returns
CAC annual returns are filed with CAC. Tax returns are filed with tax authorities.
A Dormant Company Still Needs Annual Returns
Not trading does not automatically exempt a company from CAC annual returns filing.
Filing One Year Does Not Cover All Years
If several years are outstanding, each outstanding year must be addressed.
Only Lawyers Are Not the Ones Who Can Help
CAC accredited agents, including qualified professionals, can assist with annual returns filing.
CAC Annual Returns and Payroll Compliance
If your business has employees, CAC annual returns should not be your only compliance focus. You should also ensure that payroll taxes and statutory deductions are properly handled.
Running a business with employees?
Calculate PAYE instantly with our free Nigeria Payroll and PAYE Calculator.
Need to Register a New Business?
If you have not registered your business yet, annual returns will only become relevant after registration. You can start by registering the right business structure.
Frequently Asked Questions on CAC Annual Returns
What is CAC annual returns?
CAC annual returns are yearly filings made to the Corporate Affairs Commission to confirm that a registered business, company or organisation is still active and compliant.
Is CAC annual returns compulsory?
Yes. Registered entities are required to file annual returns with CAC as part of their statutory obligations.
Can I file CAC annual returns myself?
Filing is done online, but many business owners prefer to use CAC accredited agents to avoid errors, delays and queries.
What happens if I do not file annual returns?
You may face penalties, inactive status, difficulty accessing CAC services and possible removal from the CAC register.
Can a dormant company file annual returns?
Yes. A dormant company can still file annual returns. Dormancy does not automatically remove the obligation to file.
Can annual returns be filed for previous years?
Yes. Outstanding annual returns can be filed for previous years, but they are usually filed year by year.
How do I know if my company is inactive?
You can check your company status on CAC records or request assistance from a CAC accredited agent.
How long does CAC annual returns filing take?
It may take a few days, depending on CAC workload and whether the filing is queried.
For more questions, visit our CAC annual returns FAQ page.
File Your CAC Annual Returns Today
Do not wait until your business becomes inactive or until you urgently need a CAC post-incorporation service. Filing your annual returns early can save you money, stress and delays.
Whether you need to file business name annual returns, company annual returns, NGO annual returns, church annual returns or outstanding returns for several years, we can assist you.
Need help with CAC annual returns?
Call or send WhatsApp message to 08155554892.
Related CAC Annual Returns Guides
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