How to File Your CAC Annual Returns: A Step-by-Step Guide for Nigerian Businesses
Filing your annual returns with the CAC in Nigeria is not only obligatory under the law—it’s a fundamental process in maintaining your business in good standing. Whether you’re a business name, private company, or incorporated trustee, it’s imperative to know how to file CAC annual returns to avoid incurring penalties and legal problems down the line. This article is going to walk you through filing your CAC annual returns step by step neatly and in an accurate manner.
What Are CAC Annual Returns?
Annual returns are statutory filings which have to be filed by businesses and companies to the CAC on a yearly basis. The statutory returns provide updated information of the business and confirm that the business is operating. This is not tax filing—this is a legal corporate requirement in Nigeria.
Benefits and Importance of Filing your CAC annual returns
- It is a legal requirement as enshrined in the Companies and Allied Matters Act (CAMA) 2020
- It provides businesses with access to services after incorporation.
- It verifies the ongoing viability of the business.
- It allows a company to compete for contracts.
- It boosts public trust in your organization.
When to File CAC Annual Returns
- Business Names: 12 months from date of registration, then yearly.
- Private Limited Companies: File within 42 days of the Annual General Meeting (AGM).
- Incorporated Trustees: Within 15 months of incorporation and every year after that.
- Late filing of your annual returns attracts penalties and can even lead to deregistration of the business by the CAC.
The Company and Allied Matters Act (CAMA) states that
- Every entity registered with the Corporate Affairs Commission, irrespective of the type and nature of registration must file their initial returns with the Commission within 18 months of incorporation.
- After that, if your business is registered as a business name, you need to submit your returns by June 30th each year. This requirement is outlined in section 822(1) of CAMA 2020.
- Furthermore, according to Section 421(1) of CAMA 2020, limited liability companies must file their annual returns with the Corporate Affairs Commission within 42 days following their annual general meeting, regardless of whether it is the first or only meeting held that year. The Corporate Affairs Commission expects annual returns to be submitted within 14 days after the annual general meeting.
- For organizations registered as incorporated trustees, such as clubs, NGOs, and non-profit institutions, annual returns must be filed no earlier than June 30th and no later than December 31st each year.
- For Limited Liability Partnerships (LLP) and Limited Partnerships (LP), the annual returns should be filed with the Corporate Affairs Commission within 60 days after the end of their financial year.
Options in filing your CAC Annual returns
You have two options at your disposal when filing your CAC annual returns. Option I is for you to do it yourself (DIY). You can actually log into the CAC portal, register, complete the online documents and file your annual returns directly without using any external or third parties.
The second option is for you to use consultants or agents to handle your annual filings. The advantage of this is that you get professional support and advice and, besides, you get the job done on time and efficiently. There are a host of consultants and professionals including lawyers and accountants who undertake annual filings for businesses. Bear in mind that even large corporate organizations with a robust accounting and legal departments still make use of these professionals to do their annual returns for the benefits it accrues. So can you. Some known professionals in this area include Options and Equity Chamber, Grand House of Law, Beck Rose Consult, Dobizness B2B Services Limited
Documents Required
Ensure you have the following before filing:
- CAC Registration Number
- Company Information (e.g., registered address, directors, shareholders)
- Evidence of AGM (for companies)
- Payment receipt for annual return fee
- Completed CAC Form (e.g., CAC10 for companies, or CAC/BN/AR for business names)
How to File CAC Annual Returns Online (Through CAC’s Company Registration Portal)
The CAC has made the ease of filing possible via its Company Registration Portal (CRP). Step-by-Step Process:
- 1. Visit the CAC Portal – Go to https://pre.cac.gov.ng
- 2. Login or Register – Log in with your credentials or register as a user (firm or individual) to access the dashboard.
- 3. Search for Your Company/Business Name – Use the “Public Search” feature to check your information.
- 4. Click on ‘File Annual Returns’ – Select the appropriate type of return based on your registration (Business Name, Company, Trustee).
- 5. Fill in the Required Information – Business name, address, type of business, and changes (in case there are any).
- 6. Upload Supporting Documents – Such as AGM minutes (where required for companies) or annual accounts (if required).
- 7. Pay Filing Fee – Fee depends on type of business. Below are the fees for the filing of CAC annual returns in Nigeria.
| Business Name | Limited Partnershipies | Limited Liability Partnership | Small Companies | Company (Ltd/Gte) | Private Company Other Than Small | Public Company | |
| Annual Filing Fee | 3,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 10,000 |
| Penalty for Late Filing | 5,000 | 10,000 | 10,000 | 5,000 | 10,000 | 10,000 | 25,000 |
| Daily Penalties* | 150 | 500 | 500 | 250 | 500 | 500 | 1,000 |
The CAC has temporarily suspended the daily penalties (as of 2025) for now until further notice to enable companies to comply
- Business Names: approximately ₦3,000
- Private Companies: approximately ₦5,000–₦10,000 (varies)
- Public Companies ₦10,000–₦25,000
- Trustees: ₦5,000–₦10,000
Make payment via the Remita platform accessed on the portal www.cac.gov.ng.
8. File Application
- Upon filing, you will be given an acknowledgment and later confirmation from CAC.
What If You Don’t File? Penalties and Implications of failing to file your CAC Annual Returns
- Failure to file annual returns can lead to:
- Penalties and late charges
- Business status marked “inactive”
- Deregistration of your business or lack of CAC certificate of good standing for your business
- Loss of investor or public trust
Things to Remember about filing your CAC annual returns for your company
- Send reminders following your AGM or registration anniversary.
- Keep good and proper records of all the company meetings (AMDs, Board Meetings) and resolutions of your company.
- In case of uncertainty, use the services of a CAC-recognized agent or attorney.
Conclusion
Annual returning of your CAC is a simple but necessary part of being a compliant Nigerian business. Using the computer software available at your fingertips now, you can do the process easily yourself or with professional help.
