The Nigerian Federal Ministry of Interior (‘FMI’) has mandated that all companies holding expatriate quota positions file their monthly returns through the FMI’s Official Website (e-CITIBIZ) effective November 8, 2023.
Background
The Monthly Quota Return is a mandatory periodic report detailing the status of Expatriate Quota (‘EQ’) positions granted by the FMI to Nigerian Companies. The quota return provides comprehensive information, including details on the utilization of expatriate positions, workforce composition, understudies and any other relevant data as stipulated by the FMI.
On January 24, 2022, the FMI released a new guideline for companies that have been issued or are interested in obtaining EQ Approvals. The guideline includes a requirement for companies that have been granted EQ positions to electronically submit their Monthly Quota Returns through the e-CITIBIZ platform.
In furtherance of the guideline, the FMI has set out to implement the requirement for mandatory e-filing. On November 8, 2023, the FMI released a public notice directing all companies that have been granted EQ positions to promptly submit their Monthly Quota Returns promptly on the e-CITIBIZ platform effective from November 8, 2023 (the “Effective Date”).
It must be noted that the requirement to file electronically on the e-CITIBIZ platform does not replace the requirement to submit monthly quota returns to the Nigerian Immigration Service (‘NIS’).
Additionally, the FMI has stated in its notice that failure to file monthly returns before December 2023 will attract a penalty.
Need-to-know Information.
(a) The requirement for filing of the monthly quota returns on the e-CITIBIZ platform is effective from November 8, 2023.
(b) With effect from December 2023, companies who fail to file the monthly returns electronically on the e-CITIBIZ platform with the first ten (10) days of each month will incur financial penalties for non-compliance. The penalties are as follows for failure to file:
i. after ten (10) days - One Hundred Thousand Naira (N100,000.00) ($133.00 USD)
ii. after twenty (20) days - One Hundred and Fifty Thousand Naira (N150,000) ($150.00 USD)
iii. after twenty-five (25) days - Two Hundred Thousand Naira (N200,000) ($267.00 USD) respectively.
(c) Companies with subsisting expatriate quota positions, whether currently utilized or unutilized, are mandated to submit monthly quota returns to the FMI through the e-CITIBIZ platform.
(d) The e-filing requirement is an ongoing obligation, therefore, all companies with subsisting expatriate quota positions must consistently and promptly submit their quota returns through the e-CITIBIZ platform within the first ten (10) days of each month to avoid penalties.
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