Please note
Belmadeng is an independent study platform and is not affiliated with the CAC. This is general information, not legal or financial advice — register and manage your business only on the official CAC portals (pre.cac.gov.ng and post.cac.gov.ng) and pay through official channels. You can register a business name or a simple company yourself; for complex structures consider a professional. Beware clone sites and agents charging inflated fees.
What annual returns are
Annual returns are a yearly filing to CAC confirming your business/company is still active and keeping its records up to date. It is not the same as tax — that’s a separate obligation to FIRS.
Who must file
Both business names and companies must file annual returns. (CAC has been extending annual-returns filing to older and newer business names, with an automated process being rolled out.)
Why it matters
Filing keeps your registration in good standing. Persistent default can lead to penalties and, ultimately, your company being struck off the register.
How to file
- Go to the post-incorporation portal at post.cac.gov.ng.
- Select annual returns and choose the year(s) due.
- Provide the required details and pay the filing fee.
- Submit and keep your evidence of filing.
Penalties for default
Late or missed returns attract penalty fees per year in default, which accumulate — so file on time each year rather than clearing a big backlog later.
Tips
- File every year, on time.
- Keep your filing receipts.
- Clear any backlog before it grows.
A status filing, not a tax return
A common and costly misunderstanding: CAC annual returns are not a tax return. They're a status filing — a yearly confirmation to CAC that your entity still exists and its details are current, keeping it in good standing on the register. This is separate from anything you file with the tax authority. Crucially, every registered entity must file — even a dormant one that made no revenue. “We didn't trade this year” is not an exemption; the obligation is about your registration, not your profit.
Deadlines by entity type
The timing differs by structure:
- Business names — annual returns due each year, generally from the anniversary of registration.
- Limited companies — due within 42 days of the Annual General Meeting (AGM).
- Incorporated trustees — due within 42 days of the year-end.
Because dates depend on your own registration/AGM timing, diarise your deadline and confirm the exact due date and current filing fee on cac.gov.ng. Filing is inexpensive; missing it is not.
Penalties and strike-off
Late filing carries penalties (accruing per year of delay), and persistent non-filing has a serious consequence: CAC can strike the entity off the register, and directors/officers of a defaulting company can be personally penalised. Reviving a struck-off entity costs more (and more hassle) than simply filing on time would have. So the practical rule is unambiguous: file every year, on time, even if inactive. If you've fallen behind, regularise promptly — the longer it runs, the bigger the penalty and the greater the risk to your registration.
Frequently asked questions
What are CAC annual returns?
A yearly filing to CAC confirming your business/company is still active and keeping its records current — separate from tax.
Do business names file annual returns?
Yes — both business names and companies must file annual returns; CAC has been extending and automating the process for business names.
How do I file CAC annual returns?
On the post-incorporation portal (post.cac.gov.ng): select annual returns, choose the year(s) due, provide the details, pay and submit.
What happens if I don’t file annual returns?
You incur penalty fees per year in default, and persistent failure can lead to your company being struck off the register.
Are annual returns the same as tax?
No — annual returns are a CAC filing; tax is a separate obligation to FIRS.
Are CAC annual returns the same as a tax return?
No — they're a status filing, not a tax return. Annual returns are a yearly confirmation to CAC that your entity still exists and its details are current, keeping it in good standing. This is separate from anything you file with the tax authority.
Do I have to file annual returns if my business was dormant?
Yes — every registered entity must file, even a dormant one that made no revenue. The obligation is about your registration, not your profit, so 'we didn't trade this year' is not an exemption. Filing is cheap; the penalty for not filing is not.
When are CAC annual returns due?
It depends on the structure: business names generally file each year from the anniversary of registration; limited companies within 42 days of the AGM; incorporated trustees within 42 days of year-end. Diarise your deadline and confirm the exact date and current fee on cac.gov.ng.
What happens if I don't file annual returns?
Late filing carries penalties that accrue per year of delay, and persistent non-filing can lead CAC to strike the entity off the register — with directors/officers of a defaulting company potentially penalised personally. Reviving a struck-off entity costs more than filing on time would have.
How much do CAC annual returns cost?
Filing is inexpensive relative to the penalty for missing it — confirm the current filing fee for your entity type on cac.gov.ng. The cost of falling behind (penalties per year, plus reviving a struck-off entity) is far higher, so file on time every year.