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Investor Presentaiton

The Country and its institutions Business Organisation Labour and Social and Regulation Security Regulations The Nigerian Financial Tax System Services Industry Foreign Exchange Transactions Investment in Nigeria Accounting and Importation of Goods Exportation of Goods Auditing Requirements COVID-19 Economic and Fiscal Measures KPMG 1.4.22 National Petroleum Investment Management Services (NAPIMS) NAPIMS is the arm of the Nigerian National Petroleum Corporation that oversees the Federal Government's investments in the Joint Ventures with international oil companies (IOCs) and interests in Production Sharing Contracts (PSCs) and Service Contracts. The functions of NAPIMS are to: • • maximise Petroleum Profits Tax and guarantee a high rate of return through efficient cost reduction mechanisms; ensure that a reserve base is maintained and that reserve targets are met; • ensure that production targets are also met; • encourage gas utilisation and commercialisation; . promote transfer of managerial skills and technology; diversify the country's revenue base in the hydrocarbon sector through development of gas initiatives; • • ensure zero gas flare-out; • negotiate and manage all third-party operating agreements; and • promote maximum co-operation in communities of oil and gas producing areas and ensure that environmental protection standards are strictly maintained. 1.4.23 Nigerian Export Promotion Council (NEPC) The NEPC was established by the NEPC Act, Cap N108, LFN, 2004 to: . • promote the development and diversification of Nigeria's export trade; co-ordinate, monitor and promote the development of export-oriented industries in Nigeria; • collect and disseminate information on products available for export; • maintain adequate and effective representation to other countries and provide services to trade delegations in export-related matters; and • administer grants and other benefits related to export promotion and development. All companies engaged in export-related activities are required to register with the NEPC prior to exporting goods out of Nigeria. 1.4.24 National Agency for Food and Drug Administration and Control (NAFDAC) NAFDAC, established by the NAFDAC Act of 1993 (now Cap N1, LFN, 2004), has wide-ranging responsibilities in the area of food, drug administration and control. It formulates policies and issues guidelines on product specification and quality control for all foods, drugs, cosmetics, medical devices, bottled water, raw materials used in production processes, manufactured in, exported out of, or imported into, Nigeria. The NAFDAC also carries out inspections and tests on these products to ensure compliance with its stipulated standards and guidelines, and the raw materials and the production processes in factories and other establishments. All foods, drugs, cosmetics, etc., produced, distributed or to be imported into Nigeria must be registered with the NAFDAC, which in turn issues out licences to evidence such registration. The NAFDAC also issues quality certification of foods, drugs, cosmetics, etc. intended for export. 1.4.25 Nigeria Customs Service Board (NCSB) The NCSB, originally named the Board of Customs and Excise, was established by the Nigerian Customs Service Board Act, No. 45 of 1992 (now Cap N100, LFN, 2004). The NCSB is controlled by the Federal Ministry of Finance and is responsible for the: • administration of the Customs and Excise Management Act, Cap C45, LFN, 2004. In practice, this is carried out through the Nigeria Customs Service (NCS); • formulation of general policy guidelines for the NCS; and . collection of the customs and excise revenue in Nigeria; • control and management of the administration of all areas designated as customs ports, airports, borders and customs stations; and inspection of all exports and imports passing through the above areas and, in the case of imports, assess and collect import duty payable thereon. Investment in Nigeria Guide - 8th Edition 16
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