How to File CAC Annual Returns in 2026 (Step-by-Step Guide for Business Names & Limited Companies)
Avoid company delisting, 'Inactive' status flags, and heavy daily penalty surcharges by filing your CAC Annual Returns on the Company Registration Portal (CRP).
The Serious Consequences of Missing CAC Annual Returns
Under the Companies and Allied Matters Act (CAMA 2020), every business registered with the Corporate Affairs Commission (CAC) — whether an Enterprise/Business Name, Private Limited Company (Ltd), or Incorporated Trustee (NGO/Church) — must file annual returns every single year.
Failing to file does not simply result in modest late fees. The CAC routinely updates company status to 'INACTIVE' on its public registry, publishes strike-off notices in national gazettes, and instructs commercial banks to restrict corporate banking accounts until status regularisation is completed.
⚠️Bank Account Restriction (PND) Alert
Commercial banks in Nigeria are mandated by regulatory guidelines to periodically verify CAC active status. If your business status displays as 'INACTIVE' on the CAC public search portal, your corporate account risks incoming and outgoing transaction restrictions.
Statutory Deadlines & Filing Timelines
The statutory filing schedule differs depending on your entity type:
• Business Names (Sole Proprietorships & Partnerships): Must file annual returns not later than the 30th day of June every year, starting from the year following registration.
• Limited Liability Companies (Ltd): Must file returns within 42 days after the Annual General Meeting (AGM) for the year. For newly incorporated companies, the first return is due 18 months post-incorporation.
• Incorporated Trustees (NGOs, Foundations & Churches): Must file annual returns between 30th June and 31st December every calendar year.
| Entity Structure | Statutory Deadline | Standard Filing Fee | Late Filing Penalty |
|---|---|---|---|
| Business Name (Part B) | June 30th each year | ₦3,000 / year | ₦5,000 late penalty |
| Small Private Ltd Company | Within 42 days post-AGM | ₦5,000 / year | ₦5,000 - ₦10,000 late penalty |
| Medium / Large Ltd Company | Within 42 days post-AGM | ₦10,000 / year | ₦10,000 - ₦25,000 late penalty |
| Incorporated Trustees (NGO) | June 30 – Dec 31 | ₦5,000 / year | ₦10,000 late penalty |
Step-by-Step Guide to Filing on the CAC CRP Portal
Follow these step-by-step instructions to file your annual return electronically:
1. Navigate to the CAC Company Registration Portal (post.cac.gov.ng) and log in using your registered director, proprietor, or accredited agent credentials.
2. Locate your company dashboard and select 'Post-Incorporation Filings' → 'Annual Return'.
3. Select the filing year(s). If filing for multiple delinquent back years, filings must be completed in chronological sequence.
4. Enter turnover figures, net asset values, current director/shareholder details, and upload the required Financial Statement or Statement of Affairs.
5. Proceed to the Remita payment gateway to settle filing and penalty fees.
6. Monitor the filing status until marked 'Approved'. Download your official CAC Annual Return Filing Acknowledgment Receipt.
Prerequisites and Required Uploads:
- ✓Active CAC login account linked to company RC / BN number
- ✓Statement of Affairs (for small companies/business names) or Audited Financial Statements (for medium/large companies) signed by directors
- ✓Current registered office address verification
- ✓Updated particulars of directors, company secretary, and persons with significant control (PSC)
- ✓Remita payment method (debit card, internet banking, or bank branch RRR)
How to Reactivate an 'INACTIVE' Company Status on CAC
If your company is currently flagged as 'INACTIVE' on the CAC public search portal, you must pay all outstanding annual return filing fees and accrued late penalties for all delinquent years.
Once all missing annual returns are submitted and approved, CAC's automated database updates your company status from 'INACTIVE' to 'ACTIVE' within 24 to 72 hours. You can verify this immediately on search.cac.gov.ng.
Frequently Asked Questions
Common Founder Questions on CAC & Corporate Legal
Does a dormant company with zero revenue still need to file CAC annual returns?▾
Yes. Even if your company conducted zero business transactions during the financial year, you are legally required to file an annual return indicating 'Nil turnover' along with a Statement of Affairs. Dormancy does not exempt you from CAMA 2020 filing mandates.
Can I file CAC annual returns myself without hiring a lawyer or accredited agent?▾
Yes. Under CAMA 2020 and the modern CAC CRP portal, company directors and business name proprietors can log into their registered accounts and file annual returns directly without hiring a third-party agent.
What is the difference between CAC annual returns and FIRS tax returns?▾
CAC annual returns are filed with the Corporate Affairs Commission to maintain corporate legal standing. FIRS tax returns (Companies Income Tax, VAT) are filed with the tax authority to calculate and settle tax liabilities. They are separate statutory obligations.