Delta State Internal Revenue Service Law, 2020

DELTA STATE INTERNAL REVENUE SERVICE LAW, 2020

1. Short title and Commencement. This Law may be cited as the Delta State Internal Revenue Service Law, 2020 and shall come into force on the 13th day of May, 2020.

2. Interpretation. In this Law, unless the context otherwise requires: "Agent" includes any person (other than a Government staff or officer), who is acting for or on behalf of another person who is his principal; "Application" includes any written reply, observation, complaint or reservation in respect of a demand notice; "Appropriate Authority" means the Government Ministry, Department or Agency that is duly authorized to charge, levy or collect the sum stated in the tariffs set out in the Schedule to this Law and includes the Governor and the Government of Delta State [Schedule 1]; "Attorney-General" means the Attorney-General and Commissioner for Justice of Delta State; "Auditor-General" means the Auditor-General of Delta State; "Authorized Officer" means any person employed in the Internal Revenue Service, or for the time being, performing duties in relation to tax, and who has been specifically authorized by the Board or the Chairman to perform or carry out specific functions under this Law; "Bills of Exchange" has the same meaning as assigned to it under the Bills of Exchange Act; "Board" means the Delta State Internal Revenue Service Board established under Section 5 of this Law; "Book" includes any register, document or other records of information and any account or accounting record however compiled, recorded, or stored, whether in written or printed form or micro-film, digital, magnetic or electronic form or otherwise; "Chairman" means the Chairman of the Board and Chief Executive Officer of the Delta State Internal Revenue Service appointed pursuant to the provisions of Section 6(1)(e) of this Law; "Chief Accounting Officer" means the Chairman of the State Internal Revenue Service; "Commissioner" means the State Commissioner charged with the responsibility for matters relating to Finance; "Computer" has the same meaning as assigned to it under the Evidence Act, Laws of the Federation of Nigeria; "Consolidated Revenue Fund" means the same thing as Government Treasury; "Corporation" includes any agency, association, body or company incorporated/registered under the Companies and Allied Matters Act and includes its principal officer; "Demand Notice" means any written demand by the Delta State Internal Revenue Service upon any person and/or corporate entity demanding the payment of stipulated rates under this Law; "Distrain" means taking possession of the property of a person and/or corporate entity for debt owed under this Law; "Document" includes any record of information, supporting accounts and accounting records, including reports of correspondence or memorandum or minutes of meetings, however compiled, recorded or stored, whether in written or printed form or micro-film, digital, magnetic, electronic or optical form or otherwise, and all types of information stored on computer and any other similar equipment; "Government" means the Government of Delta State; "Government Treasury" means the fund of the Government; "Governor" means the Governor of Delta State; "Government Official" includes a duly authorized person acting for or on behalf of the Government, pursuant to this Law and includes a Government Officer; "House of Assembly" means the Delta State House of Assembly; "Income Chargeable" includes any salary, wages, fees, allowances, or profits from employment including gratuities, compensations, bonuses, premiums, benefits, or other perquisites allowed, or given or granted by any person temporary or permanent employee; "Itinerant Worker" means a roving worker; "Joint Tax Board" means the Joint Tax Board as established in the Personal Income Tax Act (PITA); "Jurisdiction" means the territorial limit within which the Delta State Government is statutorily empowered to govern; "Law" means any Federal Act or State Law and includes any subsidiary legislation made there under; "Legislative House" means the Legislative Arm of the Local Government Area Council; "Local Committee" means the Local Government Area Revenue Committee; "Local Government" means a Local Government Area of Delta State; "Member" means a Member of the Board appointed in accordance with Section 5 of this Law and includes the Chairman; "Ministry" means the State Ministry charged with the responsibility for matters relating to finance; "Objection" means any written expression of dissatisfaction, observation, or reservation in respect of a demand notice by a person or corporate entity and includes an application; "Officer" means any person employed in the Internal Revenue Service; "Person" includes a natural person and artificial person such as company and includes a registered co-operative society and business enterprise; "Principal Officer of a Corporation" includes any person acting for or on behalf of a corporation and includes its directors and management officers; "Private Dwelling" means any building or part of a building, occupied as residential accommodation and includes any garage, shed and other building used or connected therewith; "Property" means any material or physical asset of a person or corporation and includes commercial building and business premises; "Revenue" means all monies or financial gains accruable to Government; "Revenue Rates/Tariffs" means the stipulated and authorized rating/tariff contained in Schedule I of this Law; "Service" means the Internal Revenue Service of Delta State; "Schedule" means the Schedules set out in this Law and forms part of this Law; "Similar Law" includes all Laws under which rates, levies, fees, fines, taxes and any other fiscal payment by whatever name called are chargeable by and payable to the Government; "State" means Delta State of Nigeria and includes the State Government; "State Executive Council" means Delta State Executive Council; "State Public Service" means Ministries, Departments, Agencies, Commissions, Boards and Parastatals; "Tax" includes any duty, levy, fee, fine, rate, charge, imposition or revenue accruable to the State in full or in part under this Law or any other enactment; "Taxable Income" means all earnings or incomes by Taxable Person which are taxable, except the person is not in Nigeria for an aggregate period of 183 days in a year including annual leave or temporary period of absence, and the Service shall collect tax from every itinerant worker in the State; "Taxable Person" includes any person or body of persons, family, corporation sole, trustee or executor, or a person who carries out an economic activity, a person exploiting property for the purpose of obtaining income there from by way of trade or business, or person or agency of government acting in that capacity; "Technical Committee" means Technical Committee of the Internal Revenue Service.

3. Establishment of the Service. (1) There is hereby established for the State, a body to be known as the Delta State Internal Revenue Service. (2) The Service: (a) shall be a body corporate with perpetual succession and common seal; (b) may sue or be sued in its corporate name; and (c) may acquire, hold and dispose of any property or interest in property (movable or immovable), for the purpose of carrying out its functions under this law. (3) The Service shall have such powers and duties as are conferred on it by this Law or by any other enactment which the House of Assembly has power to make.

4. Object of the Service. (1) Notwithstanding the provision of any other law in the State, the Service shall have exclusive powers to control, administer, impose and collect different taxes and levies and other forms of revenue within the State as provided by the Law. (2) The collection of all taxes, levies, fees and rates collectable by all MDAs is delegated to the Service. (3) The Service is empowered by this Law to impose penalties in respect to any default. (4) The governor may, subject to the approval of the House of Assembly, review revenue rates in the Schedule to this Law and may receive advice, inputs from Ministries, Departments and Agencies in the State in that regard. (5) The rates of court fees and fines shall however, be reviewed in accordance with the provisions of the relevant High Court Rules of Delta State.

5. Establishment and Management of the Board. (1) There shall be established for the Service a Board to be known as the Delta State Internal Revenue Service Board which shall have overall supervision of the Service as prescribed under this Law. (2) The Board shall consist of: (a) The Chairman; (b) three other persons appointed by the Governor on their personal merit, one each representing a Senatorial District in the State, who shall serve as Executive Directors; (c) one person appointed by the Governor, who shall serve as Executive Director Legal Services (Enforcement and Compliance); (d) the Honourable Commissioner, Ministry of Economic Planning or his representative who must not be below the rank of a Director; (e) the Honourable Commissioner, Ministry of Lands and Surveys or his representative who must not be below the rank of a Director; (f) the Honourable Commissioner, Ministry of Finance or his representative who must not be below the rank of a Director; (g) the Honourable Commissioner, Directorate of Transport or his representative who must not be below the rank of a Director; (h) the Honourable Attorney-General and Commissioner for Justice or his representative who must not be below the rank of a Director; and (i) two Directors in charge of Income Tax and Other Revenues.

6. Qualification and Tenure of Members of the Board. (1) (a) The Chairman of the Board shall be a holder of a degree or its equivalent from a recognized institution in any of the disciplines of Taxation, Accounting, Banking and Finance, and Economics, and should have held a senior management position in a public or private establishment for a minimum of twelve (12) years and must be a professional Accountant, Certified by the Institute of Chartered Accountants of Nigeria, (ICAN) or Association of National Accountants of Nigeria (ANAN) , or Chartered Institute of Bankers of Nigeria (CIBN) or their equivalent and a member of the Chartered Institute of Taxation of Nigeria (CITN). (b) The Executive Directors shall be holders of university degree or its equivalent with a minimum of ten (10) years work experience and with relevant professional qualification. (c) The Executive Director Legal Services shall be a legal practitioner in Nigeria with a minimum of ten (10) years post call and experienced in litigation matters. (d) The Chairman and other Members of the Board, particularly those referred to in Section 5 (2)(a), (b) and (c) shall be appointed by the Governor subject to the confirmation of the State House of Assembly. (2) The Members of the Board shall hold office for a period of 4 years in the first instance and may be reappointed for another term of 4 years only and no more.

7. Cessation/ Removal of Membership/Dissolution of the Board. (1) A Member of the Board shall cease to hold office if: (a) he resigns his appointment by notice under his hand, addressed to the Governor; or (b) he becomes of unsound mind; or (c) he is declared bankrupt; or (d) he is convicted of a felony, or any offence involving dishonesty or corruption; or (e) he becomes incapable of discharging the functions of his office either arising from an infirmity of the mind or body; or (f) the Governor is satisfied that it is not in the interest of the Board, or of the public for the Member to continue in office; or (g) he has been found guilty of breach of Code of Conduct, or other serious misconduct in relation to his duties, by a court of competent jurisdiction; or (h) in the case of a person possessing a professional qualification, he is disqualified or suspended from practicing his profession in any part of the country by an order of a competent authority; or (i) in the case of a person who becomes a Member by virtue of the office he occupies, when he ceases to hold that office. (2) Notwithstanding the Provisions of Section 6(2) of this Law, the House acting upon a request by the Governor shall by two-third majority dissolve the Board.

8. Functions of the Board. The Functions of the Board shall be: (a) to provide general policy guidelines regarding the functions of the Service and supervising the implementation of such policies; (b) to generally control the management of the Service on matters of policy, subject to the provisions of this Law and or Regulations setting up the Service; (c) review and approve the Service recommendations regarding its strategic and business plans, goals and measures relative to those plans; (d) to account for all amounts so collected in a manner to be prescribed by this Law; (e) to supervise and monitor all revenue collectors from Ministries, Department and Agencies of the State and ensure prompt returns; (f) to make recommendations, where appropriate, to the Joint Tax Board on tax policy, reform, legislation, treaties and exemptions, as may be required from time to time; (g) to appoint, promote, transfer and impose disciplinary measures on the staff of the Service; (h) to make recommendations to the Governor regarding the terms and conditions of employment and remuneration of staff of the Service; (i) review and approve the Service recommendations regarding its budget with particular emphasis on ensuring that the budget supports the Service strategic and business plans; (j) review the Service annual financial audits; (k) provide annual stewardship reports to the Governor; (l) review and approve the Service recommendations regarding major operational and organizational plans; (m) approve all waivers and shall render a list of such waivers and reasons thereof to the Governor; and (n) to do all such things as are in the opinion of the Board necessary to ensure the efficient performance of the functions of the Service under this Law.

9. Quorum of the Board. (1) Any seven (7) Members of the Board, one of whom shall be the Chairman, or any Executive Director in the Service appointed by Members present in the absence of the Chairman, shall form a quorum for the purpose of transacting any business of the Board. (2) The Board shall convene its meetings periodically as it may deem fit, provided the Board shall meet once in every quarter of the year. (3) The Secretary of the Board shall summon and organize meetings of the Board, as may be directed by the Chairman, or pursuant to a requisition made by 1/3 of the Members of the Board. (4) Notwithstanding the provisions of this Section, the majority decision of the Members of the Board on any issue in a written form, shall be treated in all respects as though it is a decision of the Board in actual meeting, unless 1/3 of the Members have requested the submission of the matter to a formal meeting of the Board.

10. Autonomy/Composition and Structure of the Service. (1) The Service shall be autonomous in the day-to-day running of its technical, professional and administrative affairs. (2) The Service shall comprise the following: (a) Chairman of the Board/ Chief Executive Officer of the Service; (b) four Executive Directors to serve as: (i) Executive Director Operations; (ii) Executive Director Finance and Administration; (iii) Executive Director ICT and Corporate Development; and (iv) Executive Director Legal Services (Enforcement and Compliance); (c) Secretary of the Service; (d) two Directors from within the Service out of the seven Directorates in the Service namely: (i) Income Tax; (ii) Other Revenue; (iii) ICT; (iv) Legal Services, Enforcement and Compliance; (v) Corporate Development; (vi) Finance and Accounts; and (vii) Human Resource (Administration).

11. Powers and General Functions of the Service. (1) The Service shall have powers to: (a) assess all persons chargeable with tax in the State; (b) collect, recover and pay to the designated account any tax or levy due to the State Government under this or any other enactment and cause the presentation of a statement of account to the Commissioner all such sums and amount to be transferred into the designated consolidated bank account of the State Government within fifteen working days of the succeeding month; (c) (i) ensure the effective and optimum collection of all revenue and penalties due to the State under the relevant Federal and State laws; and (ii) Notwithstanding the provision of subsection (1)(c)(i) of this Section, this Law empowers the Governor, subject to the approval of the House prescribe, amend or review the tariffs, rates, levies, fines, fees etc, from time to time in line with economic realities; (d) do all things that may be necessary and expedient for the assessment and collection of revenue; (e) account for all amounts so collected in a manner to be prescribed by this Law; (f) supervise and monitor all revenue collectors from Ministries, Departments and Agencies of the State and ensure prompt returns; (g) make recommendations, where appropriate, to the Joint Tax Board on tax policy, reform, legislation, treaties and exemptions, as may be required from time to time; (h) appoint, promote, transfer and impose disciplinary measures on the staff of the Service; (i) make recommendations to the Board regarding the terms and conditions of employment and remuneration of staff of the Service; (j) enforce payment of due taxes; (k) in collaboration with the Ministry of Finance to review the tax regime and promote the application of tax revenues to stimulate economic activities and development in the State; (l) in collaboration with relevant law enforcement agencies, carry out the examination and investigation of all tax fraud or evasion with a view to determining compliance with provisions of this or any other relevant enactment; (m) make, from time to time, a determination of the extent of financial loss and such other losses by Government arising from tax fraud or evasion and such other losses (or revenue foregone) arising from tax waivers and other related matters; (n) adopt measures to identify, trace, freeze, confiscate or seize the proceeds of tax fraud or evasion; (o) adopt measures which include enforcement and regulatory actions as well as introduction and maintenance of investigative and control techniques for the detection and prevention of non-compliance or fraud; (p) collaborate and facilitate rapid exchange of scientific and technical information with relevant national and international agencies or bodies on tax matters; (q) undertake exchange of personnel or other experts with complementary agencies for purposes of comparative experience and capacity building; (r) establish and maintain a system for monitoring international dynamics of taxation in order to identify suspicious transactions and the persons involved; (s) provide and maintain an up-to-date data base and information on all taxable persons, for the purpose of efficient and effective tax administration; (t) maintain database, statistics, records and reports on persons, organizations, proceeds, properties, documents or other items of assets relating to tax waivers, fraud or evasion; (u) issue taxpayer identification number to every person taxable in the State; (v) carry out public awareness campaigns on benefits of tax compliance; (w) provide annual stewardship reports to the Board; (x) institute and prosecute to their logical conclusion all cases arising from or connected with revenue generation and administration; and (y) carry out all such other activities as may be necessary or expedient for the discharge of any or all of the functions prescribed in this Law. (2) The Board shall, subject to the approval of the Governor appoint and employ consultants, including practicing tax practitioners, legal practitioners, chartered accountants and such other professionals as agents to transact any business or to do any act required to be done in the execution of its functions or for carrying into effect the purpose of this Law except matters relating to Income Tax Assessment and collection. (3) Whenever the Service considers it necessary with respect to any revenue due to the State, the Service may acquire, hold and dispose of any property taken as security for, or in satisfaction of any sum due, or judgment debt due in respect of any revenue, and shall account for any such property and the proceeds of sale thereof in a manner to be prescribed by the appropriate authority. (4) (a) Anything required to be done by the Service in relation to its powers or functions under this Law shall be signed under the hand of the Chief Executive Officer or by an Officer of the Service duly authorized by the Chief Executive Officer; and (b) Any other such powers as are conferred on it by this Law or other enactment.

12. Staff Appointment, Dismissal, Remuneration and Pensions (General Regulations). (1) Subject to the provisions of this Law, the Board may make staff Regulations relating generally to the conditions of service of the staff and, in particular the Regulations may provide for the appointment, promotion, termination, dismissal and disciplinary control of staff or employees of the Service. (2) Employment in the Service shall be subject to the provisions of the Pension Legislation and accordingly Officers and Employees of the Service shall be entitled to pensions and other retirement benefits as are prescribed by law. (3) The appointment, dismissal, terms and conditions of service including remuneration, allowances, benefits and pensions of the Employees of the Service shall be determined by the Board, subject to the approval of the Governor.

13. Office of the Chairman and functions of the Executive Directors. (1) The Chairman of the Board shall: (a) be the Chief Executive and Accounting Officer of the Service; (b) be responsible for the execution of the tax policies and day-to-day administration of the Service; (c) give direction to the Board in carrying out its statutory functions under this Law; and (d) ensure the implementation of the policies initiated by the Board. (2) The functions and responsibilities of the Executive Directors are: (a) Executive Director Legal Services (Enforcement and Compliance): (i) lead and direct the legal Directorate of the Service and establish legal governance framework of the Board and the Service; (ii) provide legal counsel and advice to the Board and Service, and lead litigation services through the development and implementation of legal policy; (iii) lead the oversight responsibilities of enforcement and compliance functions of the Service; (iv) represent the Board and Service in any Court or other judicial proceedings; (v) may engage the services of external solicitors subject to the approval of the Board; and (vi) generally perform any other duties affecting the Board and Service as may be specifically assigned by the Board. (b) Executive Director Finance and Administration: (i) oversee, direct and manage the finance and administration Directorates of the Service; (ii) oversee the annual finance planning/budgeting processes, and the preparation of the annual operating budget of the Service; (iii) ensure efficient functioning and documentation for all financial systems including receipts, disbursements, billing, bookkeeping, budgeting and accounting of the Service; (iv) provide leadership and vision in the human resource management of the Service; and (v) generally perform any other duties affecting the Board and the Service as may be specifically assigned by the Board. (c) Executive Director ICT and Corporate Development: (i) develop and manage the ICT Directorate of the Service; (ii) be responsible for the overall planning, organising and execution of all ICT operational functions of the Service; (iii) create, update and communicate the technology policies and procedures of the Service; (iv) development of the annual corporate plan of the Service; (v) be responsible for the strategic planning and the corporate branding of the Service; (vi) be responsible for managing the consulting process and quality control of the Service; and (vii) generally perform any other duties affecting the Board and the Service as may be specifically assigned by the Board. (d) Executive Director Operations: (i) oversee, direct and manage the activities of the collection of income taxes and other revenues; (ii) develop and implement tax policies of the Service; (iii) advise the Board and Management of all revenue collections, audit and all other related revenue drive matters; (iv) oversee the Tax Reconciliation Committee (TARC) meetings and reporting outcomes to the Board and the Service; (v) oversee and direct all taxes and revenue collections related activities of the Stations offices across the State; and (vi) generally perform any other duties affecting the Board and the Service as may be specifically assigned by the Board.

14. Secretary of the Board and the Service. (1) The Board shall appoint from the Service an officer not below the rank of a Director, who shall be the Secretary of the Board and the Service. (2) The Secretary of the Board shall: (a) summon, organize and take minutes of all meetings of the Board and of the Service; (b) keep all records of meetings/proceedings of the Board and of the Service; (c) transmit the decisions of the Board on all policy directions to various Directorates for effective and efficient implementation; (d) liaise with and coordinate the activities of the Ex-officio Members of the Board; and (e) perform all such other functions/ duties as the Chairman/Board may assign to him.

15. Establishment of Technical Committee of the Board. (1) There is hereby established a Technical Committee of the Board which shall consist of: (a) the Chairman of the Board as Chairman; (b) the Executive Directors of the Service; (c) the Secretary of the Board; and (d) the Directors for Income Tax and Other Revenues. (2) The Technical Committee may co-opt such other person(s) from within the Service or the private sector who are experienced in tax matters, as it may deem necessary for the effective performances of its functions under this Law.

16. Functions of the Technical Committee. (1) The Technical Committee shall: (a) consider all tax matters that require professional and technical expertise and make recommendations to the Board; and (b) attend to such other matters as may from time to time be referred to it by the Service. (2) The Technical Committee shall meet at least once in every quarter of the year.

17. Establishment of Local Government Revenue Committee. There is hereby established in each Local Government of the State a Committee to be known as the Local Government Revenue Committee.

18. Membership of the Local Committee. The Local Committee shall comprise: (a) the Supervisory Councillor for Finance, as Chairman; (b) four other persons experienced in revenue matters as nominated by the Chairman of the local Government on their personal merits; and (c) the Chief Inspector of Taxes for the Local Government.

19. Functions of the Local Committee. The functions of the Local Committee shall be to assess and collect taxes, fines, rates, charges or other revenues under its jurisdiction, and account for all such revenues collected in a manner to be prescribed by the Local Government Council.

20. Quarterly Report of the Local Committee. (1) The Local Government Revenue Department shall be the operational arm of the Local Committee and shall render quarterly report to the Finance and Appropriations Committee of the Local Government legislative House for its information and necessary action. (2) The Local Committee shall meet at least once every quarter in a calendar year.

21. Establishment and Composition of the Joint State Revenue Committee. There is hereby established for the State a Joint State Revenue Committee which shall comprise: (a) the Chairman of the Board as the Chairman; (b) the Chairman of each Local Government Revenue Committee in the State; (c) a representative of the Ministry charged with the responsibility for Local Government affairs, not below the rank of a Director; (d) a representative of Ministry of Finance; (e) a representative of Ministry of Economic Planning; (f) the Executive Director of Legal Services; and (g) the Secretary of the Committee who shall be a staff of the Service.

22. Functions of the Joint Committee. (1) The functions of the Joint Committee shall be to: (a) implement decisions of the Joint tax Board; (b) advise the Joint Tax Board, the State and the Local Governments on revenue matters; (c) harmonize tax administration in the State; (d) enlighten members of the public generally on State and Local Government revenue matters; and (e) deal with revenue matters of common concern to the State and Local Government Authorities. (2) The State Joint Committee shall meet at least twice in a year.

23. Staff of the Joint Committee Secretariat. The staff of the Joint Committee shall be such staff as may be deployed from the Service.

24. Funds of the Service. (1) There shall be provision for fund for the purpose of carrying out all the business of the Service, including: (a) payment of salaries and allowances of the staff of the Service; (b) payment of overheads of the Service; and (c) payment for all capital projects of the Service. (2) (a) The source of funds shall be a percentage of the monthly collection which shall be termed the Cost of Collection; (b) an amount not less than 5% and not more than 10% of all sums collected, shall be retained by the Service to defray the cost of collection in the preceding month, provided that appointment of Consultants shall be at an extra cost to be approved by the Governor; (c) such monies as may be contributed or granted by the State from time to time; (d) loans as may be approved by the Governor; and (e) all other monies which may, from time to time, accrue to the Service from other services, including the disposal, lease or hire of, or any other dealing with any property vested in or acquired by the Service.

25. Bank Account of the Service. (1) The Service shall operate such bank accounts for the day to day running of the Service.

26. Expenditure of the Service. The Service shall defray from the bank account, all amounts payable under or in pursuance of this Law, being amounts for: (a) payment of allowances to the Chairman and other Members of the Board; (b) reimbursement to Members of the Board and the Service, or any committee set up by the Board or the Service, and for such expenses as may be expressly authorized by the Board or the Service; (c) cost of acquisition and up-keep of premises belonging to or occupied by the Service, and other capital expenditure of the Service; (d) investments, maintenance of utilities, training, research and similar purposes; (e) pensions or other retirement benefits payable under or pursuant to this Law or any other enactment; (f) all remuneration, allowances or other cost of employment of the staff of the Service; (g) all other cost that may be necessary for the day to day operations of the Service; and (h) all other payment for anything incidental to the foregoing provisions, or in connection with or incidental to its functions.

27. Estimate of income/expenditure. The Board shall prepare and submit to the Governor, not later than the 30th day of September, each year, an estimate of its income and expenditure for the succeeding year.

28. Accounts and Audit. The Service shall cause proper accounts and record to be kept and such account shall, not later than five months after the end of each year be audited by auditors appointed by the Board from the list and guidelines supplied by the Auditor-General of the State.

29. Annual Report. The Service shall not later than the 31st of May in each year, submit to the Governor and the House of Assembly, an audited report of its activities during the immediate preceding year, accompanied by the report of the State Auditor-General.

30. Power to Borrow money. The Service may, with the approval of the Governor, borrow by way of loan, over draft or otherwise, from any source, such monies as it may require for the performance of its functions, and for the purpose of meeting its obligations under this Law.

31. Keeping of Accounts & Records. The Chairman, as the Chief Executive and Accounting Officer of the Service shall: (a) keep proper accounting records, in a manner and as may be determined by the Governor from time to time of: (i) all revenues and expenditures of the Service; (ii) all assets, liabilities and other financial transactions of the Service; and (iii) all other revenues collected by the Service, including income on investment; (b) prepare an annual report, including financial statements, in accordance with generally accepted accounting principles and practices; and (c) ensure that the available account resources of the Service are adequate and used in the most efficient manner, and that the accounting and other financial records are safeguarded.

32. Refund of Tax Payers. (1) There shall be refunded to taxpayers, after proper tax audit and investigation by the Service such overpayment of tax as is due. (2) The Service shall decide on the eligibility of any refund pursuant to this Section, subject to such rules and conditions as may be approved by the Governor. (3) Any tax refund shall be made within 90 days of the decision of the Service with the option of setting off against future tax. (4) There shall be payment to the Service within 90 days after proper audit of any under payment by a tax payer.

33. Remuneration of the Chief Executive Officer and Staff of the Service. (1) The remuneration and the benefits of the Chief Executive Officer of the Service and Staff of the Service shall be in line with Terms and Conditions as approved by the Governor through the Board. (2) Staff of the Service shall be entitled to pension and other retirement benefits as are prescribed under the relevant Laws.

34. Mode/Terms of payment. (1) Except as otherwise provided in any Law, Revenue due to any authority in the State shall be payable by cash, bank draft, electronic, debit or credit card, or money transfer into any of the designated Bank Accounts of the State or the Treasury of relevant Local Government Council entitled to receive such revenues. (2) All rates and charges under this Law shall be chargeable and payable by all affected persons per annum; provided that nothing in this Section shall, except otherwise expressly stipulated herein, preclude an appropriate authority from stipulating or collecting rates or charges on any terms or period otherwise than on per annum basis.

35. Enforcement of Other Tax Enactments. (1) The Service shall have power to enforce any enactment of Law on taxation in respect of which the House of Assembly, or the National Assembly or both may confer power on the Service. (2) The Service may, with the approval of the Governor, by an instrument published in the State Gazette, appoint any Government Agency to collect revenue, pursuant to the powers of the Service under subsection (1) of this Section.

36. Call for Returns, Books, Documents, information (Schedule 1). (1) For the purpose of obtaining full information in respect of profit or income of any person, the Service may give notice to such person, requiring the person within the time specified by the notice: (a) to complete correctly in utmost good faith and submit to the Service, the Security and Operations Forms contained in Schedule II of this Law not later than fourteen (14) days after due service and receipt of same by the person; (b) to complete and deliver to the Service any return specified in such notice; or (c) to appear personally before an officer of the Service for examination with respect to any matter relating to such profits or income; or (d) to produce or cause to be produced for examination, books, documents, records, statements and any other information at the place and time stated in the notice, which time may be from day-to-day, and for such period as the Service may deem necessary; or (e) to give, in writing, any other information, including names and addresses as may be specified in the notice. (2) If a taxable person, except in paid employment fails or refuses to keep books of account which in the opinion of the Service are adequate for the purpose of tax, the Service may by notice in writing, direct that he keeps such records, books and accounts and or be liable on conviction to a fine of N50,000.00 (Fifty Thousand Naira) for individual and N500,000.00 (Five Hundred Thousand Naira) for corporate body. (3) For the purpose of subsection (1) (a) - (d) of this Section, the time specified by such notice shall not be less than seven days from the date of the service of the notice, except that an officer of the Service, not below the rank of a Chief Inspector of Taxes or its equivalent, may act in any of the cases stipulated in paragraphs (a) - (d) of sub-section (1) of this Section without giving any of the required notices set out in sub-section (1) of this Section. (4) (a) Tax shall be payable for each year of assessment on the aggregate amount which is the income of every taxable person for the year from all sources. (b) The total income of an individual for any year of assessment shall be the amount of his total assessable income from all sources for that year, for the purposes of ascertaining his tax liability. (c) Where the income of a tax payer cannot be ascertained or records are not kept as would enable proper assessment of income or fails to provide the required records, the Service shall employ best of judgment assessment. (5) The Service shall assess every taxable person chargeable with income after the expiration of the time allowed for delivering returns or as it appears practicable to do so. (6) (a) Every employer shall file with the Service not later than the 31st of January of every year, a return of all emoluments paid to all employees in the preceding year in a prescribed form. (b) If an employee from whom tax is recovered by deduction from his emolument claims that inadequate relief has been taken into account in determining the rate or rates at which the deduction have been or is to be made, a determination of the Service on the claim shall be conclusive with respect to those rates for the year of assessment concerned. (c) An employee aggrieved by that determination may apply to the Service to be assessed as to his income tax as soon as the assessable income for that year can be finally ascertained and the assessment shall be subject to the provisions of this Law with respect to objection and appeal. (7) (a)Where a taxable person has delivered a return, the Service may accept the return and make assessment accordingly or refuse to accept and may according to best of judgment determine the amount of the assessable, total or chargeable income of that person and make an assessment accordingly. (b)Where a taxable person has not delivered a return, within the time allowed and the Service is of the opinion that tax is chargeable, it may according to best of judgment determine the amount of the assessable, total or chargeable income and accordingly make assessment which shall not affect any liability otherwise incurred by such person by reason of his failure or neglect to deliver a return. (8) Any person who contravenes the provisions of this Section shall in respect of each offence, be liable on conviction to a fine equivalent to 10% of the amount of the tax liability. (9) Nothing in the foregoing provisions of this Section or this Law shall be construed as precluding the Service from verifying tax audit or investigation, any matter relating to any returns or entries in any book, document, account, including those stored in a computer or digital or magnetic or electronic media as may, from time to time, be specified in any Guideline by the Service. (10) A person may apply in writing to the Service for an extension of time within which to comply with the provisions of this Section including Section 38 of this Law provided that the person: (a) makes the application before the expiration of the time stipulated in this Section for making returns; and (b) shows good cause for his inability to comply with the provision. (11) (a) A person who disputes an assessment may apply to the Service by notice of objection inviting it to review and/or revise the assessment and the application shall state precisely the grounds of the objection and shall be made within 30 days from the date of service of the notice of assessment. (b) The Service on receipt of objection disputing assessment may require the person to furnish such particulars and to produce such books or other documents deemed necessary and may summon any person who may be able to give information material to the determination of the objection to attend for examination by an officer on oath or otherwise. (c) If a person who has objected to an assessment agrees with the Service as to the correct amount of the tax chargeable, the assessment shall be amended accordingly and the notice of the tax chargeable shall be served on the person. (d) If the person who has objected fails to agree with the tax chargeable, the Service shall give notice of refusal to amend the assessment to such amount accordingly to the best of judgment and give notice of the revised assessment of the tax payable together with the notice of refusal to amend the revised assessment. (12) If the Service is satisfied with the cause shown in the application under paragraph (b) of sub-section (10) of this Section, it may in writing, grant the extension of time or limit the time as it may consider appropriate.

(13) Nothing in this Section shall prevent the Service from making assessment on a taxable person before the expiration of the time allowed him to deliver return or give notice of his income, if any officer of the Board considers the assessment necessary for any reason of urgency.

37. Call for further Returns and Tax Payment. The Service may give notice in writing to any person it may consider necessary, requiring such person to deliver in reasonable time specified in the notice, fuller or further returns in respect of any matter relating to the functions of the Service under this Law.

38. Payment of Due Tax and Liability. Where any tax is not paid when it falls due under any enactment by any person, whom it is due, it shall be paid on demand made by the Service either on that person personally or by delivering the demand in writing to his place of abode or business, and if it is not paid on demand, the person shall, in addition to the tax due and payable, be liable to a fine equal to the amount of the tax due and payable.

39. Power to Transfer Tax Liability. (1) The Service may, by notice in writing, appoint a person to be the agent of another person for the purposes of this Law, and the appointed agent may be required to pay tax which is or will be payable by the original agent from any money which may be held by the original agent for, or due or to become due from the original agent, and in default of that payment, the tax shall be recoverable from the appointed agent. (2) For the purposes of this Section, the Service may require any person to give information as to any money, fund or other asset which may be held by him or of any money due from him to any person. (3) The provisions of this Law with respect to objections and appeals shall apply to any notice given under this Section as though that notice were an assessment.

40. Penalty for Non-Payment of Tax and Enforcement of Payment. (1) Subject to the provisions of subsection (3) of this Section, if any tax is not paid within the period prescribed: (a) a sum equal to 10 percent of the amount of the tax payable shall be added, and the provisions of this Law relating to collection and recovery of tax shall apply to the collection and recovery of such sum; (b) the tax due shall carry interest at the prevailing minimum rediscount rate of the Central Bank of Nigeria from the date when the tax becomes payable until it is paid, and the provisions of this law relating to the collection and recovery of tax shall apply to the collection and recovery of the interest; (c) the Service shall serve a demand notice, and if payment is not made within one month from the date of the service of such demand notice, the Service may proceed to enforce payment under this Law; and (d) an addition imposed under this subsection shall not be deemed to be part of the tax paid for the purpose of claiming relief under any of the provisions of this Law. (2) Any person, who without lawful justification or excuse, (the proof whereof shall lie on him), fails to pay a tax within the period of one month prescribed in paragraph (c) of subsection (1) of this Section, shall be guilty of an offence under this Law. (3) The Service may, for any good cause shown, remit the whole or any part of the penalty due under subsection (1) of this Section.

41. Power to issue tax Clearance Certificate. (1) The Service may issue tax clearance certificate to any person within two weeks of receipt of an application if: (a) the Service is of the opinion that: (i) taxes or levies assessed on a person or his income or company for the 3 years immediately preceding the current year of assessment and collectible by the Service as the revenue of the State Government has been fully paid; or (ii) no such tax or levy is due on the person or his income or property; or (iii) the person is not liable to the tax for any of those 3 years; (b) the person is liable to produce evidence that he paid withholding tax by deduction at the source and the assessment year to which the tax relates falls within the period covered by the tax clearance, and that he has fully paid balance of the tax after credit has been given for the tax so deducted; (c) payment of income tax for the current year shall not be made a condition for the issuance of the tax clearance certificate unless the applicant is leaving the State finally. (2) The tax clearance certificate may be issued in paper form or stored in an electronic format on a machine readable smart card (referred to as Electronic tax Clearance certificate) which holds tax information peculiar to that application and which shall be presented for checking by the holder whenever his tax compliance is required. (3) Where a person who has applied for a tax clearance certificate has discharged his own liability but has failed to remit withholding tax or pay as you earn deductions collected by him on behalf of the State Government, no tax clearance certificate may be issued to that person. (4) The Service may decline to issue tax clearance certificate but it shall within two weeks of receipt of the application give reasons for the denial. (5) A Ministry, Department, Agency or official of the State Government; or any Local Government Council Official; or any corporate body, statutory authority or person empowered in that regard by this or any other law shall demand tax clearance certificate for the three years immediately preceding the current year of assessment and shall verify the genuineness by referring same to the Service as precondition to transacting any business, including but not limited to the following: (i) application for Governor?s consent to real property transaction; (ii) application for certificate of occupancy; (iii) application for registration as a contractor; (iv) application for award of contracts by government, its agencies and registered companies; (v) application for approval of building plans; (vi) application for any government license or permit; (vii) any application relating to the establishment or conduct of business; (viii) application for State Government loan for housing, business or any other purposes; (ix) registration for motor vehicles; (x) registration for distributorship; (xi) confirmation of appointment by Government as Chairman or Member of any public board, institution, commission, company or any other similar position made by the government; (xii) application for registration of a limited partnership; (xiii) application for allocation of market store; (xiv) for change of ownership of vehicle by the vendor; (xv) application for allocation of plot of land; (xvi) any other application or process for which tax clearance certificate is required under Section 85 of the Personal Income Tax Act. (6) Without prejudice to the provisions of the Stamp Duties Act and the Land Titles Registration Law, the appropriate Officer shall demand tax clearance when checking document of property transaction before accepting such document for stamping or registration as the case may be. (7) The Board is empowered to prescribe by notice in the State Gazette other purpose for which tax clearance certificate may be required. (8) A tax clearance certificate must contain the following information relating to each of the three years immediately preceding the current year of assessment: (a) chargeable income holder; (b) tax payable; (c) tax outstanding; and (d) tax payer identification number (T.I.N.) and where no tax is due from the holder or his income or property the certificate shall contain a statement to that effect. (9) The Service shall be the sole authority to issue tax clearance certificate under this Law, provided that: (a) the information which the Board requires the tax payer to provide (the data) shall not be excessive in relation to the form which the tax clearance certificate is to be issued; (b) the Service shall request from the tax payer all details that are necessary to keep the data accurate and up to date; (c) the Service shall make available to the tax payer at a price to be determined at its discretion, a smart card with tax payer identity number, names, signature and photograph embossed on the front side; (d) the card shall hold data in respect of a particular tax payer in secure format that can be accessed for authentication; (e) the data shall be made accessible to third parties only in a form which permits identification of the tax payer and access to information on him for no longer than is necessary for the purpose of verifying his tax clearance status; (f) the Service shall provide terminals free of charge to all person or authorities empowered by this Law or any other legislation to demand tax clearance certificate from any person; (g) the Service shall ensure that the tax payer’s data on the card are kept confidential to same extent as their ordinary tax records; (h) every person having any official duty or being employed in the administration of this law shall regard and deal with all documents, returns, assessments or other information as secret and confidential; and (i) the Service shall not be liable for damages or any loss or inaccuracies in data supplied by him. (10) The card holder shall upon application, be advised as to: (a) confidentiality of the information supplied; (b) fees and charges for reissuing a lost card; (c) complaint handling procedure; and (d) procedure for review of personal data. (11) The Board shall have power, from time to time, to make such other Regulations as it may consider necessary for effective implementation of electronic tax clearance certificate scheme in the State.

(12) A person be it a government organization or corporate body to whom Section 42(4) (a) applies who fails to comply with same is guilty of an offence and liable on conviction to a fine of N5,000,000.00 (Five Million Naira) or to imprisonment for (3) years or to both such fine and imprisonment.

42. Power to access Lands, Books Documents etc. (1) An authorized Officer of the Service shall between the hours of 9am-4pm have free access to all lands, buildings, places and to all books and documents, whether in the custody or under the control of a public officer, institution or any other person whatsoever, for the purpose of inspecting any book or document, including those stored or maintained on a computer or on digital, magnetic, optical, or electronic media, and any property, process or matter which the officer considers necessary or relevant for the purpose of collecting any tax under any of the relevant enactments or laws or for the purpose of carrying out any other function lawfully conferred on the Service, or considers likely to provide any information otherwise required for the purpose of any of those enactments or any of those functions and may, without fee or reward, make any extract from or copies of any such book or document. (2) Where the hard copies of any of the books or document mentioned in subsection (1) of this Section are not immediately available because they are stored on a computer, or on digital, magnetic, optical or electronic media, the Service may take immediate possession of such removable media and the related removable equipment or computer used to access the stored document on the aforementioned media in order to prevent the accidental or intentional destruction, removal or alteration of the records and documents, especially where such is required as potential evidence in the investigation of criminal proceedings. (3) Where the Service is able to obtain, in place of taking physical possession of such equipment, computer or storage media under subsection (2) of this Section and the Service possesses the ability, equipment and computer software to make exact duplicate copies of all information stored on the computer hard drive and preserve all the information exactly as it is on the original computer, the Service shall make such a copy and use it as digital evidence during such investigation or criminal proceedings. (4) The occupier of a land or building or place that is entered or proposed to be entered by any authorized officer shall: (a) provide the Officer with all reasonable facilities and assistance for the effective exercise of power conferred by this Law; and (b) answer questions relating to the effective exercises of the powers, orally or required by the Officer, in writing or by statutory declaration. (5) Notwithstanding subsection (1) of this Section, the authorized officer or a person accompanying the officer shall not enter any private dwelling except with the consent of an occupier or pursuant to an authorization under subsection (6) of this Section. (6) If the Chief Executive Officer of the Service, on written application is satisfied that the exercise by an authorized officer of his functions under this Section requires physical access to a private dwelling, may issue to the officer a written authorization to enter that private dwelling. (7) Every authorization issued under subsection (6) of this Section shall: (a) be in the form prescribed by the Chairman; (b) be directed to a named officer of the Service; (c) be valid for a period of 3 months from the date of its issue or such lesser period as the Chairman may consider appropriate; and (d) notwithstanding paragraph (c) of this subsection, be renewable by the Chairman on application.

43. Power to Distrain. (1) Without prejudice to any other power conferred on the Service for the enforcement of payment of any revenue from any collecting agents, where the payment has become due, and a demand notice has, in accordance with the provisions of the relevant Law, been served on a chargeable person or on his agent, if payment is not made within the time limited by the demand notice, the Service, may for the purpose of enforcing payment of the amount due, distrain: (a) upon the goods, chattels or other properties, (movable or immovable) of the person liable to pay the due tax outstanding; and (b) upon all machineries, plants, tools, vehicles, animals and effects, in the possession or use, or found on the premises or land of the person. (2) The authority to distrain under this Section shall be in such form as the Service may direct, and that authority shall be sufficient warrant and authority to levy by distrain the amount of revenue due. (3) For the purpose of levying any distrain under this Section, an officer duly authorized by the Chairman may apply under oath to a Judge of the Revenue Court sitting in Chambers for the issue of a warrant under this Section. (4) The Judge may authorize in writing such officer, referred to in subsection (3) of this Section, to execute any warrant of distrain and, if necessary, break open any building or place in the day time, for the purpose of levying such distrain, and such person may call to his assistance any Police officer, and it shall be the duty of any such Police officer to aid and assist in the execution of any warrant of distrain and in levying the distrain. (5) Things distrained under this Section may, at the cost of the owner thereof, be kept for fourteen days, at the end of which time, if the amount due in respect of the revenue and the cost and other incidental charges to the distrain are not paid, the things distrained may be sold. (6) There shall be paid out of the proceeds of sale, in the first instance, the cost or incidental charge to the sale and keeping of the distrain, and the residue, if any, after the recovery of the revenue liability, shall be payable to the owner of things distrained upon demand being made within one year of the date of sale, or shall thereafter be forfeited. (7) Nothing in this Section shall be construed as authorizing the sale of any movable or immovable property without an order of the Revenue Court made upon application in such form as may be prescribed by the rules of court. (8) In the exercise of the powers of distrain conferred by this Section, the person to whom the authority is granted under sub-section (4) of this Section may distrain upon all goods, chattels and effects belonging to the revenue debtor wherever the same may be found in Nigeria.

44. Recovery of Tax. (1) Without prejudice to any other provisions of this Law or other relevant Laws, any amount due by way of tax, shall constitute a debt due to the State, and may be recovered by a civil action brought by the Service before the Revenue Court. (2) Where any tax has been short levied or erroneously repaid, the person who would have paid the amount short levied, or to whom the payment has erroneously been made, shall on demand by the Chief Executive Officer, pay the amount short levied or erroneously repaid, as the case may be, and any such amount may be recovered as if it were tax to which a person to whom the amount was so short levied or erroneously repaid were liable, provided that the Chief Executive Officer shall not make any such demand after six years from the date of such short levy or erroneous repayment, unless such short levy or erroneous repayment was caused by production of a document for the making of statement which was untrue in any material particular or by fraud, willful default or neglect of the payer. (3) If the Service discovers or is of the opinion at any time, that a taxable person liable to income tax has not been assessed or has been assessed at a lesser amount than that which ought to have been charged, within the year of assessment or within six years after the expiration thereof and as often as may be necessary, assess the person at such amount or additional as ought to have been charged and all relevant facts taken into account and the provisions as to notice of assessment, appeal and other proceedings shall apply to the assessment or additional assessment.

45. Tax Investigation. (1) The Service shall take all necessary measures to assist any relevant law enforcement agency in the investigation of any offence under this Law. (2) Notwithstanding anything to the contrary in any other enactment or Law, the Service shall have the power to investigate or cause investigation to be conducted to ascertain any violation of this Law, whether or not such violation has been reported to the Service. (3) In conducting any investigation under subsection (2) of this Section, the Service may cause investigation to be conducted into the properties of any person, if it appears to the Service that the lifestyle of the person and extent of the properties are not justified by his source of income. (4) Where any investigation under this Section reveals the commission of an offence or an attempt to commit any offence, the Service shall submit its findings to the relevant law enforcement agency and the Attorney-General for the purpose of further investigation or prosecution.

46. Enforcement of Powers. (1) The Service may co-opt the assistance and co-operation of any of the law enforcement agencies in the discharge of its duties under this Law. (2) The law enforcement agencies shall aid and assist an authorized officer in the discharge of his duties under this Law. (3) Any Tax officer armed with the warrant issued by a Judge of the Revenue Court and accompanied by a number of law enforcement officers as may be determined by the Chief Executive Officer may: (a) enter any premises covered by such warrant and search, seize and take possession of any book, document or other article used or suspected to have been used in the commission of an offence; (b) search any person who is in or on such premises; (c) open, examine and search any article, container or receptacle; (d) open any outer or inner door or window of any premises and enter same or otherwise forcibly enter the premises and any part thereof; and (e) remove by reasonable force any obstruction to such entry, search, seizure or removal as he is empowered to do. (4) No person shall be bodily searched under this Section, except by a person who is of the same gender. (5) (a) A person may before, during or after the execution of a warrant of search be called upon to attend an interview before an officer of the Service in connection with the activities of his trade or business to enable the Service arrive at a fair and correct tax liability on the person. (b) An officer authorized by the Service to execute a warrant may call to his assistance, police officer(s) to aid and assist the execution of the warrant. (6) A person served with a warrant shall co-operate fully with the officer authorized to conduct a search by allowing him access to the premises to be searched, producing answers to questions and queries and the items or documents required for the investigation and facilitating their removal. Where such person refuses to co-operate with the authorized person or engages in act(s) resulting in abuse, physical assault or similar behavior, is guilty of an offence and liable on conviction to a penalty of N500,000.00 or imprisonment for a term of three years or to both penalty and imprisonment. (7) (a) Where in respect of a trade, vocation, profession or business carried out in Nigeria by an individual, whether or not part of the operations is outside the State and the Service is of the opinion or satisfied that there is irregularity and partial or total non-disclosure of information in connection with or in relation to tax and evidence of the offence of irregularity can be found in the premises, the registered office or any other office or place of management or the residence of the Principal Officer, Factor, Agent or representative of the individual, the Service may authorize in a prescribed form any of its officers to enter, if necessary by force, the premises, registered office or place of management or the residence of the individual, Factor, Agent or representative of the individual at any time and remove anything found in the premises which he believes may be required for the purpose of arriving at a fair and correct tax chargeable or as evidence for proceeding in respect of the offence in subsection (6) of this Section. (b) The officer shall immediately before any seizure, if required by any person appearing to be the custodian, provide that person with the list of items seized or surrendered. (8) A person engaged in banking in the State shall prepare a return at the end of each month specifying the names and addresses of new customers of the bank and deliver same not later than the seventh day of the next following month to the Service. (9) The Service may for the purpose of obtaining information relative to taxation or any further information, give notice signed by the Chief Executive Officer to a person engaged in banking in the State to provide within the time stipulated in the notice information including the name and addresses of any person specified in the notice. (10) Any Bank or financial Institution engaged in banking in Nigeria, who contravenes the provisions of subsection (8) and (9) of this Section is, in respect of each offence, liable on conviction to a fine of N5,000,000.00 in the case of a body corporate and N500,000.00 in the case of an individual. (11) No assessment, warrant or other proceedings purported to be made in accordance with the provisions of this Law shall be quashed or deemed to be voided or voidable for want of form, or be affected by reason of a mistake, defect or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of this Law. (12) (a) By reason of a mistake therein as to: (i) the name of a taxable person or a person in whose name a taxable person is chargeable; or (ii) the description of income; or (iii) the amount of any income tax charged or shown to be payable. (b) By reason of any variance between the assessment and the notice thereof provided that in the case of an assessment, the notice thereof shall be duly served on the taxable person intended to be charged or the person in whose name the taxable person is chargeable and the notice shall contain, in substance and effect, the particulars on which the assessment is made.

47. Power to Pay Reward. (1) The Service may with the approval of the Governor pay any reward to any person not being a person employed in the Service, in respect of any information that may be of assistance to the Service in the performance of its duties under this Law, upon meeting such conditions as may be determined by the Board. (2) The identity of the person who gave information to the Service shall be kept confidential, and any current or former Member of the Service or Board that discloses the identity of such person shall be dealt with in accordance with the provisions of Section 54 of this Law with regard to confidential information.

48. Persons under the Presumptive Tax Regime. Notwithstanding any of the provisions of this Law, where for all practical purposes the income of the taxpayer cannot be ascertained or final records are not kept in such manner as would enable proper assessment, such a taxpayer shall be assessed on such terms and conditions as the Service may prescribe, having regard to the following bands; Micro, Small, Medium Scale businesses based on their level of activities.

49. Presumptive Tax Registration. The presumptive tax regime shall be administered by the Service using Registration Forms on respective persons on an annual basis.

50. Presumptive Tax Return. Persons operating under the presumptive tax regime are to file returns on or before 90 days from the commencement of every year.

51. Tax Payment. (1) The tax payable shall be in accordance with the category of trade, business, vocation and professions to be administered by the Service. (2) The mode and procedures for payment of the tax shall be in the manner prescribed by the Board by an Order in the Gazette. (3) Upon payment of all taxes due, the taxable person shall be issued a Clearance Certificate.

52. Immunity from Action, etc. An officer of the Service or any other tax authority in the State Civil Service shall not be liable in any civil action or proceedings for anything done or said by him in the performance of his duties or exercise of the powers conferred on him under this or any other Law.

53. Information and Document to be Confidential. Without prejudice to the provisions of any other Law concerning official secrets, all information and documents supplied or produced in pursuance of any requirement of this Law or any legislation being implemented by the Service shall be treated as confidential.

54. Penalty for Communicating confidential Information. Except as otherwise provided under this Law, or authorized by either the Governor, Commissioner or the Chief Executive Officer, any Member or former Member of the Board, or any employee or former employee of the Board or the Service, who communicates or attempts to communicate any confidential information, or the content of any such document to any person shall be guilty of an offence and be liable on conviction to a fine of N500,000.00 or imprisonment for three years, or to both such fine and imprisonment.

55. Penalty for Failure to Deduct or remit Tax. Any person or body corporate being obliged to deduct tax under this Law or any other applicable law, who fails to deduct or having deducted, fails to remit the tax to the Service within thirty days from the date when the amount was deducted, or the time the duty to deduct arose, shall be guilty of an offence and liable to pay the tax withheld, in addition to a penalty of 25% of the tax not deducted or remitted plus interest at the prevailing monetary policy rate.

56. Penalty for Failure to pay tax, levies, rates etc. Unless otherwise provided in this Law or any other enactment applicable in the State, any person who fails to pay in full, tax, levy, rate, charges or other revenue due to the State shall be guilty of an offence and liable on conviction: (a) to a fine of 10% of the total amount of revenue due, in addition to the revenue; and/or (b) imprisonment for twelve months.

57. Penalty for Obstructing duly Authorized Officer. Any person who: (a) obstructs, hinders, molests or assaults any person or authorized officer in the performance of any function or duty or the exercise of any power under this law; or (b) does anything which impedes or is intended to impede the carrying out of any search, seizure, removal or distrain; or (c) rescues, damages or destroys anything liable to seizure, removal or distrain, or does anything intended to prevent the procurement or giving of evidence as to whether or not anything liable to seizure, removal or distrain; or (d) prevents the arrest of any person by a person duly authorized, shall be guilty of an offence and liable on conviction to a fine not exceeding N500,000.00 or imprisonment for a term not exceeding three years, or to both fine and imprisonment.

58. Penalty for false Declaration. (1) Any person who: (a) signs, or causes to be made, signed, or delivered to the Service or any officer of the Service, any declaration, notice, certificate or other document whatsoever which is false in any material particular; or (b) makes any false statement in answer to any enquiry put to him by any officer of the Service which he is required to make under this Law or any other enactment; or (c) brings a document or statement produced or made for any tax purpose, which is untrue in any material particular; shall be guilty of an offence and liable on conviction to a fine not exceeding N500,000.00 in addition to the payment of the tax arrears or underpaid, or to imprisonment to a term of three years or to both fine and imprisonment. (2) Whereby reason of any such document or statement required to be produced under sub-section (1) of this Section, the full amount of any tax payable is not paid or any under payment was made, shall be recovered as debt due to the Service.

59. Penalty for Counterfeiting Document. Any person who: (a) counterfeits or falsifies any document which is required by or for the transaction of any business under this Law or any other Law; or (b) knowingly accepts, receives or uses any document so counterfeited or falsified; or (c) alters any such document after it is officially issued; or (d) being a staff or agent of the Service, initiates, connives or participates in the commission of any of the offences under this Section; Shall be guilty of an offence and liable on conviction to a fine of N1,000,000.00 or imprisonment for a term of three years or to both fine and imprisonment.

60. Penalty for Tax Fraud. Any person who is appointed for the due administration of this Law, or employed in connection with the assessment and collection of a tax, who: (a) demands from any company, organization, authorized assessment amount in excess of the authorized assessment of tax; or (b) withholds for his own use or otherwise any portion of the amount of tax collected; or (c) renders a false return, whether orally or in writing, any amount of the tax collected or received by him; or (d) defrauds or embezzles any money, or otherwise uses his position to deal wrongfully with the Service; or (e) steals or misuses any document belonging to the Service; or (f) compromises on the assessment or collection of any tax; shall be guilty of an offence and liable on conviction to a fine equivalent to 100% of the sum in question, or to imprisonment for three years or both fine and imprisonment.

61. Penalty for committing offences while armed. (1) Any person who while committing any offence under this Law is armed with any offensive weapon, shall be guilty of an offence and liable on conviction to a fine of N1,000,000:00 or to imprisonment for three years. (2) Any person who while armed with an offensive weapon, causes injury to any authorized officer of the Service in the performance of any function or duty under this Law shall be guilty of an offence and liable on conviction to imprisonment for ten years without an option of fine.

62. Penalty for unlawful assembly to contravene this Law. Any person who assembles with one or more persons for the purpose of contravening any of the provisions of this Law, shall be guilty of an offence and liable on conviction to a fine of N500,000.00 or imprisonment for one year or to both fine and imprisonment.

63. Penalty for Impersonation of an Authorized Officer. If for the purpose of obtaining admission into any building or other place for the purpose of doing or procuring to be done any act which he is not entitled to do or procured to be done, for any other unlawful purpose, any person, not being an authorized officer, shall, in addition to any other punishment be liable on conviction to a fine of N2,000,000.00 or to imprisonment for four years.

64. Penalty for Impersonating Revenue Collector. Any person who, not being a Revenue Collector holds himself out as a Revenue Collector, and attempts or collect any revenue due to the State or Local Government shall be guilty of an offence and liable on conviction to a fine of N2,000,000.00 or imprisonment for four years, or to both fine and imprisonment in addition to forfeiting any amount collected by him to the State or Local Government tax authority, as the case may be.

65. Prosecution of offences. All criminal proceedings for an offence under this Law shall be instituted by the Service.

66. Power to Compound Offences. (1) The Service may, with the approval of the Attorney-General, compound any offence under this Law, by accepting a sum of money not exceeding the maximum fine specified for the offence. (2) The Service shall issue a treasury receipt for any money received under sub-section (1) of this Section.

67. Penalty for other Offences. (1) Any person who contravenes any provision of this Law for which no specific penalty is provided, shall be guilty of an offence and liable on conviction to a fine of N500,000.00 or imprisonment not exceeding two years or to both fine and imprisonment. (2) Where an offence under this Law is committed by a body corporate or firm or other association of individuals: (a) every Director, Manager, Secretary or Officer of the body corporate; or (b) every partner of the firm; or (c) every person concerned in the management of the affairs of the association; or (d) every person who was purporting to act in any capacity as aforesaid; shall be liable to be proceeded against and punished for the offence in like manner as if he had himself committed the offence, unless he proves that the act or omission constituting the offence took place without his knowledge, consent or connivance. (3) (a) The Accountant-General of the State shall have powers to deduct at source from the budgetary allocation of any Ministry, Department or Agency or from a Local Government Council allocation, unremitted taxes, rates, charges due from any Ministry, Department, Agency or Local Government Council and transfer such deduction to the State IGR (Internally Generated Revenue) designated account, upon a request by the Service. (b) Income tax recovered by deduction at source from any payment made to a person or body shall be set off against the tax charged on that person or body by an assessment and any excess payment arising from compliance shall be refunded within 90 days after assessment has been duly filed.

68. Official Secrecy and Confidentiality (1) Every person having any official duty, being employed in the administration of this Law, shall regard and deal with all documents, information, returns, assessment list and list relating to profits of any individual, partnership or corporate organization as secret and confidential. (2) Every person having possession of or control of any document, information, return or assessment list or copies of such list relating to incomes or profits or losses of any person, who at any time communicates or attempts to communicate same to any other person: (a) other than a person who he is authorized by the Chief Executive Officer to communicate it; or (b) otherwise than for the purpose of this Law or of any enactment in Nigeria imposing tax on the income of persons shall be guilty of an offence under this Law. (3) No person appointed or employed under this Law shall be required to produce any return, document or assessment, or to divulge or communicate any information that comes to his possession in the performance of his duties, except as may be necessary in order to institute a proceeding or in the course of a prosecution for any offence committed in relation to any tax under this Law. (4) Where under any law in force in respect of any double taxation treaty with any country, provision is made for the allowance of relief from income tax in respect of the payment of income tax in Nigeria, the obligation as to secrecy imposed by this Section, shall not prevent the disclosure to the authorized officer of the Government in the country where relief is claimed from the tax in Nigeria or from income tax in that country. (5) Where any agreement with any other country with respect to relief for double taxation of income of profit includes provisions for the exchange of information with that country for the purpose of implementing that relief or preventing avoidance of tax, the obligation as to secrecy imposed by this Section shall not prevent the disclosure of such information to the authorized officers of the Government of such country.

69. Board Subject to General Direction of the Governor. (1) In the exercise of the powers and functions conferred upon the Service and the Board under this Law, the Service and the Board shall be subject to the general direction of the Governor, and any written direction, order or instrument given by him shall be carried out by the Service and the Board. (2) In any proceeding under this Law or any other enactment, any act, matter or thing, done by the Service in pursuance of the said law, shall not be subject to challenge on the ground that the act, matter or thing was not proved to be in accordance with any direction, order or instruction given by the Governor.

70. Delegation of Power by the Board. (1) Any power conferred and duty imposed upon the Board may be exercised or performed by the Service, an officer authorized generally or specifically in that behalf by the Service. (2) Notwithstanding the provisions of subsection (1) of this Section, the Service may, at any time, and at its discretion, reverse or otherwise modify any decision of any officer affecting any tax or taxable income, whether or not the officer was authorized by the Service to make the decision, and the decision of the Service shall have effect as if it were the original decision made in respect of the matter concerned. (3) An order, ruling or directive made or given by an approved committee of the Service pursuant to this Section, shall not be treated as an order, ruling or directive of the Board until the order, ruling or directive has been ratified by the Service pursuant to the power vested in the Board under this Law.

71. Signature of the Chief Executive Officer. Anything done or required to be done by the Service in pursuance of any of its powers or functions under this Law or any other enactment, may be signed under the hand of the Chief Executive Officer or an officer who has been duly authorized by him for that purpose.

72. Surcharge of Officers (1) If the Service is satisfied that any person who is or was in its employment: (a) is or was responsible for monies from the funds of the Service or for any payment of such money which is not duly documented; or (b) is or was responsible for any deficiency in, or for the destruction of any money, security, store or other property of the Service; or (c) being or having been an officer, fails to keep proper account or records; or (d) has failed to make any payment, or is responsible for any delay in the payment of monies from the Service to any person to whom such payment is due under any contract, agreement or arrangement entered into between that person and the Service and if a satisfactory explanation is not furnished to the Board within a period specified by the Service with regard to the failure to collect, improper payment, deficiency or destruction, or failure to keep proper accounts or records or failure to make payment, or delay in making payment; the Service may surcharge the said person such amount as it may deem fit. (2) Any action taken under subsection (1) of this Section shall be subject to the approval of the Board and when such approval is obtained, the Chairman shall notify the person surcharged. (3) The Board may at any time withdraw any surcharge in respect of which a satisfactory explanation has been received from the person concerned, or if it otherwise appears that no surcharge should have been made, the Board shall at once inform the Chairman of such withdrawal. (4) The amount of any surcharge imposed under sub-section (1) of this Section which is not withdrawn under subsection (3) of this Section, shall be a debt to the Service from the person against whom the surcharge is imposed, and he may be sued for the recovery of such in the Revenue Court by the Service, and may also be recovered by the deduction from salary of the person surcharged if the Board so directs.

73. Limitation of Suits against the Service etc. (1) Subject to the provisions of this Law, the provisions of the Public Officers Protection Law shall apply in relation to any suit instituted against the Service or any of its Members, Officers, Staff or Agent. (2) No suit against the Chief Executive Officer, or a Member of the Service or Officer, Staff or Agent of the Service for any act done in pursuance or execution of this law or any other enactment or any public duty or authority or in respect of any alleged neglect or default in the execution of this Law or any other enactment, duty or authority shall lie or be instituted in any court, unless it is commenced: (a) within three months after the act, neglect or default, complained of; or (b) in the case of a continuation of damage or injury, within six months after the cessation thereof.

74. Pre-action notice. (1) No suit shall be commenced against the Service, its Chief Executive Officer, Members, Officers, Staff or Agents of the Service before the expiration of a period of one month after written notice of intention to commence the suit shall have been served on the Service by the intending plaintiff or his agent. (2) The notice referred to in sub-section (1) of this Section shall clearly and explicitly state the: (a) cause of action; (b) particulars of claim; (c) name and place of abode of the intending Plaintiff; and (d) relief which he claims.

75. Service of Document. Any notice, summons or other documents required or authorized to be served on the Service under the provision of this law or any other enactment may be served by delivering it to the Chief Executive Officer, or by sending it by registered post or courier services or electronic mail addressed to the Chief Executive Officer, at the principal office of the Service.

76. Restriction on execution against Property of the Service. (1) In any action or suit against the Service, no execution or attachment shall be issued against the Service, unless at least three months notice of the intention to execute or attach has been given to the Service. (2) Any sum of money which by the judgment of any court has been awarded against the Service shall, subject to any direction given by the court, where no notice of appeal against the judgment has been given, be paid from the funds of the Service subject to any direction given by the court.

77. Indemnity. A Member of the Service, Chief Executive Officer or any Officer, Employee or Agent of the Service shall be indemnified out of the assets of the Service against any liability incurred in defending any proceeding, (whether civil or criminal), where the proceeding is brought against him in his capacity as the Chief Executive Officer or Member of the Board or Officer or Employee or Agent of the Service.

78. Compliance with Directives of the Governor. The Governor may give to the Board such directives of a general nature or relating to matters of policy with regards to the exercise of functions under this Law or any other enactments, as he may consider necessary, and it shall be the duty of the Service or the Board to comply with the directive or cause them to be complied with.

79. Power to make Regulations. The Service may, with the approval of the Board, make such Rules and Regulations as are necessary to give effect to the provisions of this Law or any other enactment and for the due administration of its provisions, and may in particular, make Regulations: (a) prescribing the form for returns and other information required under this Law or any other enactment; (b) prescribing the procedure for obtaining any information required under this Law; and (c) on any incidental matter.

80. Savings and Transitional Provisions relating to staff. (1) Every staff employed under the Delta State Internal Revenue Consolidation Law 2009, shall continue to be in the employment of the Service and there shall be no break or interruption in the employment of such staff under this Law. (2) Notwithstanding the provisions of subsection (1) of this Section, the Service shall subject to the approval of the Board employ its staff either from within the State Public Service or from the private sector.

81. Other Savings and Transitional Provisions. (1) There shall be vested in the Service established under this Law, and without further assurance, all assets, funds, which immediately before the commencement of this Law were vested in the Board existing immediately before the commencement of this law. (2) All rights, obligations and liabilities of the Board existing immediately before the commencement of this Law under any contract or instrument, or law or in equity, apart from any contract or instrument, shall by virtue of this Law be assigned to and vested in the Service established under this Law. (3) Any contract or instrument referred to in subsection (2) of this Section, shall be of the same force and effect against or in favour of the Board or Service established under this Law, and shall be enforceable as if made by the Board existing immediately after the commencement of this Law, and as if the Service established under this Law had been named therein or had been a party thereto. (4) Any proceeding or cause of action pending or existing immediately before the commencement of this Law by or against the Board existing immediately before the commencement of this Law and in respect of any right, interest, obligation or liability for the said Board may be continued, and the determination of Court, Tribunal or other authority on the subject may be enforced by or against the Service to the same extent that such cause of action or determination might have been continued or enforced by or against the said Board as if this Law had not been made. (5) Any Regulations, Order, Bye-laws or Notices made or issued or deemed to be made or issued by or for the purpose of the Board existing immediately before the commencement of this Law, shall be deemed to have been made or issued by or for the purpose of the Service, and shall continue in force until revoked or amended, subject to such modifications as may be applicable to the Service established under this Law.

82. Continuation and Completion of Disciplinary Proceedings. (1) Any disciplinary proceeding pending or existing against any staff of the Service, before the enactment of this law shall be continued or completed under this Law. (2) An appeal already filed but which has not been finally disposed of on the coming into force of this Law shall be dealt with and disposed of in accordance with the Labour Laws as if this Law has not come into force.

83. Transfer of Rights and Obligations. (1) The administration and control of all rights, and liabilities of the Board existing immediately before the commencement of this Law are hereby transferred to the Service established under this Law. (2) The administration of any real property that was immediately before the coming into force of this Law under the administration of the Board or bodies existing immediately before the commencement of this Law are hereby transferred to the Service established under this Law. (3) All orders, rules, regulations, decisions, directions, certificates, consents, approvals, declarations, designations, permits, registration, rates or other documents that were in force before the coming into force of this Law, and that were made or issued by the Commissioner or Chairman of the Board before the coming into force of this Law, or any person under their control, shall continue in force as if they were made or issued by the Chairman of the Service, the Chairman or an employee of the Service as the case may be established under this Law, or any person under their control, as the case may be until they expire or are repealed, replaced, reassembled or altered. (4) Every reference to the Commissioner or Chairman of the Board existing immediately before the commencement of this Law, or any person under their control, in any documents issued in their names, is to be read, unless the context otherwise requires, as a reference to the Chairman of the Board/ Chief Executive Officer of the Service or any person under the control of the Board established under this law, as the case may be. (5) Every affidavit sworn to, or document duly certified by an officer of the former Board before the commencement of this Law, shall have the same probative value as if it were sworn to or certified by an officer of the Service established under this Law.

84. Relevance of other Laws. (1) Notwithstanding the provisions of this Law, the relevant provisions of all the laws to be administered by the Service shall be read with such modifications as to bring them into conformity with the provisions of the Personal Income Tax Act. (2) If the provisions of any other State Law relating to the charging and collection of revenue are inconsistent with the provisions of this Law, the provisions of this Law shall prevail, and the provisions of that other law shall, to the extent of its inconsistency be void.

85. Repeal of Delta State Internal Revenue Consolidation Law, 2009. The Provisions of the Delta State Internal Revenue Consolidation Law 2009 is hereby repealed. Schedule 1 DELTA STATE INTERNAL REVENUE SERVICE LAW, 2020 Annexures Annexure I Delta State Council for Arts & Culture ------ Annexure II Delta Broadcasting Service, Asaba ------ Annexure III Delta Broadcasting Service, Warri ------ Annexure IV Delta State Environmental Protection Agency ------ Annexure V Delta State Fire Service ------ Annexure VI Delta State Tourism Board ------ Annexure VII Delta State Urban Water Board ------ Annexure VIII Delta State Waste Management Board ------ Annexure IX Directorate of Culture and Tourism ------ Annexure X Directorate of Establishments and Pensions ------ Annexure XI Directorate of Transport - ---- Annexure XII Directorate of Youths Development ------ Annexure XIII Direct Labour Agency ------ Annexure XIV Board of Internal Revenue ------ Annexure XV Ministry of Health/Hospital Management Board ------ Annexure XVI Ministry of Agriculture and Natural Resources/Tractor Hire ------ Agency Annexure XVII Ministry of Commerce and Industry ------ Annexure XVIII Ministry of Energy ------ Annexure XIX Ministry of Environment ------ Annexure XX Ministry of Finance ------ Annexure XXI Ministry of Information ------ Annexure XXII Ministry of Justice ------ Annexure XXIII Ministry of Lands, Surveys & Urban Development ------ Annexure XXIV Ministry of Women Affairs, Community & Social Development ------ Annexure XXV Ministry of Works ------ Annexure XXVI Delta State Local Government ------ Annexure XXVII Office of the Secretary to the State Government ------ Annexure XXVIII State Tenders Board ------ Annexure XXIX Contractors Registration Board ------ Annexure XXX The Pointer ---- - Annexure XXXI Delta State Urban & Regional Planning Board ------ Annexure XXXII Judiciary, Office of the Chief Registrar High Court of Justice ------ Annexure XXXIII Ministry of Basic and Secondary Education ------ Annexure XXXIV Ministry of Science and Technology ------ Annexure XXXV Ministry of Higher Education ------ Annexure XXXVI Ministry of Oil and Gas ------ Annexure XXXVII Ministry of Water Resources ------ Annexure Delta State Signage and Advertisement Agency ------ XXXVIII Annexure I DELTA STATE COUNCIL FOR ARTS AND CULTURE S/NO. RATE/FEES/CHARGES RATE

1. Pavilion 25,000

2. Dance troupe 50,000

3. Chairs 30.00 Annexure II DELTA BROADCASTING SERVICE ASABA FM STEREO RADIO (RATE) S/NO. AUDIENCE SEGMENTATION TIME CLASSIFICATION PERIOD

1. AAA 6.00am - 9.00am Monday - Friday

2. (high peak period) 6.00am - 8.00am Saturday/Sunday/ Public Holiday

3. AA 9.00am - 10.00am Monday - Friday ( peak period) 12noon - 1.00pm

4. A 10.00am - 12noon Monday - Friday

5. B 1.00pm - 3.00pm 8.00pm - 10.00pm Monday - Friday Note: AAA = High Peak Period AA = Peak period LOCAL COMMERCIAL SPOT (PRODUCT) ANNOUCEMENT TIME SEGMENT 60 SECONDS 45 SECONDS 30 SECONDS RATE (N) RATE (N) RATE (N)

6. AAA 4,000.00 3,500.00 2,200.00

7. AA 3,500.00 2,200.00 1,800.00

8. A 1,500.00 1,200.00 1,000.00

9. B 1,000.00 1,000.00 1,000.00 RELIGIOUS PROGRAMME SPONSORSHIP PER QUARTER (13 WEEKS) DURATION AIRTIME RATE

10. 60Minutes N200,000.00

11. 30 Minutes N150,000.00

12. 15 Minutes N100,000.00

13. 10 Minutes N80,000.00

14. 5 Minutes N50,000.00 RADIO PERSONAL PAID ANNOUNCEMENT (LOCAL) DURATION OBITUARY & CHIEFTAINCY GOVT. TRADE INSTITUTION & POLITICAL RELIGIOUS ASSOCIATION PARTY RATE (N) RATE (N) RATE (N) RATE (N)

15. 60 4,000.00 4,000.00 5,000.00 10,000.00 seconds

16. 45 3,500.00 3,500.00 3,500.00 7,500.00 seconds

17. 30 2,500.00 2,500.00 3,000.00 5,000.00 seconds DOCUMENTARY COMMERCIAL SPOTLIGHT (LOCAL) DURATION AIRTIME PRODUCTION COST TOTAL RATE (N) RATE (N) RATE (N)

18. 60 Minutes 100,000.00 100,000.00 200,000.00

19. 45 Minutes 80,000.00 90,000.00 170,000.00

20. 30 Minutes 50,000.00 80,000.00 130,000.00

21. 15 Minutes 35,000.00 70,000.00 105,000.00

22. 10 Minutes 25,000.00 60,000.00 85,000.00

23. 5 Minutes 15,000.00 50,000.00 65,000.00 CONGRATULATORY MESSAGES RATE

24. Individuals N4,000.00

25. Communities/Group N5,000.00

26. Corporate Bodies N6,000.00 LOCAL PROGRAMME SPONSORSHIP PER QUARTER (13 WEEKS) TIME DURATION AIRTIME PRODUCTION TOTAL SEGMENT RATE (N) RATE (N) RATE (N)

27. AAA 60 Minutes 200,000.00 100,000.00 300,000.00 45 Minutes 180,000.00 100,000.00 280,000.00 30 Minutes 150,000.00 100,000.00 250,000.00

28. AA 60 Minutes 257,236.87 75,000.00 332,236.87 45 Minutes 210,462.00 75,000.00 285,462.00 30 Minutes 163,695.00 75,000.00 238,695.00

29. 60 Minutes 230,495.00 75,000.00 305,495.00 45 Minutes 178,877.50 75,000.00 253,877.50 30Minutes 140,308.87 75,000.00 215,308.87

30. 60 Minutes 187,081.12 75,000.00 262,081.12 45 Minutes 140,308.87 75,000.00 215,308.87 30 93,539.25 75,000.00 168,539.25 Minutes TELEVISION AUDIENCE SEGMENTATION TIME CLASSIFICATION PERIOD

31. AAA 7.00am - 10.00pm Monday - Friday 7.30am - 11.30am Saturday / Friday 3.00pm - 10.00pm Public Holiday 5.00pm - 7.00pm Monday - Friday 10.00pm - 12 Midnight Monday - Friday RELIGIOUS PROGRAMME SPONSORSHIP PER QUARTER (13 WEEKS) DURATION AIRTIME COST (N) RATE

31. 60 Minutes 250,000.00

32. 30 Minutes 200,000.00

33. 15 Minutes 150,000.00

34. 10 Minutes 100,000.00

35. 5 Minutes 80,000.00 COMMERCIAL SPOT (PRODUCT) ANNOUNCEMENT (LOCAL) TIME SEGMENT 60 SECONDS 45 SECONDS 30 SECONDS RATE RATE RATE

36. AAA N5,000.00 N4,500.00 N3,500.00

37. AA N3,800.00 N3,100.00 N2,417.63 CONGRATULATORY MESSAGES RATE

38. Individuals N5,000.00

39. Communities/ Group N6,000.00

40. Corporate Bodies N7,000.00 PROGRAMME SPONSORSHIP PER QUARTER (13 WEEKS) TIME DURATION AIRTIME (N) PRODUCTION COST (N) TOTAL (N) SEGMENT RATE RATE RATE

41. AAA 60 Minutes 250,000.00 1,000,000.00 1,250,000.00 45 Minutes 230,000.00 1,000,000.00 1,230,000.00 30 Minutes 200,000.00 1,000,000.00 1,200,000.00

42. AA 60 Minutes 330,038.38 650,000.00 980,038.38 45 Minutes 266,340.38 650,000.00 916,340.38 30 Minutes 198,775.50 650,000.00 848,775.50 TELEVISION PERSONAL PAID ANNOUNCEMENT (LOCAL) DURATION OBITUARY & CHIEFTAINCY GOVT. TRADE INSTITUTION POLITICAL RELIGIOUS (N) (N) & ASSOCIATION PARTY RATE RATE RATE RATE

43. 60 5,000.00 5,000.00 6,000.00 15,000.00 Seconds

44. 45 4,500.00 4,500.00 5,500.00 12,000.00 Seconds

45. 30 3,500.00 3,500.00 5,000.00 10,000.00 Seconds DOCUMENTARY COMMERCIAL SPOTLIGHT (LOCAL) DURATION AIRTIME (N) PRODUCTION COST (N) TOTAL (N) RATE RATE RATE

46. 60 Minutes 200,000.00 250,000.00 450,000.00

47. 45 Minutes 180,000.00 200,000.00 380,000.00

48. 30 Minutes 80,000.00 150,000.00 230,000.00

49. 15 Minutes 65,000.00 120,000.00 185,000.00

50. 10 Minutes 50,000.00 80,000.00 130,000.00

51. 5 Minutes 30,000.00 50,000.00 80,000.00 COMMERCIAL PROGRAMMES PROMOTION JINGLE (LOCAL) PROGRAMME BUSINESS FORUM (FM) N MARKET LINKS (FM) (N) SHOWCASE RATE RATE RATE

52. SPONSORSHIP 17,000.00 17,000.00 39,375.00 4 DAYS JINGLE

53. PARTICIPATION 3,000.00 3,000.00 NIL

54. FULL PACKAGE 69,300.00 69,300.00 118,125.00 Maximum duration of each programme promotion Jingle: - 180 Seconds Maximum duration of each promotion material in a jingle: - 60 Seconds Schedule of Broadcast of each programme promotional Jingle:- Two (2) Times Daily for 4 days on TV and Three (3) Times daily for 4 Days on FM. COMMERCIAL NEWS ON TV DURATION MAIN NEWS NEWS BIT ONE MENTION RATE RATE

55. 3 Minutes 27,668.00 9,187.50 COMMERCIAL NEWS ON FM DURATION MAIN NEWS PIGDIN NEWS BIT ONE MENTION RATE RATE RATE

56. 3 Minutes 18,375.00 6,562.50 6,562.50 USE OF STUDIO TV FM RATE RATE

57. STUDIO BOOKING PER HOUR 2,625,000

58. EDITING PER HOUR 3,937.50 1,968.75 SELECTED POSITIONS

1. Branding /Back drop 5 minutes N45,000.00

2. Fixed time spot attracts 25% surcharge

3. News Adjacency spot attract 50% surcharge

4. Mid News Commercial on Television N10,000.00 and Radio N5,000.00

5. Mid News on Commercial on (product) attract 100% surcharge

7. Translation attracts N1,000.00 Annexure III MDA: DBS WARRI RADIO AUDIENCE SEGMENTATION TIME CLASSIFICATION PERIOD

1. AAA 6.15am - 9am MONDAY -SUNDAY 3pm - 7pm PUBLIC HOLIDAY

2. AA 9.30am - 3.30pm MONDAY- SUNDAY 12 noon - 1pm LOCAL COMMERCIAL SPOTS AND SOCIAL ANNOUNCEMENTS (FM) AUDIENCE SEGMENTATION 60 SECONDS 45 SECONDS 30 SECONDS RATE RATE RATE

3. AAA 4,600 3,900 3,200

4. AA 3,400 3,000 2,800 TIMING OF SCRIPT WORD DURATION 0-75 30 seconds 76-105 45 seconds 106-135 60 seconds 136-165 75 seconds 166-195 90 seconds 195-226 105 seconds 227-255 120 seconds 256-285 135 seconds 286-315 150 seconds 316-345 165 seconds 346-375 180 second LOCAL PROGRAMME SPONSORSHIP PER QUARTER (13 WEEKS) TIME DURATION AIRTIME (N) PRODUCTION TOTAL (N) SEGMENT RATE RATE RATE RATE

5. AAA 60 Minutes 450,000 60,000.00 510,000 45 Minutes 350,000 60,000.00 410,000 30 Minutes 250,000 60,000.00 310,000

6. AA 60 Minutes 350,000 60,000.00 410,000 45 Minutes 300,000 60,000.00 360,000 30 Minutes 200,000 60,000.00 260,000

7. A 60 Minutes 300,000 60,000.00 360,000 45 Minutes 250,000 60,000.00 310,000 30 Minutes 180,000 60,000.00 240,000

8. B 60 Minutes 250,000 60,000.00 310,000 45 Minutes 200,000 60,000.00 260,000 30 Minutes 150,000 60,000.00 210,000 SOCIAL DIARY & COMMERCIAL SPOTLIGHT (LOCAL) DURATION AIRTIME (N) PRODUCTION COST TOTAL (N) RATE RATE RATE

9. 60 Minutes 100,000.00 60,000.00 160,000.00

10. 45 Minutes 70,000.00 60,000.00 130,000.00

11. 30 Minutes 70,000.00 60,000.00 110,000.00

12. Political Documentary (30 Mins) 100,000.00 RELIGIOUS TIME SEGMENT 60 SECONDS (N) 45 SECONDS 30 SECONDS RATE RATE RATE

13. AAA 3,495.00 2,919.00 2,329.00

14. AA 3,200.00 2,750.00 2,190.00 TELEVISION AUDIENCE SEGMENTATION TIME CLASSIFICATION PERIOD

15. AAA 6.00pm-10.00pm Monday -Saturday 8.00am-10.00am Monday-Saturday GMD

16. AA 3.00pm-5.30pm Monday - Sunday 10.30pm -12 Midnight Monday - Sunday COMMERCIAL SPOTS AND SOCIAL ANNOUNCEMENTS AUDIENCE SEGMENTATION 60 SECONDS (N) 45 SECONDS 30 SECONDS RATE RATE RATE

17. AAA 8,900.00 7,000.00 5,600.00

18. AA 7,500.00 6,000.00 4,700.00 PROGRAMME SPONSORSHIP PER QUARTER (13 WEEKS) TIME DURATION AIRTIME (N) PRODUCTION TOTAL SEGMENT RATE RATE RATE

19. AAA 60 Minutes 600,000.00 520,000.00 1,120,000.00 45 Minutes 450,000.00 520,000.00 970,000.00 30 Minutes 350,000.00 520,000.00 870,000.00

20. AA 60 Minutes 326,895.00 520,000.00 846,895.00 45 Minutes 263,803.00 520,000.00 783,803.00 30 Minutes 196,884.00 520,000.00 716,884.00 PROGRAMME SPONSORSHIP PER QUARTER (13 WEEKS) PROGRAMME FOOTS DRTV GUSI GOOD MORNING DELTA GMD RATE RATE RATE

21. SPONSORSHIP 36,000.00 36,000.00 MONDAY-FRIDAY N120,000.00 PER QUARTER EACH SATURDAY N150,000.00

22. INTERVIEW Monday- Friday 30,000.00 PROMO Saturday 40,000.00

23. POLITICAL 100,000.00 INTERVIEW SOCIAL DIARY & COMMERCIAL SPOTLIGHT DURATION AIRTIME (N) PRODUCTION TOTAL RATE RATE RATE

24. 60 Minutes 150,000.00 180,000.00 310,000.00

25. 45 Minutes 130,000.00 180,000.00 310,000.00

26. 30 Minutes 100,000.00 180,000.00 280,000.00

27. POLITICAL DOCUMENTARY (30 MINS) 200,000.00 OBITUARY AUDIENCE 60 SECONDS 45 SECONDS 30 SECONDS SEGMENTATION RATE RATE RATE

28. AAA N8,415.00 N7,023.00 N5,608.00

29. AA N7,768.00 N6,483.00 N5,177.00 CHIEFTAINCY SEGMENTATION 60 SECONDS 45 SECONDS 30 SECONDS RATE RATE RATE

30. AAA 12,391.00 10,301.00 8,262.00

31. AA 11,438.00 9,509.00 7,627.00 TRADE UNION, ASSOCIATIONS, INSTITUTIONS, AND MEETINGS AUDIENCE SEGMENTATION 60 SECONDS 45 SECONDS 30 SECONDS RATE RATE RATE

32. AAA 15,230.00 N13,718.00 N12,182.00

33. AA 13,961.00 N12,575.00 N11,167.00 POLITICAL PARTY AUDIENCE SEGMENTATION 60 SECONDS 45 SECONDS 30 SECONDS RATE RATE RATE

34. AAA N18,612.00 N15,822.00 N13,028.00

35. AA N17,766.00 N15,103.00 N12,436.00 RELIGIOUS AUDIENCE SEGMENTATION 60 SECONDS 45 SECONDS 30 SECONDS RATE RATE RATE

36. AAA N5,826.00 N4,862.00 N3,883.00

37. AA N5,503.00 N4,592.00 N3,667.00 COMMERCIAL PROGRAMME PROMOTION (LOCAL) PROGRAMME BUSINESS FORUM BUSINESS MARKET SHOWCASE/PANORAMA CONNECTION (FM) N LINK (TV) N (FM) N RATE RATE RATE

38. SPONSORSHIP 47,500.00 47,500.00 80,000.00 4 DAYSJINGLE

39. PARTICIPATION 4,000.00 4,000.00 8,000.00

40. FULL PACKAGE 105,600.00 105,600.00 180,000.00 Maximum duration of each programme 180 seconds Maximum duration of each promotional in a jingle 60 seconds Schedule of broadcast of each programme promotion jingle Two (2) times daily for 4 days on TV and three (3) times daily for 4 days on FM RELIGIOUS PROGRAMME SPONSORSHIP PER QUARTER (13 WEEKS) DURATION (N) AIRTIME (N) RATE

41. 60 MINUTES 500,000

42. 30 MINUTES 300,000 COMMERCIAL NEWS ON TELEVISION DURATION MAIN NEWS CORPORATE MAIN NEWS SOCIAL RELIGIOUS ORGANIZATION N EVENTS N RATE RATE RATE ONE

43. 3 43,200.00 25,000.00 18,000.00 MENTION MINUTES HYPE FEE ON TV MAXIMUM (2) MINUTES ONE PRESENTATION MAXIMUM TWO MINUTES N7,500.00 USE OF STUDIO TV FM RATE RATE

44. STUDIO BOOKING PER HOUR 5,000.00 3,000.00

45. EDITING PER HOUR 3,000.00 SELECTED POSITIONS

1. Time check 7 seconds duration attracts 50% of 60 seconds rate plus 25% surcharge.

4. Programme Displacement or press stop commercial attracts 100% surcharge.

6. Translation attracts N600.00 surcharge VOLUME DISCOUNT RATE AND COMMISSION VOLUME DISCOUNT N COMMISSION RATE

46. 80,000.00 - 100,000.00 8%

47. 101,000.00 10%

48. 301,000.00 12%

49. 401,000.00 14%

50. 501,000.00 and above 15% Annexure IV MDA: DELTA STATE ENVIRONMENTAL PROTECTION AGENCY (Gaseous Emission/Environmental Pollution/Effluent Discharge Fees) Category A: (i) Oil Servicing/Production Companies with Crude oil well (ii) Oil Servicing/Production Companies ( Without Crude oil well but with Residential quarters) (iii) Gas Exploration Company (iv) Gas Producing Company (v) Power Generating Company (vi) Aerodromes, Airport and Aviation/ Airline/ Shipping/ Maritime Company (vii) Construction Company with Asphalt/Bitumen Company (viii) Telecommunications Mast/Base Station (per LGA) (ix) Glass Producing Company (x) Oil Drilling Company Category B (i) Oil Servicing Companies (Without Oil but Residential Quarters) (ii) Oil Servicing Companies (without Oil Well) (iii) Oil Seismic Companies (iv) Petroleum Tank Farm (Loading Depot) (v) Gas Loading Depot (vi) Aluminium/Roofing Sheets Producing Company (vii) Iron/Steel/Metal/Manufacturing Company (viii) Shopping Mall Category C (i) Fertilizer/ Ammonia/ Urea Manufacturing Companies (ii) Cement/Asbestos Manufacturing Companies (iii) Synthetic Fiber Companies (iv) Construction Company Without Asphalt/Bitumen Plant (v) Rubber/Tyre Manufacturing Company (vi) Vegetable Oil Producing Companies (vii) Asphalt and Bitumen Producing Company (viii) Industrial Machinery Manufacturing Company (ix) Fibre Optics Base Station (x) Brewery Company Category D (i) Satellite Television Transmitting Base Station (ii) Battery Manufacturing Company (iii) Cables, Electrical and Electronic Companies (iv) Marbles/Terrazo, Interlocking Blocks, Building Block Manufacturing Company (v) Textile Manufacturing Companies (vi) Dairy Products Producing Companies (vii) Soft Drink Manufacturing Companies (viii) Detergents and Soap Manufacturing Companies (ix) Pharmaceutical Manufacturing Companies (x) Animal Feed Manufacturing Industry/Flour Mill (xi) Electricity Distribution Company (xii) Pulp and Paper Producing Company (xiii) Telecommunication Service Centres/Office (xiv) Plastic/Nylon Manufacturing Company (xv) Central Bank (xvi) Fruit Drink Company Category E (i) Marine and Dredging Company (a) Small (b) Medium (c) Large (ii) Hotels (a) Less Than 20 Rooms (b) 20-49 Rooms (c) 50 Rooms and Above (iii) Radio/Television Transmitting Centers (iv) Night Club (v) Paints/Foam/Chemical Manufacturing and Marketing Company (vi) Financial Institutions (a) Banks (b) Other Financial/Loan Companies (Head Quarters) (c) Other Financial/Loan Companies (Branches) (vii) Satelite Television Representative Dealer (viii) Fish Marketing, Frozen Food and Preserving Company (a) Big (b) Small (ix) Fast Food (x) Food Processing/Food Canning Company (xi) Major Breweries Drinks/Food/Beverages Distribution Company (xii) Hospitals/Clinics With Laboratory (xiii) Hospitals/Clinics Without Laboratory (xiv) Private Mortuary (xv) Amusement Park/Recreation Outfit (xvi) Leather Manufacturing and Training Company (xvii) Industrial Gas Marketing Company (xviii) Cement/Asbestos Distribution Company (xix) Table Water Companies/Water Bottling/Packaging Company (xx) Pharmaceutical Marketing Company (xxi) Bakery (xxii) Confectionery (xxiii) Bar/Lounge (xxiv) Private Motor Park (xxv) Mechanized Laundry/Drycleaner (xxvi) Candle and other Wax Producing Companies (xxvii) Dyes and Ink and Ball Pen Manufacturing Companies (xxviii) Laboratories (Medical/Environmental and Chemical) Company (xxix) Packaging Company (xxx) Sewage Treatment Company (xxxi) Petrol Filling Station 1 - 5 Pumps 6 Pumps and Above (xxxii) Gas Filling Station (xxxiii) Carpet and Rug Manufacturing Companies (xxxiv) Sawmill (xxxv) Welding/Fabrication Company (xxxvi) Schools (xxxvii) Printing Press (xxxviii) Transport Company (xxxix) Electronics Manufacturing/Distribution (xl) Poultry Farms (a) 200-2,000 Birds (b) 2001-10,000 Birds (c) Above 10,000 (xli) Super Market A. Large B. Medium C. Small (xlii) Piggery (xliii) Restaurant (xliv) Party/Event Rentals Company (a) Small (b) Large (xlv) Photographic Marketing/Processing Company (xlvi) Service and Processing Company (xlvii) Motor Mechanic Workshop (xlviii) Abattoirs and Lairages (xlix) Provision Stores and Others (l) Provision Stores (li) Car Wash (lii) G.S.M Phone and Accessories Stores Category F (i) All other Companies (Business/Facility) Not Classified Under This Schedule and Other Schedule (ii) Any Industry/Facility Found Wanting Shall Be Liable to Pay a Minimum of Seismic Survey Annexure V MDA: DELTA STATE FIRE SERVICE FIRE PRECAUTION/INSPECTION FEES

RATE/FEE/CHARGES RATE Fire Safety Certificate in Respect of Petrol Filling Station 50,000.00 Renewal Fee Per Annum 20,000.00 Roadside Dealer Kerosene Fee 5,000.00 Renewal Fee Per Annum 2,000.00 Roadside Engine Oil & Diesel Fees 5,000.00 Renewal Fee Per Annum 2,500.00 Domestic Gas Store Fees 5,000.00 Renewal Fee Per Annum 2,500.00 Industrial Gas Store 20,000.00 Renewal Fee Per Annum 10,000.00 Industrial Gas Plant Fees 50,000.00 Renewal Fee Per Annum 20,000.00 License Fees for industrial Enterprises category "A" includes employing up to 20 staff and above and occupying land area of 100 x 100 and above A. Oil Industries B. Steel Industries C. Chemical Industries D. Textile Industries E. Carpet Industries F. Bottling Industries G. Foam Industries H. Rubber Industries I. Brewery Industries J. Shoe Industries K. Polythene industries, Fees per annum each 50,000.00 Renewal fees per annum 20,000.00 License Fees for Industrial Enterprises Category "B" Including Employing less than 20 staff and occupying less than 100 x 100ft A. Sawmill B. Bakery C. Mechanic Workshop D. Welding Workshop E. Electrical Workshop F. Fabricating Workshop fee per annum each G. Water Satchet/Bottled Companies, Fees per annum each 10,000.00 H. (All other industries that falls into the same category as in "A" and "B" above shall be assessed by the fire authority accordingly). Renewal fees per annum 5,000.00 i. Minor furniture workshop fees 5,000.00 Renewal fees per annum 2,000.00 ii. Wood planning workshop fee 5,000.00 Renewal fees per annum 2,000.00 iii. Electronic store fee 10,000.00 Renewal fees per annum 5,000.00 iv. Bank 100,000.00 Renewal fees per annum 50,000.00 v. Other Financial & Loan Companies (HQTR) 20,000.00 Renewal fees per annum 10,000.00 vi. Other Financial & Loan Companies (Branches) 20,000.00 Renewal fees per annum 10,000.00 vii. Warehouse fees 10,000.00 Renewal fees per annum 5,000.00 viii. Fire Safety Equipment store fee 10,000.00 Renewal fees per annum 5,000.00 ix. Fuel dumps depot fees 30,000.00 Renewal fees per annum 15,000.00 x. Standard furniture workshop with less than ten employees 20,000.00 Renewal fees per annum 10,000.00 xi. Hotels Category "A" ( Hotel with 30 rooms and above or lodging 50,000.00 accommodation with air conditioner fee Renewal fees per annum 25,000.00 xii. "B" Hotel with or without air conditioner with 15-30 rooms fees 30,000.00 Renewal fees per annum 20,000.00 xiii. "C" Hotel with or without air conditioner with less than 15 rooms fees 20,000.00 Renewal fees per annum 10,000.00 xiv. "D" Fast food fees 30,000.00 Renewal fees per annum 20,000.00 xv. "E" Restaurants and drinking parlor fee 10,000.00 Renewal fees per annum 5,000.00 xvi. Hair dressing saloon fee 3,000.00 Renewal fees per annum 2,000.00 xvii. Printing Press without automatic equipment 10,000.00 Renewal fees per annum 5,000.00 xviii. (i) Cinema fee 50,000.00 Renewal fees per annum 20,000.00 xix. (ii) Video theater fee 5,000.00 Renewal fees per annum 2,000.00 xx. (i) shopping mall fee 100,000.00 Renewal fees per annum 50,000.00 xxi. (ii) Departmental store fee 30,000.00 Renewal fees per annum 20,000.00 xxii. (iii) Supermarket fee 10,000.00 Renewal fees per annum 5,000.00 xxiii. Provision store fee 2,000.00 Renewal fees per annum 1,000.00 xxiv. Fashion Designer/Seamstress 3,000.00 Renewal fees per annum 1,500.00 xxv. Motor spare parts fee 5,000.00 Renewal fees per annum 3,000.00 xxvi. Motor Cycle spare parts fee 5,000.00 Renewal fees per annum 2,000.00 xxvii. Vehicular tyre store fee 5,000.00 Renewal fees per annum 2,000.00 xxviii. License fee for Category "A" ( Supermarket, Pharmacy, wholesale 20,000.00 shops and large commercial outfits) Renewal fees per annum 10,000.00 xxix. License fee for Category "B" ( Small, and Medium scale shops, Artisans 5,000.00 e.g carpenters, etc and other specialized shops) Renewal fees per annum 2,000.00 xxx. Electricity generation and distribution station inspection fee on safety 50,000.00 contingency plants protection enforcement Renewal fees per annum 20,000.00 xxxi. Civil Engineering Companies or Enterprises 50,000.00 Renewal fees per annum 20,000.00 xxxii. Mechanical Engineering Companies or Enterprises 50,000.00 Renewal fees per annum 20,000.00 xxxiii. Motor Park 30,000.00 Renewal fees per annum 10,000.00 xxxvi. Oil Palm Industry 20,000.00 Renewal fees per annum 10,000.00 xxxv. Petroleum Exploration Companies Inspection fee on safety contingency 100,000.00 plans and protection enforcement Renewal fees per annum 50,000.00 xxxvi. Communication company per annum 200,000.00 Renewal fees per annum 100,000.00 i. Training in basic fire fighting course 4 months per trainee 50,000.00 ii. Training in use of B.A per week training 15,000.00 iii. Industrial course per week per trainee 15,000.00 iv. Instructor's course per week per trainee 30,000.00 Loan of equipment other than those specified above a. Ladders, including fire brigade personnel per day or part 3,000.00 of a day b. One length of hose per day or part of a day 2,250.00 c. Other equipment rent per hour 300.00 i. Induction course of fire prevention/protection/protection in ii. Industries 37,500.00 per candidate per month ii. Inspection fee on service rendered other than fire fighting 5,000.00 iii. Motor dealer company fees per annum 30,000.00 Renewal fees per annum 15,000.00

S/NO. RATES/FEES/CHARGES RATES N

1. Cold Rooms 20,000.00 Renewal Fees per annum 10,000.00

2. Fire safety certificate in respect of Tank farms 100,000.00 Renewal fees per annum 50,000.00

3. Private Schools (a) Group A 100 and above students 50,000.00 Renewal fees per annum 20,000.00 (b) Group B. below 100 students 20,000.00 Renewal fees per annum 10,000.00

4. Block industries 10,000.00 Renewal fees per annum 5,000.00

5. Cement Stores 10,000.00 Renewal fees per annum 5,000.00

6. Building materials stores 10,000.00 Renewal fees per annum 5,000.00

7. Beer Palour 5,000.00 Renewal fees per annum 2,500.00 Annexure VI MDA: DELTA STATE TOURISM BOARD REGISTRATION FEES FOR ACCOMMODATION, FOOD SERVICES AND TOURISM ESTABLISHMENTS A. Accommodation Establishments (Hotels, Motels & Guest Houses) S/NO Category Form Fee (N) Registration Fee Renewal Fee per annum i. International 1,000.00 500,000.00 250,000.00 ii. National 1,000.00 100,000.00 50,000.00 iii. Urban 1,000.00 60,000.00 30,000.00 iv. Sub urban 1,000.00 20,000.00 10,000.00 v. Rural/others 1,000.00 10,000.00 5,000.00 B. Tourism Enterprises (Tours Operators, Travel Agents, Consultants etc) S/NO Category Form Fee Registration Renewal Fee per (N) Fee annum i. Travel Agencies, Tour Operators 1,000.00 10,000.00 5,000.00 ii. Tourism Promoters/Consultants 1,000.00 10,000.00 5,000.00 iii. Amusement/Theme Parks/Gardens 1,000.00 10,000.00 5,000.00 iv. Night Clubs/Casinos, Conference 1,000.00 15,000.00 7,500.00 Centres v. Handicrafts/Sourvenir& Others a. National 1,000.00 5,000.00 2,500.00 b. Local 1,000.00 2,000.00 1,000.00 Annexure VII MDA: DELTA STATE URBAN WATER BOARD S/N ACCOMMODATION ROOM TYPE: RATE N/PER ANNUM 1a. House of 1-6 rooms 750.00 b. House of 7 rooms and above 1,500.00

2. ACCOMMODATION FLAT TYPE: a. Two bedrooms Flat 1,500.00 b. Three and four bedroom flat 2,250.00 c. Five and six bedroom flats/Mansion/Duplex 3,750.00

3. BUILDING SITES: a. Private Building 7,500.00 b. Commercial Building Site 18,750.00 c. Corporate Building Site 37,500.00

4. INDUSTRIAL CONSUMERS a. Large Industry 45,000.00 b. Small Industry 15,000.00 c. Small scale Industry 2,500.00 d. Fixed demand charge of meter 15,000.00 e. Meters for industrial use 50,000.00

5. COMMERCIAL CONSUMERS a. Highly commercialized organizations, water sachet companies, Petrol 3,000.00 Stations, Car wash, Fast food centres and hotels with 15 rooms and below b. Hotels with 15 -30 rooms 5,000.00 c. Hotels with 31 rooms and above 10,000.00 d. Hairdresser salon 500.00 e. Abattoirs 10,000.00 f. Drycleaners 500.00 g. Poultry farms 1,000.00 h. Supermarkets/chemist shop 1,000.00 i. Modern market 25,000.00

6. RESTAURANTS AND CANTEENS a. Standard restaurant 1,500 b. Local restaurant 500.00

7. BANKS a. Banks 10,000.00

8. SCHOOLS a. Public school (day) 5,000.00 b. Private school (boarding) 10,000.00 d. Private school (day) 10,000.00 e. Universities/colleges/polytechnics 20,000.00

9. HOSPITAL a. Government and private hospitals 10,000.00

10. GOVERNMENT OFFICES a. Ministry 10,000.00 b. Board/Agency 5,000.00 c. House of Assembly 10,000.00 d. Government House/Commissioner Quarters 50,000.00 e. Quarters 10,000.00 f. PS Quarters 2,000.00 g. SSG/HOS/Judges' Quarters/ Government Guest House 10,000.00

11. ARMY/NAVY BARRACKS 50,000.00

12. POLICE BARRACKS THROUGHOUT THE STATE 50,000.00

13. CHURCHES/MOSQUES a. Big 1,000.00 b. Small 500.00

14. AMUSEMENT PARK/FOUNTAIN 5,000.00

15. GARAGE/MOTOR PARK a. Garage/motor park 2,000.00 b. Mechanic village 5,000.00

16. WATER CONNECTION SERVICE a. Application form 3,000.00 b. New water connection fee 4,500.00 c. Inspection fee 1,000.00 d. Reconnection fee 2,000.00

17. TANKERS SERVICES BY WATER BOARD a. 500 litres 500/trip b. 1000 litres 1,000/trip c. 2000 litres 2,000/trip d. 5000 litres 3,000/trip

18. DOMESTIC/INDUSTRIAL/COMMERCIAL BOREHOLE a. Application form 1,000.00 b. Inspection fee 1,000.00 c. License fee - Domestic 2,500 p.a - Commercial 15,000 p.a - Industrial/Govt 20,000 p.a

19. MINISTRIES/DEPT./AGENCIES/CORPORATE BODIES e.g 10,000 p.a BANKS/GOVERNMENT HOSPITALS/HOTELS WITH 31 ROOMS AND ABOVE: - Private hospitals 5,000 p.a - Churches/Mosques Nil - Industries using water as raw materials 25,000 p.a Annexure VIII MDA: DELTA STATE WASTE MANAGEMENT BOARD (Waste Management Fee) RATES/FEES/CHARGES

1. Motor/Diesel mechanic workshop i. motor-cycle dealer ii. Motor dealer i. Sales of foam /mattress (store) ii. Sales of foam/mattress (depot)

13. Hotel accommodation with 1 To 20 rooms

14. Hotel accommodation with 21 rooms & above

16. Distillates product production company

17. Fast food center i. Cold room (owner) ii. Cold room owner/import of frozen food

18. Industrial tools /Safety equipment dealer

23. Steel manufacturing (Production) company category "A" -1001 above workers

24. Steel manufacturing (production) company category "B" - 500 to 1000 workers

25. Steel manufacturing (production) company category "C" -1 to 500 workers

26. Steel manufacturing (production) company with residential quarters category "A"

27. Steel manufacturing (production|) company with residential quarters category "B"

28. Steel manufacturing (production) company with residential quarters category ''C''

29. Scrap yard/scrap dealer i. Large Corporate Residential Estates ii. Large Residential Estates

30. Bottled/Sachet water production company

31. Private Tertiary Institution i. Private Secondary School ii. Private Primary School

35. Private Transport owner category "A" with (20) vehicles and above

36. Private transport owner category "B" with 21-199 vehicles

37. Private transport owner category "C" with 200 vehicles and below FINANCIAL INSTITUTIONS

39. Other Financial/Loan Companies (Headquarters)

40. Other Financial/Loan Companies (Branches)

41. Aluminum store/workshop Annexure IX MDA: DIRECTORATE OF CULTURE AND TOURISM DELTA TOURS HIRING UNIT, HIRING TARIFF 30-SEATER TOYOTA BUS S/NO RATE/FEE/CHARGES RATE

1. Asaba, Ibusa, Okpanam, Anwai, Issele-azagba 23,000.00

2. Ogwashi-uku, Ubulu- uku, Issele -uku, Illah 23,000.00

3. Umunede, Agbor, OnichaUgbo, Onicha-Olona, Obomkpa, OwaOyibu 27,000.00

4. Kwale, Oleh, Ozoro, Abraka, Eku, Obiaruku, Awka, 32,000.00

5. Onitsha,Mkpor, Oba 26,000.00

6. Warri,Orerokpe, Sapele, Benin, Ughelli, Oghara, Enugu, Nnewi 38,000.00

7. Bomadi, Patani, Ekpoma, Uromi, Auchi, Abudu, Agenegbode, Fugar, 40,000.00 Igarra, Ubiaja, Ewu, Koko, Owerri

8. Mbaise, Iyogwa 42,000.00

9. Nsukka, Yenagoa, Odi, Kaiama, Ososor, Umuahia 45,000.00

10. Port-Harcourt, Aba, Abakiliki 50,000.00

11. Akure, Okene, Ajaokuta, Kabba, Lokoja 65,000.00

12. Lagos, Abuja, Ibadan, Abeokuta, Oshogbo, Ado Ekiti, Calabar, Uyo, Eket 70,000.00

13. Obudu Cattle Ranch, Ilorin 70,000.00

14. Gombe, Makurdi 100,000.00

15. Sokoto, Maiduguri, Katsina 120,000.00 DELTA TOURS HIRING UNIT, HIRING TARIFF 18-SEATER TOYOTA BUS (A/C) S/NO RATE/FEE/CHARGES RATE

1. Asaba, Ibusa, Okpanam, Anwai, Issele-azagba 19,000.00

2. Ogwashi-uku, Ubulu- uku, Issele -uku, Illah 19,000.00

3. Umunede, Agbor, OnichaUgbo, Onicha-Olona, Obomkpa, OwaOyibu 21,000.00

4. Kwale, Oleh, Ozoro, Abraka, Eku, Obiaruku, Awka, 23,000.00

5. Onitsha, Nkpor, Oba, Awka,Nnewi 21,000.00

6. Warri, Orerokpe, Sapele, Benin, Ughelli, Oghara 26,000.00

7. Bomadi, Patani, Ekpoma, Uromi, Auchi, Auchi, Abudu, Agenegbode, Fugar, 25,000.00 Afuze, Igarra, Ubiaja, Ewu

8. Enugu, Koko, Igarra 29,000.00

9. Nsukka, Yenagoa, Odi, Kaiama, Ososor, Umuahia 32,000.00

10. Port-Harcourt, Aba, Abakiliki 35,000.00

11. Akure, Okene, Ajaokuta, Kabba, Lokoja 40,000.00

12. Lagos, Abuja, Ibadan, Abeokuta, Oshogbo, Ado Ekiti, Calabar, Uyo, Eket 50,000.00

13. Obudu Cattle Ranch, Ilorin 55,000.00

14. Gombe 70,000.00

15. Sokoto, Maiduguri, Kano, Katsina 90,000.00 Annexure X MDA: DIRECTORATE OF ESTABLISHMENTS AND PENSION RATE Renting of Hall 10,000.00/day

1. School: (a) Certificate Course 5,250.00 per session (b) Diploma Course 6,125.00 per session (c) Advance Diploma Course 8,750.00 per session

2. Examination (a) Limited Competition Examination 2,000.00 per candidate (b) Confirmation/ Promotion Examination 2,000.00 per candidate (c) DSSE 3,000.00 per candidate Public Service Rules & Regulations 3,000 per copy Annexure XI MDA: DIRECTORATE OF TRANSPORT FEES/RATES/CHARGES A Mechanical Deficiency Due to Negligence CODE PENALTY POINT RATE 1 Wiper WIP 1 5,000.00 2 Damaged Windscreen DWD 2 10,000.00 3 Cracked Windscreen CWD 1 10,000.00 4 No Windscreen NWD 3 50,000.00 5 Excessive Smoke Emission ESE 5 20,000.00 6 Fire Extinguisher FEV 1 10,000.00 7 Mirror violation MIV 1 5,000.00 8 Caution Sign CSV 3 5,000.00 9 Colour Violation CLV 5 50,000.00 10 Wheel Nuts/Bolts WND 1 5,000.00 11 Body Structure/Construction BSC 5 10,000.00 12 Seats STS 1 10,000.00 13 Horn NRN 1 10,000.00 14 Indicator IDS 1 5,000.00 15 Lighting system LGS 1 10,000.00 16 Transmission system TSS 1 5,000.00 17 Worn out tyres FPV 3 10,000.00 18 Faulty suspensions SSN 2 5,000.00 19 Jack violation JCK 1 5,000.00 20 Wheel spanner WSR 1 1,000.00 21 Spare tyre STE 2 5,000.00 22 Rear reflector RRR 1 5,000.00 23 Faulty braking system/hand brake FBS 2 5,000.00 B GENERAL OFFENCE 1 LIGHT/SIGN VIOLATION LSV 2 10,000.00 2 ROAD OBSTRUCTION VIOLATION OBS 3 20,000.00 3 ROUTE VIOLATION/DRIVING AGAINST TRAFFIC RTV 5 50,000.00 4 ROAD TRAFFIC VIOLATION RDV 1 30,000.00 5 SPEED VIOLATION SPV 3 20,000.00 6 VEHICLE LICENSE VIOLATION NVL 2 20,000.00 7 DRIVERS LICENSE VIOLATION NDL 3 20,000.00 8 DANGEROUS OVERTAKING VIOLATION DOV 3 10,000.00 9 TRAFFIC LIGHT DISOBEDIENCE TLV 5 10,000.00 10 TRAFFIC SIGNS/MARKINGS VIOLATION TSV 3 10,000.00 11 DANGEROUS DRIVING DGD 3 10,000.00 12 DRIVING UNDER ALCHOHOL/DRUG INFLUENCE DAD 5 40,000.00 13 FORGED PAPERS AND LICENSE FPL 5 50,000.00 14 UNAUTHORISED REMOVAL OF ML 42 UAR 5 10,000.00 15 FLYING PARTICLES VIOLATION FPV 5 20,000.00 16 NUMBER PLATE VIOLATION NPV 3 20,000.00 17 OVERLOADING VIOLATION OLV 2 20,000.00 18 IDENTIFICATION MARK TRANSFER IMT 10 15,000.00 19 OBSTRUCTING OFFICERS ON DUTY OOD 2 50,000.00 20 PROJECTING LOAD VIOLATION PLV 3 15,000.00 21 ASSAULTING OFFICERS ON DUTY AMD 10 50,000.00 22 ATTEMPTING TO CORRUPT OFFICERS ATC 10 30,000.00 23 OTHER VIOLATION OFFENCE OVO 1 10,000.00 24 REPROBATE OFFENDER ALERT SERIES ROAS 5 20,000.00 25 PASSENGER MANIFEST VIOLATION PMV 2 20,000.00 26 SEAT BELT VIOLATION SBV 1 10,000.00 27 USE OF PHONE WHILE DRIVING UPD 4 20,000.00 28 UNDERAGE DRIVING/RING VIOLATION UDV 5 10,000.00 29 DANGEROUS PARKING DGP 2 10,000.00 30 DAMAGE TO PUBLIC ITEM DPI 5 50,000.00 31 ROAD WORTHINESS VIOLATION RWV 2 20,000.00 32 HEAVY DUTY PERMIT VIOLATION HDV 1 20,000.00 33 HACKNEY CARRIAGE VIOLATION HCV 2 10,000.00 34 INSURANCE CERTIFICATE VIOLATION ICV 2 10,000.00 35 DRIVER/CONDUCTOR BADGE DCV 5 10,000.00 36 CRASH HELMET VIOLATION CHV 2 10,000.00 37 REFLECTIVE JACKET VIOLATION RJV 1 10,000.00 DIRECTORATE OF TRANSPORT

RATE/FEE/CHARGES RATE 1 Motor Spare Part Dealer 12,000.00 2 Private Transport Owner category "A" with 200 vehicles and 100,000.00 above 3 Private Transport Owner category "B" with 21-199 vehicles and 50,000.00 above 4 Private Transport Owner category "C" with 20 vehicles and below 10,000.00 1 Usage and Maintenance of Public Jetties 150,000.00 2 Berthing Fees ( Per watercraft): a. Tug Boat/Barge Category A: 8,000.00 Category B: 6,000.00 Category C: 5,000.00 b. Launch Category A: 4,000.00 Category B: 3,500.00 Category C: 3,000.00 c. Mammy-Wagon/Engine Boat Category A: 4,000.00 Category B: 3,500.00 Category C: 3,000.00 d. Speed Boat Category A: 4,000.00 Category B: 3,500.00 Category C: 3,000.00 e. Other Heavy Duty Vessels Category A: 4,000.00 Category B: On Assessment Category C: On Assessment f. Other Light Duty Vessels Category A: 4,000.00 Category B: On Assessment Category C: On Assessment g. Special Service Berthing(Daily) Category A: 4,000.00 Category B: On Assessment Category C: On Assessment h. Wrong Berthing Charges (daily) Category A: 5,000.00 Category B: 3,000.00 Category C: 1,000.00 i. Commercial Boat Category A: 100.00 Category B: 60.00 Category C: 50.00 3 Passengers Carriage Fees ( Per Voyage) a. Commercial Speedboat b. Commercial Mammy-Wagon c. Non-Commercial Boats 4 Towing/ Removal of wreck watercrafts On Assessment 5 Wrong parking in prohibited areas 5,000-15,000 6 Towing/Removal of broken-down vehicles 20,000.00 (Up to 1km) (Every other 1km) 3,000.00 7 Demurrage/Safekeeping of broken down vehicles 2,000 per day 8 Demurrage/Safekeeping of broken down watercrafts/vessels 2,000-20,000 per day 9 Usage/ Maintenance of State owned motor parks/garage On Assessment 10 Road/street usage/closure permit 50,000.00 11 Watercraft licence 2,000-50,000.00 12 Branding of road infrastructure (i) Bus Shelters Category A: 700,000.00 Category B: 500,000.00 Category C: 200,000.00 (ii) Street lamp posts 55,000.00 Category A: 30,000.00 Category B: 25,000.00 Category C: 35,000.00 (iii) Street directional signs Category A: 20,000.00 Category B: 10,000.00 Street numbering (letter box) Milestone Truck E ( Express road) 30,000.00 Truck A Road 20,000.00 Truck B 10,000.00 S/N RATES/FEES/CHARGES ANN 1 Motor Mechanic Registration 7,5 2 Tricycle and Motorcycle Spare Parts Dealership License 7,5 3 Motor Mechanic Workshop Permit 7,5 4 Bus, Car and Tricycle Permit 7,5 5 Lorry, Tipper and Articulated Vehicle Permit 7,5 6 Daily Commercial Motor-Cycle/Tricycle permit 7,5 7 Operational License for Driving School 7,5 Annexure XII MDA: DIRECTORATE OF YOUTH DEVELOPMENT S/N RATE

1. Registration of Clubs Association/Union 10,000.00

2. Renewal 5,000.00 Annexure XIII MDA: DELTA STATE DIRECT LABOUR AGENCY S/N EQUIPMENT RATE (Daily)

1. D8 Bulldozers 120,000.00

2. D7 Bulldozers 100,000.00

3. Pay Loader 65,000.00

4. Grader 65,000.00

5. Excavator 100,000.00

6. Tar Boiler (Bitumen Sprayer) 70,000.00

7. CS531 Soil Compactor 50,000.00

8. CS 434 Asphalt Compactor 45,000.00

9. CS 224 Asphalt Compactor 30,000.00

10. Paver (Asphalt finishing) 70,000.00

11. Lowbed 40,000.00/trip

12. Pneumatic Roller 50,000.00

13. Concrete mixer 10,000.00

14. 20 Tons Truck 30,000.00 Annexure XIV MDA: BOARD OF INTERNAL REVENUE POOLS BETTING AND LICENCE FEES S/N TYPE OF BUSINESS RATE (N)

1. POOLS BETTING: (i) Promoters Operational Licence 300,000.00 P.A (ii) Agents Operational Licence 10,000.00 P.A (iii) Agents Annual Tax 10,000.00 P.A (iv) Promoters weekly Tax 10,000.00 weekly (v) Bank indemnity 1,000,000.00

2. LOTTERY: Application Fee 50,000.00 non-refundable Operational Licence 200,000.00 P.A Tax 15% OF 1ST, 2ND& 3RD prices

3. (i) Development levy 100.00 P.A (ii) Minimum Tax payable in Delta To be determined by the Service in accordance State with PITA, 2004 RATE UNSKILLED INFORMAL SECTOR TAXES (IDENTIFIABLE GROUP TAXATION - IGT) CATEGORY Markets, Unions, Retailers, Artisans 50.00 Per day etc 1,000.00 Monthly 12,000.00 Per Annum Annexure XV MINISTRY OF HEALTH/HOSPITAL MANAGEMENT BOARD RATE

1. CARDS FEE: i. Adult/ children above 5yrs 100 ii. Children less than 5yrs FREE iii. Police cases/report 100 iv. Follow up visits 100 v. Amenity ward

2. ADMISSION CASE NOTE: i . Adult/ children above 5yrs 400 ii. Children less than 5yrs FREE

3. BED FEE i. Ordinary 200 ii. Amenity ward 1,000.00-2,000.00 iii. VIP suite e.g Warri 1,000.00-2,000.00 iv. Card fee to HMB 100 v. Consultation fee after official hours 200 vi. Revisit /follow up-IGR 100 per visit vii. Case note fee to HMB 400 viii. Specialist consultation fee -IGR 200 per visit ix. Maternity leave Certificate 500 x. Medical certificate/fitness/Driver's license 500 xi. Medical report 1,000 xii. Death certificate - in hospital 1,000 xiii. Outside hospital 2,000 xiv. Police case/report 1,000 xv. Fire arm license 5,000 i. Minor dressing -per dressing 300 ii. Major dressing - per dressing 500 iii. Minor suturing 1,000 iv. Major suturing 2,000

5. DIETETICS i. Dietary counseling 500.00 ii. Dietary sheet 1,000.00

6. SURGERY I & D Suturing i. Minor 3,000.00 ii. Intermediate Surgery Appendicectomy, 6,000.00 Herniorrhaphy etc iii. Major 10,000.00 iv. POP Application & removal 1,000.00-2,000.00

7. MATERNITY SERVICES i. Registration/Booking Free ii. Normal Delivery Free iii. Other Delivery Free

8. MORTUARY SERVICES: i. Within town Charges at the discretion of ii. Outside town the Hospitals due to high level of com iii. Outside state iv. South-west zone v. South-east zone vi. Middle Belt vii. Far North

9. OBITUARY SERVICES i. Embalmment (skill only) 8,000 Admitted Patient storage case 100-200/ day ii. 1st 72 hours Free iii. Theater Discretional iv. Ceremonial v. DRF 3,000 vi. IGR 5,000

1. Storage charge per day 100-200

2. Post mortem 5,000

10. SELLING SPACE-Rental 1000-3000/ month

11. MEDICAL CERTIFICATES i. Medical Examination 500 ii. Drivers license 500 iii. Firearm license 5,000 iv. Death Certificate 1,000-2,000 v. Physiotherapy Reg. 500 Per session 500

12. CONSULTANT/ SPECIAL CLINIC nil

13. INTERNATIONAL CARD/ BOOKING 200 per visit (Adult)

14. CHARGES i. Normal Delivery FREE ii. Unbooked FREE iii. Caesarean section (C/S) FREE iv. Vaginal ( Forceps/Vacuum delivery) FREE v. Manual removal of placenta FREE vi. Suturing of epistomy FREE vii. Evacuation of the Uterus FREE

15. ENT FREE i. Removal of foreign body 500 (ear/nose) ii. Ear/Nose 1,000.00 iii. Throat 2,000.00 iv. Aural toileting 1,000.00 v. Ear Syringing 1,000.00 vi. Ears vii. Anthral wash out 2,000.00

16. A. GENERAL EYE CLINIC i. Refraction 500.00 ii. Removal of foreign body 1,000.00 iii. Tonometry 500.00 iv. Minor operation 4,000.00 v. Major operation 6,000.00 vi. Lop/eye test 500 vii. Dilation 200 viii. Clinic revisit 200 ix. Probe & syringing 500 x. Sub conj injection 300 xi. Saline irrigation 200 xii. Daily ocular/wound 200

17. A. DRESSING i. Biometry 1,000 ii. Ocular scan 2,000 iii. Visual fields test 2,000 B. Frames /Accessories i. Simple Frames 2,000 ii. Simple designers 3,000 iii. Designers 6,500 iv. Case & Lens Cloth 500 v. Ropes 200 vi. Sunglasses 1,500 C. Optical lenses i. Simple Lenses 2,000 ii. Mini Special Order/G Lenticular/Minus add 3,000 (Fused) high iii. Special Order/cyI add/21d-25d/plastic D-top cyI 8,000 iv. Lenticular Lenses (17d- 20d) 4,500 v. Varilux Large Frame White 7,000 D. Fixing of lenses i. Simple lens full rim plastic/metal 300 ii. Half rim/rimless frame 500 iii. Special order 1,000 iv. With personal frame 1,000 v. Tinting 100

18. ORTHOPAEDICS CASE i. POP Application 1,000.00-2,000.00 ii. POP Removal 500.00 iii. Prosthesis Variable iv. Major Surgery 2,000 v. Minor Surgery 500

19. PHYSIOTHERAPY CASE i. Registration 500 ii. Major session 500 iii. Minor session 250

20. PAEDIATRICS CASE i. EBT FREE ii. Phototherapy FREE iii. Incubator FREE

21. PRICE LIST FOR DENTAL TREATMENT ORAL SURGERY i. Scaling and Polishing 2,000.00 ii. Filling 500.00 iii. Dentures 3,000.00-30,000.00 iv. Extraction 2,000.00-3,000.00 v. Dressing 2,000.00

1. Anteriors 3,000.00

2. Posteriors 4,000.00

3. Mobile Tooth 2,000.00

4. Decidious 2,000.00

22. EXCISIONS 6,000.00 i. Incision & Drainage 4,000.00 ii. Wound Dressing 2,000.00 iii. Suturing (Major) 2,000.00 (Minor) 1,500.00 iv. Histology 5,000.00 v. I.M.F (Intra Maxillary Fixation) 20,000.00 vi. Splinting (Stainless Steel Mrs.) 7,000.00 vii. Acrylic/GIC (Glass Ionomar Cement) 7,000.00

23. RESTORATIVE FILLINGS PER TOOTH i. Amalgam 3,500.00 ii. GIC (Glass Ionomar Cement 3,000.00 iii. Temp Dressing 2,000.00 iv. Composite 5,000.00

24. ADVANCED CONSERVATIVE TREATMENT i. Root Canal Treatment 8,000.00 ii. Anterior Pulpectomy, Pulpotomy 6,000.00

25. REMOVABLE PARTIAL DENTURE i. Single Tooth & Base plate 3,000.00 ii. Additional 1,500.00 iii. Full-Full 30,000.00 iv. Partial Full 20,000.00

26. PREVENTIVE TREATMENT i. Scaling & Polishing 2,000.00 ii. Poor Oral Hygiene 2,000.00 iii. Very Poor Oral Hygiene 2,500.00 iv. Tobacco Stain 3,000.00 v. Children 6-12years 1,000.00 vi. Curettage 3,000.00

27. DENTAL X-RAY i. Periapical 1,000 ii. Occlusal 2,500

28. RADIOLOGY CASES Routine examination exposure (service fee) 1,500 -3,000

29. CONVENTIONAL PRICE LIST FOR RADIOLOGY Adult (X-Rays)

1. Chest (PA) 1,500

2. Chest (pa/lateral) 3,000

3. Abdomen i. AP 1,500 ii. Erect/Supine 3,000

4. Thigh (AP/Lateral) (Per View) i. One 1,500 ii. Both 3,000

5. Leg/Forearm/Arm (AP/Lateral) (Per View) i. One 1,500 ii. Both 3,000

6. Fort /Hand/ (AP/Lateral) (Per View) i. One 1,500 ii. Both 3,000

7. Joints (AP/Lateral) (Per View) i. One 1,500 ii. Both 3,000

8. AP/Lateral 3,000

9. TMJ 3,000 Both

10. Sinuses 3,000 AP/waters/lateral

11. Mastoid 3,000 Both

12. Neck 3,000 AP/Lateral

13. Thoracic spine 3,000 AP/Lateral

14. Lumbosacral spine 3,000 AP/Lateral

15. Cervical spine 3,000 AP/Lateral

16. Pelvis 1,500 AP

17. Towne's view 1,500

30. CHILDREN (5-12 YEARS) Flat rate of 800/film.

1. Small Parts 2,000

2. Obstetric 1,000

3. Pelvic 1,000

4. Abdominopelvic 2,000

5. Transvaginal 2,000

6. Prostate 2,000

32. MEDICAL CHARGES Nebulizer 500 per dose

1. Abdominal 1,500.00

2. Pelvic 1,500.00

1. HSG 14,000.00

2. IVU 20,000.00-25,000.00

3. ECG 2,500.00

4. Echo 5,000.00 NOTE: Ambulance maintenance is the responsibility of the hospital. **Under five Patients are FREE ** Maternal Patients are FREE PRICES OF LABORATORY INVESTIGATIONS IN CENTRAL AND GENERAL HOSPITALS S/N TYPE OF TEST Price 1 PCV 300.00 2 ESR 300.00 3 FBC 500.00 4 MP 200.00 5 HBs Ag 500.00 6 VDRL 500.00 7 Platelets 500.00 8 Clothing Time 500.00 9 Blood Grouping 500.00 10 Grouping & Cross Matching 1,000.00 11 Bleeding Time 500.00 12 Coombs Test 1,000.00 13 FBS/RBS (Spectrophotometer) 500.00 14 LFT 3,000.00 15 Alkaline Phosphatase 800.00 16 Acid Phosphatase 1,000.00 17 Urea &Electrolytes, Creatinine 4,000.00 18 Bilirubin (Total) 1,000.00 19 Creatinine Clearance 2,500.00 20 Pregnancy Test 500.00 21 Total Protein 1,500.00 22 Lipid Profile 3,000.00 23 Total Cholesterol 1,500.00 24 Triglyceride 800.00 25 Uric Acid 1,500.00 26 SGPT/SGOT 800.00 27 Urinalysis 300.00 28 Calcium 1,500.00 29 P.S.A 2,500.00 30 Phosphorus 1,000.00 31 FSH 1,500.00 32 Beta Human Chorionic Gonadotrophin (BTCG) 2,500.00 33 L.H. 2,000.00 34 Prolactin 2,000.00 35 T3 2,000.00 36 T4 2,000.00 37 Progesterone 2,000.00 38 Testosterone 2,000.00 39 Esterol 2,000.00 40 Urine Microscopy 300.00 41 Stool Microscopy 400.00 42 Urine M/C/S 700.00 43 Stool M/C/S 1,000.00 44 HVS M/C/S 700.00 45 Sputum M/C/S 700.00 46 Wound Swab M/C/S 700.00 47 Sputum AFB FREE 48 H.Pylori Test 500.00 49 Rheumatoid Factor 1,500.00 50 HIV Test FREE 51 Urine Creatinine Clearance 2,500.00 52 Widal Test 500.00 53 Genotype 500.00 54 HB,AC 2,500.00 55 Seminal Fluid Analysis 1,000.00 56 Glucometer test 500.00 Note (1) DRF prices vary with the cost of the reagents they supply. The above DRF charges are subject to change depending on the prevailing DRF price list (2) IGR charges listed above are to remain constant. S/N REGISTRATION FEES FOR Rural Urban HEALTH SERVICE i. Application forms 15,000.00 15,000.00

1. PRIVATE HOSPITAL & MATERNITY i. Registration 25,000.00 50,000.00 ii. Annual renewal 10,000.00 25,000.00 iii. Changes of premises fees 10,000.00 15,000.00

2. HOSPITAL AND MATERNITY OWNED BY COMPANIES i. Application Form 25,000.00 25,000.00 ii. Registration 100,000.00 200,000.00 iii. Annual renewal 50,000.00 100,000.00 iv. Change of premises fees 100,000.00 100,000.00

3. MEDICAL CLINICS AND MATERNITY (1-5 BEDS) i. Registration 25,000.00 50,000.00 ii. Annual renewal 10,000.00 25,000.00 iii. Change of premises fees 10,000.00 15,000.00

4. MEDICAL CLINICS AND MATERNITY (6-10 BEDS) i. Registration 30,000.00 60,000.00 ii. Annual renewal 20,000.00 30,000.00 iii. Change of premises fees 10,000.00 20,000.00

5. MEDICAL CLINICS AND MATERNITY (11-29 BEDS) i. Registration 50,000.00 100,000.00 ii. Annual renewal 30,000.00 50,000.00 iii. Change of premises fees 15,000.00 22,500.00 MEDICAL CLINICS AND MATERNITY (30 AND ABOVE) i. Registration 60,000.00 120,000.00 ii. Annual renewal 40,000.00 60,000.00 iii. Change of premises fees 20,000.00 25,000.00

6. NURSING AND MATERNITY ( 1-5 BEDS) i. Registration 10,000.00 15,000.00 ii. Annual renewal 5,000.00 10,000.00 iii. Change of premises fees 5,000.00 5,000.00

7. NURSING AND MATERNITY ( 6-10 BEDS) i. Registration 15,000.00 20,000.00 ii. Annual renewal 10,000.00 15,000.00 iii. Change of premises fees 5,000.00 5,000.00

8. NURSING AND MATERNITY ( 11-20 BEDS) i. Registration 20,000.00 30,000.00 ii. Annual renewal 10,000.00 20,000.00 iii. Change of premises fees 5,000.00 10,000.00 OPD only owned by companies i. Registration 30,000.00 50,000.00 ii. Annual renewal 20,000.00 30,000.00 iii. Change of premises fees 100,000.00 100,000.00

9. X-RAY RADIO GRAPHICAL SERVICES i. Registration 20,000.00 50,000.00 ii. Annual renewal 10,000.00 25,000.00 iii. Change of premises fees 10,000.00 15,000.00

10. OPTHALMOLOGICAL SERVICES CENTERS i. Registration 20,000.00 50,000.00 ii. Annual renewal 10,000.00 25,000.00 iii. Change of premises fees 10,000.00 15,000.00 OPTICAL SERVICES CENTER i. Registration 20,000.00 50,000.00 ii. Annual renewal 10,000.00 25,000.00 iii. Change of premises fees 10,000.00 15,000.00

11. MEDICAL LABORATORY CENTER OPTICAL SERVICES CENTER i. Registration 20,000.00 50,000.00 ii. Annual renewal 10,000.00 25,000.00 iii. Change of premises fees 10,000.00 15,000.00

12. DENTAL CLINIC i. Registration 20,000.00 50,000.00 ii. Annual renewal 10,000.00 25,000.00 iii. Change of premises fees 10,000.00 15,000.00

13. OUT-PATIENT DENTAL CLINIC i. Registration 10,000.00 30,000.00 ii. Annual renewal 10,000.00 20,000.00 iii. Change of premises fees 10,000.00 15,000.00

14. PHYSIOTHERAPY CLINIC i. Registration 10,000.00 25,000.00 ii. Annual renewal 10,000.00 15,000.00 iii. Change of premises fees 10,000.00 15,000.00

15. NUTRITION UNIT i. Registration 10,000.00 20,000.00 ii. Annual renewal 5,000.00 10,000.00 iii. Change of premises fees 5,000.00 10,000.00

16. CONVALESCENCES HOME i. Registration 10,000.00 20,000.00 ii. Annual renewal 5,000.00 10,500.00 iii. Change of premises fees 5,000.00 10,000.00

17. TRADITIONAL MEDICINE PRACTITIONERS: i. Registration 5,000.00 10,000.00 ii. Renewal 5,000.00 10,000.00

18. PATENT MEDICINE STORE: Operation Fee 2,500.00 5,000.00

19. PHARMACIES Operation Fee 10,000.00 20,000.00 DELTA STATE TASKFORCE ON COUNTERFEIT AND FAKE DRUGS FEES, FINES AND PENALTIES i. For Sealing a Shop (All Shop) 10,000.00 ii. For Defaulting in Registration/Licensing a) Pharmacies 50,000.00 b) Any other Medicine Shop/Herbal Shops 10,000.00 iii. Breaking of Seal 100,000.00 DRF PRICE LIST SUMMARY S/N DESCRIPTION CHARGE

1. Hospital Expenses per weekly admission N500

2. Minor dressing (Ward) N200

3. Major dressing (Ward) N400

4. Ante natal N200

5. Normal Delivery N3,000

6. Caesarean Section N14,000

7. ERPC (Extraction of retained products of conception) N2,500

8. Ectopic Pregnancy N12,000 Annexure XVI MDA: MINISTRY OF AGRICULTURE AND NATURAL RESOURES S/NO RATE/FEE/CHARGES RATE (i) Produce Inspection Fees Inspection fee for cocoa beans 5,000.00/tone fees (ii) Inspection fee for rubber 1,000.00/tone (iii) Inspection fee for palm produce 800.00/tone (iv) Inspection fee for agric produce 500.00/tone (v) Annual reg. fee for cocoa 30,000.00/tone Merchant/Exporter (vi) Annual reg. fee of rubber 20,000.00/tone Merchant / Exporter (vii) Annual reg. fee of oil palm produce 10,000.00/tone Merchant / Exporter (viii) Annual reg. fee of other agric produce 5,000.00/tone Merchant / Exporter

2. Veterinary Inspection fees (i) Large animal 200.00 Small animal 50.00 (ii) Trailer load large animal 6,000.00 Lorry load Large animal 4,000.00 Lorry load small animal 2,000.00 Private Veterinary Premises Registration and Annual Registration Renewal Renewal: Registration Rate - Small Holding (clinics & small pharmacies) 5,000.00 2,000.00 - Medium Holding (hospitals & large pharmacies) 20,000.00 5,000.00 Large Holding (wholesalers & 50,000.00 importers) 20,000.00 - Laborator 15,000.00 10,000.00

3. Livestock Market (Animal movement) (i) Large animal (ii) Small animal

4. Meat inspection fees Ante- Mortem Inspection (All species) (i) Post mortem inspection 300.00 Goat 200.00 Sheep 200.00 (ii) Pig 200.00 Cow 500.00

5. Livestock Services Fees Pork meat (kg) 500.00 Pig Weaner 3,000.00 Pig grower 6,000.00 Goat weaner 4,000.00 Goat grower 5,000.00 Sheep weaner 4,000.00 Sheep grower 6,000.00 Cane Rat (Grass cutter) 50,000.00 Snail 250.00 Day old chick (D.O.C.) 150.00 4 weeks old broiler 500.00 Point of lay ( POL) 1,000.00 Cattle: - Heifer 50,000.00 - Bullock 40,000.00 Livestock Facility Rate Piggery 400/Sqm/year Poultry 400/Sqm/year Goatry 400/Sqm/year

6. Fisheries Department 20,000.00 Warri Ice Plant/ Cold room fees Warri fisheries Jetty fees 300,000.00 Fishing Craft Rate - Small Water Canoes 200.00 - Medium Water Canoes 500.00 - Large Water Canoes 1,000.00 - Small Water Vessels 3,000.00 - Medium Water Vessels 5,000.00 - Large Water Vessels 10,000.00

7. Communal Farm 5,000.00 Investment per annum ( Farm Settlement) Fish Pond

2.4 by 3.3 meter 1,200.00 4 by 6 meters 2,000.00 Rent per annum 2,000.00 4 by 6 per annum 4,000.00

8. Subsidized oil palm seed 150.00

9. Veterinary Control Post (Inspection) Fees Poultry (Live Chicken, Turkey, Quails etc) i. 10 tons Vehicle 3,000.00 ii. 5 tons Vehicle 2,000.00 iii. 2 tons Vehicle 1,000.00 Day Old Chicks i. 5 tons Vehicle and above 2,000.00 ii. Below 5 tons Vehicle 1,000.00

10. Registration and licensing of Hatcheries and Poultry Farms Hatchery: i. 1,001 - 5,000 eggs capacity 3,000.00 ii. 5,001 - 10,000 eggs capacity 5,000.00 iii. 10,001 - 20,000 eggs capacity 10,000.00 iv. 20,000 eggs and above 20,000.00 Poultry Farms i. 250 - 1,000 birds 1,000.00 ii. 1,001 - 5,000 birds 3,000.00 iii. 5,001 - 20,000 birds 5,000.00 iv. 20,001 - 50,0000 birds 10,000.00 v. 50,000 birds and above 20,000.00 MDA: DELTA STATE TRACTOR HIRE AGENCY S/N RATE/FEE/CHARGES RATE

1. Slashing 7,000.00

2. Ploughing 8,000.00

3. Harrowing 6,000.00

4. Ridging 8,000.00

5. Transportation 8,000.00

6. Chemical Application 6,000.00

7. Planting 6,000.00

8. Fertilizer Application 4,000.00 Annexure XVII MINISTRY OF TRADE AND INVESTMENT ZONE ONE: Asaba, Okpanam, Warri, Effurun, Enerhen, Ekpan, Edjeba, Okere, Ogunu, Ajamimogha, Jakpa, Ovwian, Orhuwhorun, Ugbomro, Ugbolopkoso, Ekete Inland, Ubeji, Osubi, Okwe, Ugbolu, Ugbuwangwe, Ekurede ZONE TWO: Ibusa, Ogwashi-uku, Ughelli, Sapele, Agbor, Abraka, Isele-Azagba, Ozoro, Boji-Boji Owa, Agbor ZONE THREE: Local Government Headquarters Excluding Aboh and Isiokolo ZONE FOUR: Aboh, Isiokolo and all other towns not mentioned in Zone One and Two above

S/N TYPE OF BUSINESS REGISTRA- ZONE ONE ZONE TWO ZONE ZONE FOUR PLACES TION (ANNUAL (ANNUAL THREE (ANNUAL RENEWAL RENEWAL (ANNUAL RENEWAL RENEWAL 1 Airlines /Shipping 200,000.00 100,000.00 40,000.00 20,000.00 15,000.00 Lines 2 Travel Agents/Courier 30,000.00 20,000.00 15,000.00 10,000.00 5,000.00 Service 3 Banks (Commercial 250,000.00 200,000.00 100,000.00 50,000.00 20,000.00 and Merchant) 4 Community/ Micro 100,000.00 50,000.00 30,000.00 20,000.00 10,000.00 Finance Bank 5 Finance, Insurance 50,000.00 30,000.00 20,000 10,000.00 5,000.00 and Investment Companies 6 Bakeries and 10,000.00 5,000.00 3,000.00 2,000.00 1,500.00 Confectioneries (BIG) 7 Bakeries and 10,000.00 5,000.00 3,000.00 2,000.00 1,500.00 Confectioneries (small) 8 Business 10,000.00 5,000.00 3,000.00 2,000.00 1,500.00 Centers/secretarial Institutes 9 Computer Firm (hard 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 & software) 10 Block-Making 30,000.00 20,000.00 10,000.00 5,000.00 3,000.00 Industries (big) 11 Block-Making 20,000.00 10,000.00 6,000 4,000.00 2,000.00 Industries (Small) 12 Major Distributors 100,000.00 50,000.00 30,000.00 20,000.00 10,000.00 (Cement) 13 Building Materials 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 Dealer(Large) 14 Major Distributors 50,000.00 30,000.00 20,000.00 10,000.00 5,000.00 (Drinks) 15 Beer and Spirits 20,000.00 15,000.00 10,000.00 5,000.00 3,000.00 (Wholesalers) 16 Bookshop/Stationeries 10,000.00 5,000.00 3,000.00 2,000.00 1,500.00 17 Pools 10,000.00 5,000.00 3,000.00 2,000.00 1,000.00 Agents/Gambling Machine Room 18 Cinemas/Night Clubs 200,000.00 100,000.00 50,000.00 30,000.00 20,000.00 19 Electronics Dealer 30,000.00 20,000.00 15,000.00 10,000.00 6,000.00 (Big) 20 Electronics Dealer 20,000.00 15,000.00 10,000.00 6,000.00 4,500.00 (Medium) 21 Electronics Dealer 10,000.00 8,000.00 4,800.00 3,200.00 2,400.00 (Small) 22 Fashion Designers 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 Salon (Big) 23 Fashion Designer 10,000.00 5,000.00 3,000.00 2,000.00 1,500.00 Salon (Small) 24 Casino and Pools 100,000.00 50,000.00 30,000.00 20,000.00 10,000.00 Companies 25 Lottery/Betting 50,000.00 20,000.00 10,000.00 5,000.00 3,000.00 Companies (Big) 26 Lottery/Betting 20,000.00 10,000.00 5,000.00 3,000.00 2,000.00 Companies (Small) 27 Hotels (1-20 rooms) 30,000.00 20,000.00 10,000.00 5,000.00 3,000.00 28 Hotels (20-50 rooms) 50,000.00 30,000.00 20,000.00 10,000.00 5,000.00 29 Hotels (more than 50 100,000.00 50,000.00 30,000.00 20,000.00 10,000.00 rooms) 30 Telecommunication 500,000.00 300,000.00 200,000.00 100,000.00 50,000.00 Companies 31 Telecommunication 300,000.00 200,000.00 100,000.00 50,000.00 20,000.00 Shop/Franchise 32 Telecommunication 30,000.00 20,000.00 10,000.00 5,000.00 3,000.00 Devices (sales of accessory (large 33 Telecommunication 20,000.00 15,000.00 10,000.00 4,000.00 2,000.00 Devices (sales of accessory (medium) 34 Telecommunication 10,000.00 5,000.00 3,000.00 2,000.00 1,000.00 Devices (sales of accessory (small) 35 Major Construction 300,000.00 200,000.00 100,000.00 50,000.00 30,000.00 Companies 36 Other Construction 200,000.00 100,000.00 75,000.00 40,000.00 20,000.00 Companies (Indigenous) 37 Major Manufacturing 150,000.00 100,000.00 50,000.00 30,000.00 20,000.00 Companies 38 Other Manufacturing 100,000.00 50,000.00 30,000.00 20,000.00 10,000.00 Companies 39 Vehicle Spare Parts 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 Dealers 40 Motor Dealer (New 100,000.00 50,000.00 30,000.00 20,000.00 15,000.00 car) 41 Motor Dealer (fairly 50,000.00 25,000.00 15,000.00 10,000.00 7,500.00 used) 42 Interior Decoration & 50,000.00 30,000.00 20,000.00 10,000.00 5,000.00 Furniture Companies 43 Auto-Mobile 30,000.00 20,000.00 10,000.00 5,000.00 3,000.00 Workshop 44 Mechanic Workshop 10,000.00 5,000.00 3,000.00 2,000.00 1,000.00 45 Miscellaneous 5,000.00 2,500.00 1,500.00 1,000.00 750.00 Artisans 46 Laundries and Dry 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 Cleaners (big) 47 Laundries and Dry 10,000.00 5,000.00 3,000.00 2,000.00 1,000.00 Cleaners (small) 48 Patent Medicine 10,000.00 5,000.00 3,000.00 2,000.00 1,000.00 /Provision stores 49 Professionals: 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 Lawyers, Estate Agents, Surveyors, Accountants, Engineers etc 50 Publishers /Printers 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 51 0ther printers 10,000.00 5,000.00 3,000.00 2,000.00 1,000.00 52 Petrol Station 100,000.00 50,000.00 40,000.00 30,000.00 20,000.00 (Multinational) 53 Petrol Station 50,000.00 40,000.00 30,000.00 20,000.00 10,000.00 (Independent) mega 54 Petrol Station (others) 40,000.00 30,000.00 20,000.00 10,000.00 5,000.00 55 Gas Plant (large) 50,000.00 30,000.00 20,000.00 10,000.00 5,000.00 56 Gas Plant (small) 30,000.00 20,000.00 10,000.00 5,000.00 3,000.00 57 Office of Major Oil 100,000.00 50,000.00 30,000.00 20,000.00 10,000.00 Marketing Companies 58 Oil Exploration 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 Companies 59 Oil Production 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 Companies 60 Tank Farm/ Oil Depot 500,000.00 300,000.00 200,000.00 100,000.00 50,000.00 61 Oil Servicing 300,000.00 200,000.00 150,000.00 100,000.00 50,000.00 Companies (Major) 62 Strategic 1,000,000.00 500,000.00 300,000.00 200,000.00 100,000.00 Manufacturing Companies (Refineries, DSC etc) 63 Security Agency 30,000.00 20,000.00 15,000.00 10,000.00 5,000.00 Companies 64 Major Distributors 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 (Food stuffs) 65 Supermarket 100,000.00 50,000.00 40,000.00 30,000.00 20,000.00 (Shopping mall) 66 Large Supermarkets 50,000.00 40,000.00 30,000.00 20,000.00 10,000.00 67 Medium Supermarket, 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 Store, Restaurants 68 Small Supermarket, 10,000.00 5,000.00 3,000.00 2,000.00 1,000.00 Restaurants and Beer Parlours 69 General Merchant 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 70 Multi-Products 10,000.00 5,000.00 3,000.00 2,000.00 1,000.00 Traders 71 Petty Trader 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 72 Importers/Haulage 100,000.00 50,000.00 30,000.00 20,000.00 10,000.00 Companies 73 Clearing Agent ,Port 100,000.00 50,000.00 30,000.00 20,000.00 15,000.00 Service Companies, Heavy Equipment Dealer & Hire(s) 74 Private jetties (less 500,000.00 300,000.00 200,000.00 100,000.00 50,000.00 than 200 Square metres) 75 Private Jetties (more 750,000.00 400,000.00 300,000.00 200,000.00 100,000.00 than 200 to 600 square metres) 76 Large Port Private 1,000,000.00 500,000.00 400,000.00 300,000.00 200,000.00 Jetties (above 600 square metres) 77 Private Airport 1,000,000.00 500,000.00 400,000.00 300,000.00 200,000.00 (Helicopter) 78 Hospital Maternity 30,000.00 15,000.00 9,000.00 6,000.00 4,500.00 over 30 Beds 79 Hospital Maternity 11- 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 30 Beds 80 Hospital Maternity 6- 10,000.00 5,000.00 3,000.00 2,000.00 1,500.00 10 Beds 81 Hospital Maternity 1-5 5,000.00 2,500.00 1,500.00 1,000.00 500.00 Beds 82 Medical Clinic 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 83 X-Ray /Radiography 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 Services 84 Ophthalmological 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 Service Centres 85 Optical Services 10,000.00 5,000.00 3,000.00 2,000.00 1,000.00 86 Medical Laboratory 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 Service 87 Dental Clinic with in- 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 patients 88 Acupuncture Clinic 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 89 Herbal Home 10,000.00 5,000.00 3,000.00 2,000.00 1,000.00 90 Warehouse (large) 50,000.00 30,000.00 20,000.00 10,000.00 5,000.00 91 Warehouse (small) 30,000.00 20,000.00 10,000.00 5,000.00 3,000.00 92 Private Schools/ Day 15,000.00 7,500.00 4,500.00 3,000.00 2,250.00 care/ Nursery 93 Private Schools 20,000.00 10,000.00 7,000.00 5,000.00 3,000.00 (Primary) 94 Private Schools 30,000.00 20,000.00 10,000.00 7,000.00 5,000.00 (secondary) 95 Private Schools 100,000.00 50,000.00 30,000.00 20,000.00 10,000.00 (Higher Education) 96 Cold Room (One 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 Container) 97 Cold Room (Over One 30,000.00 20,000.00 10,000.00 7,000.00 5,000.00 Container) 98 Aluminum Fabricators 20,000.00 10,000.00 6,000.00 4,000.00 3,000.00 99 Sachet/Table Water 30,000.00 20,000.00 10,000.00 7,000.00 5,000.00 Company (big) 100 Sachet/Table Water 20,000.00 10,000.00 6,000.00 4,000.00 1,000.00 Company (small) 101 Agro Based Farm 100,000.00 50,000.00 30,000.00 20,000.00 10,000.00 Companies (large) 102 Agro Based Farm 30,000.00 20,000.00 10,000.00 5,000.00 3,000.00 Companies (medium) 103 Agro Based Farm 20,000.00 10,000.00 6,000.00 4,000.00 2,000.00 Companies (small) 104 Fish Ponds(large) 30,000.00 20,000.00 10,000.00 5,000.00 3,000.00 105 Fish Ponds (medium) 20,000.00 10,000.00 6,000.00 4,000.00 2,000.00 106 Fish Ponds (small) 10,000.00 5,000.00 3,000.00 2,000.00 1,000.00 107 Poultry Farm (large) 30,000.00 20,000.00 10,000.00 5,000.00 3,000.00 108 Poultry 20,000.00 10,000.00 6,000.00 4,000.00 2,000.00 Farm(medium) 109 Poultry Farm (small) 10,000.00 5,000.00 3,000.00 2,000.00 1,000.00 110 Mills (cassava, oil, 30,000.00 20,000.00 10,000.00 5,000.00 3,000.00 maize, others) large 111 Mills (cassava, oil, 20,000.00 10,000.00 7,000.00 4,000.00 2,000.00 maize, others) medium 112 Mills (cassava, oil, 15,000.00 7,000.00 5,000.00 3,000.00 1,000.00 maize others) small 113 Saw Mill (Timber 30,000.00 20,000.00 10,000.00 7,000.00 5,000.00 Production/Wood Finishing) large 114 Saw Mill (Timber 20,000.00 15,000.00 7,000.00 5,000.00 3,500.00 Production/ Wood Finishing) medium 115 Saw Mill (Timber 15,000.00 10,000.00 5,000.00 4,000.00 2,000.00 Production/ Wood Finishing) small 116 Electricity Distribution 500,000.00 200,000.00 100,000.00 50,000.00 30,000.00 Companies 117 Electricity 500,000.00 200,000.00 100,000.00 50,000.00 30,000.00 Generating/ Production companies 118 Sand beach operators 100,000.00 50,000.00 30,000.00 20,000.00 10,000.00 119 Large Aluminum 100,000.00 75,000.00 50,000.00 30,000.00 20,000.00 Roofing Companies 120 Small Aluminum 50,000.00 30,000.00 20,000.00 10,000.00 5,000.00 Companies 121 Commercial 100,000.00 50,000.00 30,000.00 20,000.00 10,000.00 Transportation Companies (large) 122 Commercial 50,000.00 30,000.00 20,000.00 10,000.00 5,000.00 Transportation Companies (small) 123 Recreational Centers 100,000.00 50,000.00 30,000.00 20,000.00 10,000.00 (events centre, sports complex/gym house, amusement park) 124 Recreational Centers 50,000.00 30,000.00 20,000.00 10,000.00 7,000.00 (events centre, sports complex/gym house, amusement park) 125 Recreational centers 30,000.00 20,000.00 15,000.00 10,000.00 5,000.00 (events centre, sports complex/gym house, amusement park) 126 Other miscellaneous 50,000.00 40,000.00 30,000.00 20,000.00 10,000.00 unclassified (large) 127 Other miscellaneous 40,000.00 30,000.00 20,000.00 15,000.00 7,000.00 unclassified (medium) 128 Other miscellaneous 20,000.00 15,000.00 10,000.00 7,000.00 5,000.00 unclassified (small)

Annexure XVIII MDA: MINISTRY OF ENERGY S/N RATE

1. Pre-qualification of Electrical Contractors Fees 30,000.00

2. Hiring of Ministry/Government Generator Plant 50,000.00 - 100,000.00

3. Accidental/Damaging of streetlight poles penalty/ fee 100,000.00

4. Rehabilitation of Accidental/Damaging of on assessment Streetlight Poles Penalty/Fees

5. Illegal use of Public Power/Electrical Facility not applicable Annexure XIX MDA: MINISTRY OF ENVIRONMENT ZONE ONE: Asaba, Okpanam, Warri, Effurun, Enerhen, Ekpan, Edjeba, Okere, Ogunu, Ajamimogha, Jakpa, Ovwian, Oruvwhorun, Ugbomro, Ugbolopkoso, Ekete Inland, Ubeji, Osubi, Okwe, Ugbolu, Ugbuwangwe, Ekurede ZONE TWO: Ibusa, Ogwashi-uku, Ughelli, Sapele, Agbor, Abraka, Isele-Azagba, Ozoro, Boji-Boji Owa, Agbor ZONE THREE: Local Government Headquarters Excluding Aboh and Isiokolo ZONE FOUR: Aboh, Isiokolo and all other towns not mentioned in Zone One and Two above S/N ACTIVITY Tariff for Annual Environmental Permit RATE (N) 1 Waste Treatment plant 150,000.00 2 Power Generation Station 1,000,000.00 3 Solid Mineral Storage Centre 250,000.00 4 Airport/ Air Strip Helipad 500,000.00 5 New harbor 500,000.00 6 Existing harbor 200,000.00 7 New jetty (Not community jetty) 500,000.00 8 Existing jetty ( Not community jetty) 400,000.00 9 Incinerator Small: 400,000.00 Large: 600,000.00 10 Thermal Disorption Unit Small: 400,000.00 Large: 600,000.00 11 Coastline Development 180,000.00 12 Mining of Mineral (not crude oil) 150,000.00 13 Blasting /Sand/ Grit and Reservior 100,000.00 14 Construction of Dams and Reservior 100,000.00 15 Asphalt Plant Small 500,000.00 Medium 750,000.00 Large 1,000,000.00 16 Batching Plant Small 500,000.00 Medium 750,000.00 Large 1,000,000.00 17 Iron and Steel Plant 500,000.00 19 Aluminum and Asbestos Plant Small 250,000.00 Large 500,000.00 20 Ferrous, Non Ferrous and Non Metallic, 250,000.00 Glass/ plastic Plant 21 Paint and Chemical/ Cement Plant Small 250,000.00 Large 500,000.00 22 Soil Excavation 100 per m2 23 Hotels and Resort Centre Zone 1 100,000.00 Zone 2 75,000.00 Zone 3 50,000.00 Zone 4 25,000.00 24 Land Reclamation 500,000.00 25 Canalization / Channelization 1,000,000.00 26 Feed Flour Mills Small 200,000.00 Large 500,000.00 27 Other Mast and Base Station Small 50,000.00 Large 250,000.00 28 Small Mast and Base Station 50,000.00/250,000.00 29 Environmental Sanitation Fee 120,000.00 30 Scrap Yard 50,000.00 per m2 31 Vehicle Conveying Drilling Waste 100,000.00 per trip (Permit) 32 Jack-Up Barges 1,000,000.00 33 Barges Small 500,000.00 Medium 1,000,000.00 Large 1,500,000.00 34 House Boats Small (15 -39 persons) 500,000.00 per boat Medium (40 -79 persons) 1,000,000.00 per boat Large (80 and above) 2,000,000.00 per boat 35 Dredging /Dredging Equipment Small 400,000.00 Medium 700,000.00 Large 1,000,000.00 36 Fees/ Charges Payable for Consultant Accreditation /Registration for EIA Small 50,000.00 Medium 100,000.00 Large 150,000.00 37 Baseline studies 150,000.00 38 Waste Management 150,000.00 39 General Environmental Management 50,000.00 40 Sea Bed Survey 200,000.00 41 Operational Permit 100,000.00 42 Laboratory ( Analytical/ Environmental) 100,000.00 43 Remediation /Restoration 200,000.00 44 Oil /Chemical Spill Clean up 200,000.00 45 Renewal of Accreditation Small 30,000.00 Large 50,000.00 46 Project Registration Fees/ EIA Management Fees (per FME report) Small 50,000.00 Medium 100,000.00 Large 250,000.00 47 Naturally occurring Radio- active 5 tones: 500,000.00 Materials 8 tones: 1,000,000.00 15 tones: 1,500,000.00 30 tones: 2,000,000.00 48 Financial Institutions (a) Banks 100,000.00 (b) Other Financial/Loan Companies (Head Quarters) 20,000.00 (c) Other Financial/Loan Companies (Branches) 10,000.00 49 Ships and Vessels Small 500,000.00 Large 1,000,000.00 50 Tug Boats 500,000.00 DELTA STATE FORESTRY TARIFF (PERMIT FOR PROTECTED TREES) S/N LOCAL NAME MINIMUM GIRTH RATE AT BREAST HEIGHT(M)

1. Milicia excels (formerly chlorophora Iroko 2.13 1500.00

2. PeriCopsis Elata 1.82 600.00

3. Ethandrophragmaspp Igodu 2.13 1000.00

4. Khaya all spp Oguangho 2.13 500.00

5. Tectonagrandis Teak 1.52 1000.00

6. LovoaTrichiliocides Apopo 2.13 500.00

7. Gulbowtia all spp - 1.82 500.00

8. Afzelia all spp Apa 2.13 800.00

9. Triplochitonscleroxylon Obeche 1.82 1000.00

10. Naucleadiderichii Opepe 1.13 1000.00

11. Guarea all spp Obobo 2.13 500.00

12. Gossweilerodendronbalasmiferum Agba 2.13 500.00

13. Terminalia EghoinIvorensis 1.82 600.00

14. Cordial,allspp Oma 1.82 800.00

15. Piptadeniastrumafricanum Ekimi 2.13 500.00

16. Nimusop all spp Aghanokpe 2.13 600.00

17. Nesogordiniapapaverifera Danta 1.82 600.00

18. Terminaliasuperba Eghoin 1.82 600.00

19. Brachystegiaspp Okwen 2.13 500.00

20. Distermonanthusbenthanianus Ayaran 2.13 1,500.00

21. DanieliaOgea AgbaOziya 1.82 500.00

22. Lophiraalata Ekki 2.13 800.00

23. Pterigota all spp Pterigota - 600.00

24. Mansoniaaltissime Oleghie 1.82 1,500.00

25. Antiaris Africana Ovu 2.15 600.00

26. Antrocaryoripolaneurum Igbezaro 1.82 500.00

27. CanariumSchuenfurtii Canarium 2.13 500.00

28. Cylicodiscusgabunesis Okan 2.13 500.00

29. Hallea ciliate (formerly Mitragyna) Abura 1.52 500.00

30. Alstonea all spp Uhun 1.52 600.00

31. Berlinea all spp Ekpoghoi 1.82 600.00

32. Bombax all spp Oghreren 2.13 500.00

33. Ceibapentandra Ophreren 2.13 500.00

34. Casearia, all spp - 1.82 500.00

35. Chrysophullum Otian 1.82 600.00

36. PogaOleosa Oleosa 2.13 500.00

37. Ricinodendronheudelotti Eke 1.82 600.00

38. EribromaOblongus (formerly Okoko 1.52 500.00 sterculia)

39. Albizia, all spp Owangha 1.82 500.00

40. Afromosiaelata - 1.52 600.00

41. Gmelinaarboren Gmelina 1.25 1,000.00

42. Diospyrosspp Ebony 1.52 1,500.00

43. Borassusaethiopum Agbon - 1,500.00

44. Manilkaraspp - 1.52 600.00

45. Amphimaspterocarpoidea Awo 1.52 500.00

46. Comretodendrummacrocarpum Owewe 1.52 500.00

47. Tuassiaundalata (formerly Hannoa) White Ghana 1.52 500.00 Obeche

48. Holopteliagrandis - 1.52 500.00

49. Butyrospemumspp - 1.52 500.00

50. Ceolocaryonsphaerocarpon Sorro 1.52 500.00

51. Copaifera Species - 1.52 500.00

52. Cola, all spp Evwe 1.52 500.00

53. Leterium Senegalese Ugbogbon 1.52 500.00

54. ZanthoxulusZanthoxyloices Ujo 1.52 500.00 (formerly Fagara)

55. Haplormosiamonophylia Akoti 1.52 500.00

56. HomaliumSpp Akalamudo 1.52 400.00

57. Irvingiaspp Ogbonor 1.52 500.00

58. Klainadoraspp Odudu 1.52 500.00

59. Ochrocarpusspp Urherame 1.52 500.00

60. LaneaWelwitschii Ekika 1.52 500.00

61. Prinarispp Idofun 1.52 500.00

62. ParkiaBicolor Ugboro 1.52 600.00

63. Oxystigmaspp Liolo-gbola 1.52 500.00

64. Keayonedronbrideliodes Oropa 1.52 500.00

65. Staudtiastiputata Umaza or Abala 1.52 500.00

66. ScotteliaCoriacea Emuefohia 1.52 500.00 67 Stemonocolusmicrantus - 1.52 500.00

68. Tyloxtemonspp - 1.52 500.00

69. Adanosoiadigitata Oshe 1.52 500.00

70. Allanblackia floribunda Odorin 1.52 500.00

71. AnogeisusCeocarpous Ayin 1.52 500.00

72. Anopyxisalaineana Eto 1.52 500.00

73. Avicennianitida - 1.52 500.00

74. Baphiaspp Arhua 1.52 500.00

75. StaudtiaStiputata Ishin 1.52 500.00

76. Bosqueiaangolensis Rokoerun 1.52 500.00

77. Canthiumspp - 1.52 500.00

78. Carapaprocera Agogo 1.52 500.00

79. Celtis species Ohia 1.52 500.00

80. Chrysobalanusspp Aworiran 1.52 500.00

81. Chrysophyllumspp Otien 1.52 600.00

82. Cleitohpollis Patens Ghana Obeche 1.52 500.00

83. OteolophonEnglerians Me 1.52 500.00

84. Cynometraspp Arumitoba or Egi 1.52 500.00

85. DanielisOliveri Iya 1.52 500.00

86. Dialiumguinensis Icheku 1.52 500.00

87. Funtoimiaelastica Urho 1.52 500.00

88. Garcina species Akoro 1.52 500.00

89. Lonchocarpusspp Ipapo 1.52 500.00

90. LophioraLancealota Iphahen 1.52 500.00

91. Macrolobiumspp - 1.52 500.00

92. Milletiaspp Ito 1.52 500.00

93. Mitragyniaspp (formerly Abura 1.52 500.00

94. Pausinystaliaspp Idagbon 1.52 500.00

95. Phialodiscusspp Ukpe 1.52 500.00

96. Pentaclepthramacrpophylia Okpagha 1.52 500.00

97. Pentadesmaspp Odorin 1.52 500.00

98. PolyathiaSauredense Osharo 1.52 500.00

99. PseudocedrellaKotschyi Emigbegi 1.52 500.00

100. Rhozophoraracemosa Urhe-uwherin 1.52 500.00

101. Sacoglottisgabunensis Ugu 1.52 500.00

102. Strombsia postulate Ubelu 1.52 500.00

103. Spathodiaspp Oruru 1.52 500.00

104. Symphoniaglobulifere Urhe-orda 1.52 500.00 105 Pycnanthusangolensis Akomu 1.52 500.00

106. Tetrapluratetraptera Ovevwen 1.52 500.00

107. Trichiliaspp OyaliaOvienurhaen 1.52 500.00

108. Treculia Africana Ize 1.52 500.00

109. Uapacaheadelottii Otehor 1.52 500.00

110. Vitexspp Ori 1.52 500.00

111. Xylopiaspp Utinrien 1.52 500.00

112. Erythrophleumsauveolus Lyin 1.52 500.00

113. Anthostemaaubryanum Urhuaro 1.52 500.00

114. Others 1.52 500.00 Note: i. A fee of N100 shall be paid on every tree felled for regeneration levy ii. Teak for transmission N500 TARIFF OF OUT-TURN-VOLUME RATES S/N SPECIES Local Rate Rate per cu.ft Rate/ Cubic Names per Conversion Factor Meter RATE 0.28

1. Tectona Teak 130.00 0.00 60.00

2. Gmelina Gmelina 200.00 2.50 18.00

3. Entandroophragmacylindricum Ijebo 100.00 2.50 18.00

4. Entandrooophragma utile Ijebo 100.00 2.50 18.00

5. Khaya all spp Ogonwo 100.00 2.50 15.00

6. Periscopes aleta - 80.00 2.50 18.00

7. Lovostrichiloids Apopo 100.00 2.50 15.00

8. Guidbodiaspp - 40.00 1.00 22.5

9. Triplochitonsclerozylon Arere 120.00 4.00 18.00

10. Entandrophragmaspp Ijebo 100.00 2.50 15.00

11. Minusosps, all spp - 40.00 1.00 22.5

12. ChloropheraExcelsa Iroko 120.00 4.00 22.5

13. Mansoniaaltissima Ofun 120.00 4.00 22.5

14. Afzeliaspp Ape 120.00 4.00 22.5

15. Naucleojujersichii Opepe 120.00 4.00 22.5

16. Guarea, all spp Olofun 120.00 4.00 22.5

17. Nesogordoniapapaverifera Ole onata 80.00 2.00 22.5

18. Cordial Nillanii Omo 80.00 2.00 15.0

19. Terminaliaivorensis Idigbo 80.00 2.00 15.0

20. Diospyrosmesiformia - 80.00 2.00 15.00

21. Terminaliasuperbe Afara 80.00 2.00 15.00

22. Gossweilodendronbalsamifara Agbo 65.00 1.50 15.00

23. Antiaris Africana Oriro 65.00 1.50 15.00

24. Brachystergia, all spp Eku 65.00 1.50 15.00

25. LophiraAlata Ekki 90.00 2.50 18.00

26. Sterculia oblongata Kokolgbo 65.00 1.50 18.00

27. Erythrophylumspp Eru 65.00 1.50 15.00

28. Mitragynaspp Abura 65.00 1.50 15.00

29. Sterculia all spp Aya 80.00 1.50 15.00

30. Pterygotaspp Oporoporo 65.00 1.50 15.00

31. Damaliaogea Ogea 65.00 1.50 15.00

32. Berlinia, all spp - 65.00 1.50 15.00

33. CanariumSchuwenfartii - 40.00 1.50 12.00

34. Cylocodisona - 40.00 1.50 12.00

35. Others DAILY OUTPUT & RATE SAWBLADE WIDTH Registration Fee Annual Renewal Fee

1. 7-14m, below 100mm sawblade 100,000.00 20,000.00

2. 14 -20m, 199-150 sawblade 150,000.00 30,000.00

3. Above 20m, above 150mm 200,000.00 40,000.00 CATERGORY OF MACHINE RATE Registration Fee Annual Renewal Fee

1. Planning Machine 10,000.00 2,000.00

2. Fiber/Ply/Veneer Mill 50,000.00 10,000.00

3. Fibre Board Mill 50,000.00 10,000.00

4. Particular Board Mill 50,000.00 10,000.00

5. Circular Resaw Benches not 20,000.00 5,000.00 attached to Sawmill

6. Power chain Saw 5,000.00 1,000.00 WOOD PRESERVATION RATE INDUSTRY Registration Fee Annual Renewal Fee Wood treatment plant 15,000.00 5,000.00 REGISTRATION OF VEHICLES FOR CONVEYING TIMBER AND TIMBER PRODUCTS/ FOREST PRODUCT RATE N5,000.00 S/N REGISTERATION RENEWAL FEE FEE

1. Relocation of sawmill 10,000.00

2. Change of ownership of sawmill 10,000.00

3. Furniture manufacturing industries 15,000.00 7,500.00

4. Wood drying kiln 10,000.00 2,000.00

5. Other industries and machines using Timber and Timber 10,000.00 2,000.00 by-products as raw materials.

6. Application to install and operate machine will attract a 500.00 non-refundable fee of

7. Timber sheds and carpenter workshop 2,000.00 1,000.00 Non Possession of Toll Fee Receipts Non-possession of toll fee receipts for vehicles travelling outside Delta State shall attract a compoundment fee, which shall amount to ten (10) times the toll fee charges. Flitching of economic trees at stump is prohibited. All trees fell on permit must be converted or processed in the Sawmills. A breach of this regulation shall attract a penalty of N2,500 per stump Log Control Fee For Logs And Processed Wood S/N FEES

1. Per log 200.00

2. Vehicle load of processed wood above ten (10) tonnes 10,000.00

3. Vehicle load of ten (10) tonnes 5,000.00

4. Vehicle load below ten (10) tones 2,000.00 Application for thorough fare through an existing road within a Forest Reserve or protected Forest should attract a fee of N20,000 per annum. PROPERTY HAMMER MARK RATE Registration Fee Annual Renewal Fee

1. Property Hammer 5,000.00 2,000.00

2. Company Hammer 10,000.00 5,000.00 Note: Application fee for property hammer is N500.00 only Registration of Timber Contractor Category RATE Annual No of trees A 15,000.00 1,000 above B 10,000.00 500.00 C 8,000.00 200.00 D 5,000.00 100.00 E 2,000.00 50.00 Special Stumpage RATE

1. Bony 1,500.00

2. Ekki 800.00

3. Afromosia 600.00

4. Gmelina 1,000.00

5. Teak 1,000.00 Area basis assessment on all forest in Delta state RATE Per Hectare

1. Mangrove Forest 10,000,000.00

2. High Forest 10,000,000.00

3. Derived savannah 5,000,000.00

4. moist Rain forest 12,000,000.00 FEES PAYABLE IN RESPECT OF SUCH OTHER MATTERS FALLING WITHIN THE GENERAL SCOPE OF THE FORESTRY REGULATION A. MOVEMENT OF ROUND LOGS TO OTHER STATES LOG TOLL FEE Movement of unprocessed logs of indigenous species to other states is prohibited in case of special request to move unprocessed indigenous logs species to other state, a toll fee of N2,000.00 per standard logs length of 12ft and or N5,000.00 per long length log (i.e. above 12ft length) shall be charged B. TOLL FEE ON MOVEMENT OF PLANKS TO OTHER STATES Lorry below 10 tonnes, carrying a maximium of 400 planks attracts a toll fee of N3,000.00 Trailer load of over 10 tonnes loaded with planks attracts N5,000.00 C. TOLL FEE ON MOVEMENT OF TIMBER SIZE TEAK AND GMELINA TO OTHER STATES i. Lorry below 10 tonnes carrying timber size or sawn Teak or Gmelina attracts toll fee of N3,000.00 ii A trailer load of poles/timber size or small swan Teak or Gmelina taken out of Delta state shall attract a toll fee of N5,000.00 D. TOLL FEE ON MOVEMENT OF PLYWOOD/ PARTICLE BOARD Lorry below 10 tonnes carrying a maximum of 1,000 boards attracts a toll fee of N3,000.00 Trailer load of plywood /particle Board N5,000.00 E. MOVEMENT OF LOGS OF DELTA STATE ORIGIN THAT LEAVE TO OTHER STATES Movement of processed timber of Delta state origin to other state is prohibited. Incase of special request to move processed logs of indigenous species to other states, a toll fee of N3,000.00 per standard log length of 12ft and or N5,000.00 per long (bole) length log (i.e. above 12ft ) shall be charged F. TOLL FEE OF TIMBER FROM OTHER STATES PASSING THROUGH DELTA STATE A fee of N1,000.00 per tug conveying 1,000 log through Delta State borders shall be paid to the State Log Control Post/Border Exploitation of ecosystem habitats tree shall attract a penalty of N66 per square meters by way of compensation payable to the State Government PENALTY FOR EXPLOITATION OF UNDERGIRTH TREES Exploitation of undergirth trees shall attract a penalty of N5,000 per stump by way of compensation payable to the State Government ENVIRONMENTAL CONSERVATION DEPARTMENT RATES FOR NON-TIMBER PRODUCTS/FOREST ECOSYSTEMS

1. Annual Registration of Contractors and Consultants (NGOs)

1.1 Contractors - Abura leaves collection N2,000 per person - Palm Wine tapping N2,500 per person - Plantation thinning N3,000 per person - Bambo harvesting N6,000 per person - Charcoal Production N10,000 per person - Flower Nurseries/Gardening N12,000 per person

1.2 Consultants - Biodiversity management N50,000 per annum - Ecosystem Regeneration (including mangroves) N150,000 per annum - Crude Oil Spill Management N200,000 per annum - NGOs (Environmental Education) N100,000 per annum

2. Permit to Exploit Environmental (Non-Timber/Forest) Resources. - Charcoal N12,000/person/quarter - Fire wood N10,000/person/quarter - Hunting (games) N5,000/person/quarter - Abura Leaves/Chew Sticks N3,000/person/quarter - Fibres/Canes N2,500/person/quarter - Thatches N2,000/person/quarter - Props (mangroves and others) N4,000/person/quarter - Taugya farm N 100/per acre/annum - Thinnings (Teak, Gmelina, Opepe and others) N500/stump

3.1 Habitat Protection (Ecosystem Intergrity Estimate, EIE) Tarriff. - Low EIE, 10 - 39% Habitat Patchment N43.10 per sqm - Medium EIE, 40 - 59 Habitat Patchment N66.00 per sqm - High EIE, above 60% Habitat Patchment N105.00 per sqm Ecology

1. Laterite Small tipper N300 per trip Ten Tyres N500 Per Trip

2. Iron Stone & Sharp Sand Small tipper N500 per trip Ten Tyres N1000 Per Trip

3. Clay Soil Small tipper N300 per trip Ten Tyres N1000 Per Trip Annexure XX MDA: MINISTRY OF FINANCE RATE REMARK

1. Hiring of New Secretariat Conference Hall (Weekdays) 15,000.00 Hirer to bear other costs associated with hiring of the hall

2. Hiring of New Secretariat Conference Hall (Weekends) 15,000.00 Hirer to bear other costs associated with hiring of the hall Annexure XXI MDA: MINISTRY OF INFORMATION RATE 1 Printing of Secret File Jacket 100.00 each (1,000 copies and above) 2 Printing of Confidential file 100.00 each (1,000 copies and above) jacket 3 Printing of open file jacket 100.00 each (1,000 copies and above) 4 Printing of letter head paper 70.00 each (1,000 copies and above) 5 Book binding Negotiable 6 Kord impression 600.00 (1,000 copies and above) 7 G.T.O 400.00 8 Sord Impression 1,500.00 9 Stitching Negotiable 10 Treaming Negotiable 11 Public Address system i. Within Asaba 5,000.00 equipment (PAE) Fees ii. Outside Asaba 10,000.00 12 Video Coverage and editing fees i. Within Asaba 5,000.00 ii. Outside Asaba 10,000.00 13 Sale of Photographs i. Passport (4 copies) -150.00 ii. 5" x 7"- 15.00 per copy iii. 5" x 7" within studio- 50.00 Annexure XXII MDA: MINISTRY OF JUSTICE MINISTRY OF JUSTICE RATE 1 Handling charges for preparation of contract 0.5% of the contract sum agreement (S) 2 Handling charges for preparation of non-donor 0.5% of the contract sum memorandum of understanding (M.O.U) with stipulated value sum 3 Handling charges for preparation of contract 2 % of the contract sum deductible agreement (s) based on commission before/at payment 4 Handling of Justice of Peace (JP) appointment 150,000.00 5 Application for certified true copy (C.T.C) 150.00 per folio 6 Application for Attorney-General 's fiat for private 50,000.00 Prosecution 7 Application for Attorney-General to take over 100,000.00 Prosecution of criminal cases 8 Conduct of searches and status verification of 40,000.00 organization/companies 9 Solicited ADR/Dispute Resolution by the Discretionary department of peoples Right Annexure XXIII MDA: MINISTRY OF LANDS AND SURVEY DEPARTMENT OF TOWN PLANNING (PRIVATE LANDS) THIS RELATES TO PRIVATE LANDS ZONE ONE: Asaba, Okpanam, Warri, Effurun, Enerhen, Ekpan, Edjeba, Okere, Ogunu, Ajamimogha, Jakpa, Ovwian, Orhuwhorun, Ugbomro, Ugbolopkoso, Ekete Inland, Ubeji, Osubi, Okwe, Ugbolu, Ugbuwangwe, Ekurede ZONE TWO: Ibusa, Ogwashi-uku, Ughelli, Sapele, Agbor, Abraka, Isele-Azagba, Ozoro, Boji-Boji Owa, Agbor ZONE THREE: Local Government Headquarters Excluding Aboh and Isiokolo ZONE FOUR: Aboh, Isiokolo and all other towns not mentioned in Zone One and Two Above RATE (N) SCHEDULE A Fee for plan registration, plotting and Inspection of sites 2,500.00 Petrol Filling (Gas) Station and/or Similar services station 250.00/sq.metre (per sq. meter of land occupied) Alteration and/or repairs to petrol station or replacement of existing 50% of fees building structures. payable Other alteration and or repairs of petrol filling station and/or service 50% of fees stations not involving building structure payable Request for general planning information 10,000.00 Searching fees 5,000.00 (a) Private Golf Course, Airstrips, Heliports and other similar uses 2,000,000.00 (b) Swimming pools 0 - 100sqm (per pool) 150,000.00 (c) Swimming pools 101sqm and above 250,000.00 (d) Lawn Tennis Court (per court) 100,000.00 SCHEDULE B BUILDING PERMIT This schedule applies specifically to the following category "A" Town: - Asaba Capital Territory, Agbor, Warri/Effurun/Osubi/Ekpan/ Aladja, Udu, Sapele, Amukpe, Oghara, Ughelli. Assessment for: 5.00/cubic (a) On Individual residential building plans (cement or brick building) (per cubic meter) (b) On Individual building plans with shop front (cement or brick 15.00/cubic building) (per cubic meter) metre (c) On Individual building plans with shop front (cement or brick 15.00/cubic building) (per cubic meter) (Mixed Use) metre (d) On industrial and/or commercial building plan (per cubic metre) 25.00/cubic metre Allotment (per square meter) 15/sqr meter Alteration to façade / roof: 10,000.00 i) Residential Building Alteration to façade / roof: 20,000.00 Commercial and/or industrial houses Renewal of lapsed building plan 50% of fees payable SCHEDULE C FOR BUILDING PERMIT This schedule shall apply to the following category 'B' towns in Delta State: Ogwashi-Uku, Oleh, Kwale, Ubulu-Uku, Obiaruku, Umunede, Issele-Uku, Abraka, Ozoro, Agbarho. All local Government headquarters not included in category A towns except Aboh, Isiokolo, Bomadi and Burutu.

Assessment: (a) On Individual residential building plans (cement or brick building) 2.00/cubic (per cubic metre) meters (b) On Individual building plans with shop front (cement or brick 5.00/cubic meter building)(per cubic metre) (c) On Individual building plans with shop front (cement or brick 5.00/cubic meter building) (per cubic metre) (Mixed Use) (d) Commercial and/ or Industrial building plans 15.00/cubic (per cubic meters) meter Allotment (per square meter) 10.00sqr. meter Alteration to façade / roof: 10,000.00 (i) Residential Building (ii) Commercial and/or industrial buildings 20,000.00 Renewal of Lapsed Building Plan (any category) 50% of fees payable SCHEDULE D BUILDING PERMIT This schedule shall apply to the following category 'C' towns: Burutu, Bomadi, Eku, Emevor, Isiokolo, Aboh, Owhelogbo, and Assessment: 1.00/cubic meter (a) On Individual residential building plans (cement or brick building) (per cubic meter) (b) On Individual residential building plans with shop front (per cubic 3.00/cubic meter meter) (c) On Individual building plans with shop front (cement or brick 3.00/cubic meter building) (per cubic metre) (Mixed Use) (d) On industrial and/or commercial building plan 5.00/cubic meter (per cubic metre) Allotment (per square meter) 2.00/sqr. meter Alteration to façade and roof: 2,500.00 (i) Residential Building (ii) Commercial and/or Industrial buildings 5,000.00 Renewal of lapsed building plan 50% of fees payable SCHEDULE E: BUILDING PERMIT This shall apply specifically to all towns, villages and settlements in Delta State not included in schedule 'B' 'C' 'D' Assessment: 1.00/cubic meter (a) On Individual residential buildings (mud or cement/bricks) (per cubic meter). (b) On Individual residential buildings with (mud or cement/bricks) (per 2.00/cubic meter cubic meter). (c) On Individual building plans with shop front (cement or brick 2.00/cubic meter building) (per cubic metre) (Mixed Use) (d) On Industrial or commercial buildings 5.00/cubic meter (per cubic meter) Allotment (per square meter) 1/sqr meter Renewal of lapsed building plan 50% of fees payable Alteration to façade or roof: (i) Residential Building 2,000.00 (ii) Commercial/industrial building 5,000.00 SCHEDULE F BUILDING PERMIT The following shall apply generally across the state: (a) Temporary sheds (per cubic meter) 50.00/cubic meter (b) Kiosk renewal annually 1,000.00 (c) Cement block or wire fence not included in the original plan 10,000.00 (d) Layout registration 20,000.00 SCHEDULE G BUILDING PERMIT FOR TELECOM MASTS ON PRIVATE LAND TELECOMMUNICATION MASTS (a) Co-location Sites GSM Masts (per site) 2,000,000.00 (b) Single Sites GSM Masts (per site) 1,000,000.00 (c) Other forms of communication masts/Dish/Radio 200,000.00 30,000.00 SCHEDULE H CHANGE OF BUILDING PLAN Application fee for change of use in building plan Change of Use in Building Plan; (a) Residential/Religious/Recreational building to any other use 200,000.00 (b) Commercial building to any other use 150,000.00 (c) Industrial building to any other use 100,000.00 Penalty for contravention/illegal Conversion; (a) Residential/Religious/Recreational building 50,000.00 (b) Commercial building 200,000.00 (c) Industrial building 500,000.00 (d) Non display of Construction Sites Board (sites above two storeys) 200,000.00 SCHEDULE I SURVEY DEPARTMENT Charting of Plans; (A) 1 - 5000m2 10,000.00 (B) Additional fee for subsequent 500m2 500.00 Lodgment of survey plans and issuance of Lodgment certificate. 20,000.00 Cost of retrieval of information from documents in the archive (search 5,000.00 fees) Copies of plan for public purpose (Inspection only) 5,000.00 Purchase of plan made by the office of the Surveyor-General 5,000.00 Copies of plan for judgment or order of court (certified Copies) 5,000.00 Cost of printing and certification of a copy 5,000.00 Revenue to Government 5,000.00 Scanning and printing of Maps, Plans and Documents Cost of scanning and printing 5,000.00 Revenue to Government 5,000.00 Copies of plan for purpose inspection 5,000.00 TYPES OF SURVEY INFORMATION Sale of Map Standard sheet 1:50,000, 1:100,000 5,000.00 State Maps (published) 5,000.00 Local Government Area Map 5,000.00 Township Maps 5,000.00 Certified Maps 10,000.00 Other Miscellaneous Print 5,000.00 Photographs 10,000.00 Survey of Government Land Residential plot Cost of Survey 30,000.00 Revenue to Government 50,000.00

Commercial Plot (0-1 hectare) Cost of survey 100,000.00 Revenue to Government 200,000.00 Industrial Plot 0-1 hectare 100,000.00 Revenue to Government 150,000.00 1-4 hectare 500,000.00 Revenue to Government 800,000.00 Additional hectare (Revenue to Government) 100,000.00 LANDS DEPARTMENT For the purpose of charging ground rent, premium and other land related fees, Delta State is zoned thus: Zone one: Asaba Capital Territory, Okpanam Core Area, Warri, Effurun, Enehren, Ekpan, Edjeba, Okere, Ogunu, Ajamimogha, Jakpa, Ovwian, Orhuwhorun, Ugbomro, Ugbolopkoso, Ekete Inland, Ubeji, Osubi, Okwe, Ugbolu, Ugbuwangwe, Ekurede - Urhobo, Ekurede -Itsekiri, Agbasa, Igbudu, Ugborikoko, Okumagba Layout and all other immediate adjoining Towns/Communities mentioned above. Zone Two: Ibusa, Ogwashi-Uku, Ughelli, Sapele, Boji Boji Owa, Boji Boji Agbor, Abraka, Isele-Azagba, Ozoro, Okpanam, Agbarho. Zone Three: Local Government Headquarters excluding Aboh and Isiokolo Zone Four: Aboh, Isiokolo and all other towns not mentioned in zones 1 & 2 above Estate Development Levy is to be levied as Statutory Fees for the Allocation of all State Land PREMIUM RATE FEE/CHARGES STATE LAND: Residential/Religious/Recreational Purpose Rate(N) Zone One 500.00/sq.metre Zone Two 300.00/sq.metre Zone Three 200.00/sq.metre Zone Four 100.00/sq.metre Commercial/Industrial Purpose Zone One 1, 000.00/sqr.meter Zone Two 500/sq.metre Zone Three 250/sq.metre Zone Four 150/sq.metre Mixed Use Zone One 1, 000.00/sqr.meter Zone Two 500/sq.metre Zone Three 250/sq.metre Zone Four 150/sq.metre Agricultural Purpose Zone One As in appendix 1 Zone Two As in appendix 1 Zone Three As in appendix 1 Zone Four As in appendix 1 PRIVATE LAND: Residential/Religious/Recreational Purpose Rate(N) Zone One 50.00/sq.metre Zone Two 40.00/sq.metre Zone Three 30.00/sq.metre Zone Four 20.00/sq.metre Commercial/Industrial Purpose Zone One 150.00/sq.metre Zone Two 100.00/sq.metre Zone Three 80.00/sq.metre Zone Four 50.00/sq.metre Mixed Use Zone One 150.00/sqr.meter Zone Two 100.00/sqr.meter Zone Three 80.00/sqr.meter Zone Four 50.00/sqr.meter Agricultural Purpose Zone One As in appendix 1 Zone Two As in appendix 1 Zone Three As in appendix 1 Zone Four As in appendix 1 ESTATE DEVELOPMENT LEVY (For State Land C of O Only) STATE LAND ONLY: Residential/Religious/Recreational Purpose Rate/Sq.metre(N) Zone One 1, 000.00/sqr.meter Zone Two 800.00/sqr.meter Zone Three 500.00/sqr.meter Zone Four 200.00/sqr.meter Commercial/Industrial Purpose Zone One 2000.00/sqr.meter Zone Two 1,450.00/sqr.meter Zone Three 800.00/sqr.meter Zone Four 400.00/sqr.meter Mixed Use Zone One 2000.00/sqr.meter Zone Two 1,450.00/sqr.meter Zone Three 800.00/sqr.meter Zone Four 400.00/sqr.meter GROUND RENT Ground rent is imposed on all lands whether privately owned or state lands; whether with or without certificate of occupancy in any part of Delta State. RATE FEE/CHARGE STATE LAND: Rate(N) Residential/Religious/Recreational Purpose Zone One 50.00 Zone Two 40.00 Zone Three 30.00 Zone Four 20.00 Commercial/Industrial Purpose Zone One 100.00 Zone Two 80.00 Zone Three 60.00 Zone Four 40.00 Mixed Use Zone One 100.00 Zone Two 80.00 Zone Three 60.00 Zone Four 40.00 Agricultural Purpose Zone One 20.00 Zone Two 5.00 Zone Three 2.50 Zone Four 1.00 PRIVATE LAND: Rate(N) Residential/Religious/Recreational Purpose Zone One 20.00 Zone Two 10.00 Zone Three 5.00 Zone Four 3.00

Commercial/Industrial Purpose Zone One 30.00 Zone Two 20.00 Zone Three 15.00 Zone Four 10.00 Mixed Use Zone One 30.00 Zone Two 20.00 Zone Three 15.00 Zone Four 10.00 Agricultural Purpose Zone One 20.00 Zone Two 5.00 Zone Three 1.50 Zone Four 1.00 APPLICATION FOR STATUTORY RIGHT OF OCCUPANCY Non- Refundable application fee for: Private Government Land Land Rate N N Residential/ Educational/Religious/ 5,000.00 5,000.00 Recreational Agricultural/Land 5,000.00 5,000.00 Mixed Use 6,000.00 20,000.00 Commercial 6,000.00 20,000.00 Industrial 10,000.00 20,000.00 Preparation of certificate of occupancy: All types 10,000.00 10,000.00 Change of Purpose Clause in Certificate of Occupancy: (a) Residential/Religious/Recreational/ Educational to any 100,000.00 100,000.00 other purpose. (b) Commercial to any other purpose. 50,000.00 50,000.00 (c) Mixed Use to any other purpose. 50,000.00 50,000.00 (d) Industrial building to any other purpose. 50,000.00 50,000.00 Conversation of other Titles to Electronic C of O: i. Old C of O for New C of O 50,000.00 50,000.00 ii. Building Lease for New C of O 50,000.00 50,000.00 iii. Other Deemed Grants to New C of O 50,000.00 50,000.00 Ratification in Title Document 50,000.00 50,000.00 Penalty for illegal occupation of State Land N500,000.00 CONSENT Fee for the transfer of interest in Lands/Building shall be 7.5% of the consideration or commercial value (whichever is higher) as jointly determined by the inspection team of Ministry of Lands and that of the transferer. Consent fee for mortgage is set forth in the schedule immediately following; FEES FOR: Rate Rate Private Land Govt Land Consent to Mortgage: Application Fee 10,000.00 10,000.00 Consent Fee, a) 0 - 10,000,000.00 2% of Loan value 2% of Loan value b) 10,000,000.00 - 50,000,000.00 1.5% of Loan value 1.5% of Loan value c) 50,000,001.00 - 100,000,000.00 1% of Loan value 1% of Loan value 100,000,001.00 and above 0.5% of Loan value 0.5% of Loan value Consent to Lease and Sub-lease: Application Fee 10,000.00 10,000.00 Consent Fee 7.5% of Consideration 7.5% of Consideration Consent for Assignment: Application Fee 10,000.00 10,000.00 Consent Fee 7.5% of Consideration 7.5% of Consideration Consent to a Gift (with or without consideration): Application Fee 10,000.00 10,000.00 Consent Fee 2.5% of FMV or 2.5% of FMV or Consideration, Consideration, whichever is higher whichever is higher Consent to Power of Attorney: Application Fee 10,000.00 10,000.00 Consent Fee 2.5% of FMV or 2.5% of FMV or Consideration, Consideration, whichever is higher whichever is higher Consent to assign between related parties or Co owners (with or without consideration): Application Fee 10,000.00 Consent Fee 2.5% of FMV or 2.5% of FMV or Consideration, Consideration, whichever is higher whichever is higher Penalty for late application for consent 1,500.00/Month (from the date of the execution of Deed) FMV - Fair Market Value LEASE REMOVAL: 50% of Consideration 2,000.00 10,000.00 Quarry License (Per annum) Laterite 70,000.00 70,000.00 White sand 70,000.00 70,000.00 Gravel/Stone 1,000,000.00 1,000,000.00 Advertisement 10,000.00 20,000.00 Objection fee 10,000.00 20,000.00 Penalties for failure to collect documents within six (6) 20,000.00 months Valuation for probate - 10% of the capital value of property subject to a minimum of 10,000.00 Any extra copy of mortgage, sub-lease, Assignment, etc. in excess of four copies attracts a fee of N1,000.00 per copy

REGISTRATION Rate(N) CTC 500.00/page maximum of 500 for large survey plan C.T.C of title document 5,000.00 C.T.C of property card 5,000.00 C.T.C of survey plan in deeds 5,000.00 C.T.C of composite plan in deed 5,000.00 Court order/Judgment 10,000.00 Caveats/Caution 5,000.00 Withdrawal of Caution/Caveat 5,000.00 Up-Stamping 0.01% of Loan Supplemental Deed/Memorandum of Agreement. 5,000.00 Mortgages 5,000.00 Assignment 5,000.00 Leases 5% of consideration Release 5,000.00 Power of Attorney 5,000.00 OIL AND GAS RELATED ACTIVITIES; Registration of Deeds relating to OPL/OML 3,000,000.00 Registration of Pipeline Right Of Way (ROW) for OPL/OML 1,500,000.00 Registration of Renewed Pipeline ROW for OPL/OML 1,000,000.00 Registration of Permit to Survey; a) Arable Land 200,000.00/Hectare b) Swamps 100,000.00/Hectare c) Non-Federal Government Waterways 200,000.00/Hectare TEMPORARY OCCUPATION LICENSE Rate(N) Zone One 50/m2 per annum Zone Two 30/m2 per annum Zone Three 20/m2 per annum Zone Four 10/m2 per annum Annexure XXIV MDA: MINISTRY OF WOMEN AFFAIRS, COMMUNITY AND SOCIAL DEVELOPMENT

1. COMMUNITY DEVELOPMENT DEPARTMENT REGISTRATION RATE FEE a. Day Care/ Nursery (Private) 50,000.00 b. Community Development Associations 30,000.00 c. Non- Government Organization ( NGOS) 30,000.00 d. Government Day care in Urban Areas 7,500.00 per child e. Government Day care in Semi Urban 3,000.00 per child f. Government Day care in Rural Areas 2,000.00 per child g. School Fees ( Women Dev Center, Asaba) 10,000.00 h. Hall Rentage ( Women Dev Center, Asaba) 10,000.00

1.1 FEMALE HOSTEL ABRAKA Accommodation 50,000.00

2.1 MINISTRY OF WOMEN AFFAIRS NURSERY/PRIMARY SCHOOL, ASABA a. Nursery (Tuition Fee) Per Child 7,500.00 per term b. Registration of Orphanage 100,000.00

2.2 MINISTRY OF WOMEN AFFAIRS CRECHE OLD SECRETARIAT, ASABA. Admission fee per child 7,500.00 monthly

3. REHABILITATION DEPARTMENT- Multi- Purpose 30,000.00 Conference Hall at the Physically Challenge Persons, Asaba ( Transit Home) per rent

4. SOCIAL WELFARE DEPARTMENT. Registration of Church and Place for Celebration of Marriage; (A) Population of 1000 and above 60,000.00 (B) Population of 500 and above 40,000.00 (C) Less than 500 persons 20,000.00

8. Registration of Social Club 20,000.00

9. Ministry of Women Affairs (Cenotaph) 35,000.00 Annexure XXV MDA: MINISTRY OF WORKS TENDER FEES S/N VALUE OF CONTRACT RATE i. 50,000.00 and below ii. 50,001.00- 1,000,000.00 iii. 1,000,001.00- 5,000,000 iv. 5,000,001.00 - 10,000,000 See Annexure XXVIII v. 10,000,001.00- 30,000,000.00 vi. 30,000,001.00- 50,000,000 Rate N i. Trading on the road fine 50,000.00 ii. Dumping of building material on the road fine 100,000.00 iii. Dumping of refuse on the road or drains fine 50,000.00 iv. Abandonment of decrepit vehicles on the road fine 100,000.00 v. Cutting across the road fine 500,000.00 vi. Sinking of boreholes on road shoulders fine 200,000.00 CHARGES ON ISSUANCE AND ADMINISTRATION OF RIGHT OF WAY (ROW) ON STATE AND LOCAL GOVERNMENT ROADS WITH RESPECT TO BUILD, OPERATION AND MAINTENANCE OF FIBRE OPTIC DUCTS AND ANCILLIARY INFRASTRUCTURE LAYING BY ICT OPERATORS IN DELTA STATE. RATE Administration Charge N145/Metre Row Fee For New Build Annual fee for Existing Duct N20/Metre With 5 Year Review Of Rate Alienation Right on Duct Owners for State Consent 5% OF Build Cost For Each Subsequent User Road Offences Fine Trading on the Road side Fine 50,000.00 Dumping of Building Material on the Road Fine 100,000.00 Abandonment of Decrepit Vehicles on the Road Fine 100,000.00 Cutting Across the Road Fine 500,000.00 Sinking of Boreholes on Road Shoulders Fine 200,000.00 Annexure XXVI MDA: DELTA STATE LOCAL GOVERNMENT CATEGORY FORM FEE REGISTRATION RENEWAL FEE (N) FEE PER ANNUM PER ANNUM (N) (N) RATE

1. (i) Restaurants a. International 1,000.00 70,000.00 35,000.00 b. National 1,000.00 25,000.00 12,500.00 c. Local 1,000.00 10,000.00 5,000.00

2. (ii) Fast foods a. International 1,000.00 50,000.00 25,000.00 b. National 1,000.00 20,000.00 10,000.00 c. Local 1,000.00 10,000.00 5,000.00

3. (iii) Canteen/ Bukaterias a. Urban 1,000.00 5,000.00 2,500.00 b. Rural 1,000.00 2,000.00 1,500.00

4. Shops and Kiosks rates 500,000.00

5. Tenement rates (i) Restaurants a. International 100,000.00 b. National 70,000.00 c. Local 50,000.00 (ii) Hotels a. International Standard Restaurant 500,000.00 and Bar b. National Standard 250,000.00 Restaurant and Bar c. Local 100,000.00 (iii) Fast Food 150,000.00 a. International b. National 100,000.00 c. Local 50,000.00 (iv) Canteen Permit 5,000.00 a. Urban b. Rural 2,000.00 (v) Buildings 30,000.00 a. Duplexes b. Twin-Duplexes 15,000.00 c. Bungalows 15,000.00 (vi) Petrol Stations Per pump 20,000.00 fixed to the ground (vii) Gas Plants 100,000.00 (viii) Oil Companies/flow Per square 300.00 stations/natural gas facilities metre (ix) Cinema Houses/Clubs 150,000.00 a. Urban b. Rural 75,000.00 (x) Aluminium Companies 200,000.00 a. Urban b. Rural 150,000.00 (xi) Warehouses/Others 180,000.00 a. Urban b. Rural 100,000.00 (xii) Electricity substations 750,000.00 (xiii) Sawmills 100,000.00 a. Urban b. Rural 75,000.00

6. On and off liquor licence fee 5,000.00

7. Slaughter slab fee 5,000.00 500,000.00 50,000.00

8. (i) Marriage Registration 20,000.00 (ii) Birth and Death Registration 2,000.00

9. Naming of street registration fee excluding any street in the State Capital. (i) Roads 500,000.00 (ii) Streets 250,000.00 (iii) Closes 150,000.00

10. Customary fees on lands in rural areas, excluding those controlled by the Federal and State Government. (i) 100 x 100 land 100,000.00 (ii) 50 x 100 land 80,000.00

11. Market taxes and levies excluding 30,000.00 500,000.00 250,000.00 any market where State finance is involved.

12. Motor park levies. 30,000.00 500,000.00 250,000.00

13. Domestic animal license fee. 2,000.00 5,000.00 5,000.00

14. Bicycle, truck, canoe, wheel 1,000.00 barrow and cart fees, other than mechanically propelled truck.

15. Cattle tax payable by cattle 30,000.00 farmers only.

16. Merriment and road closure levy. 25,000.00

17. Radio and television license fees 2,500.00 (other than radio and television transmitter)

18. Vehicle radio license fees (to be 5,000.00 imposed).

19. Wrong parking charges. 5,000.00

20. Public convenience, sewage and 20,000.00 refuse disposal fees.

21. Customary burial ground permit 20,000.00 fees.

22. Religious places establishment 100,000.00 100,000.00 permit fees. Annexure XXVII MDA: OFFICE OF THE SECRETARY TO THE STATE GOVERNMENT RATE Letter of Origin 1,500.00 Annexure XXVIII MDA: STATE TENDERS BOARD TENDER FEES S/N VALUE OF CONTRACT RATE 1 500,000.00 and below 5,000.00 2 500,001.00- 1,000,000.00500,001.00- 1,000,000.00 15,000.00 3 1,000,001.00- 5,000,000.00 25,000.00 4 5,000,001.00- 10,000,000.00 35,000.00 5 10,000.001.00- 30,000,000.00 45,000.00 6 30,000.001.00- 50,000,000.00 60,000.00 7 50,000,001.00- 250,000,000.00 150,000.00 8 250,000,001.00- 500,000,000.00 250,000.00 9 500,000,001.00-1,000,000,000.00 500,000.00 10 1,000,000,001.00- 5,000,000,000.00 1,000,000.00 11 5,000,000,001.00-10,000,000,000.00 1,500,000.00 12 10,000,000.001.00- 20,000,000,000.00 1,700,000.00 13 Above 20,000,000,000.00 2,000,000.00 Annexure XXIX CONTRACTORS REGISTRATION BOARD RATES S/N CATEGORY CONTRACT SUM REGISTERATION FEES N RENEWAL FEES N N 1 A 1,000 - 2,000,000 30,000 10,000 2 B 2,000,000 - 20,000,000 50,000 20,000 3 C 20,000,000 - < 100,000,000 100,000 50,000 4 D 100,000,000 & Above 250,000 100,000 Annexure XXX MDA: THE POINTER ADVERT RATES SIZE BLACK & WHITE COLOUR S/N Product (N) Public Notice (N) Product (N) Public Notice (N) 1 Full Page 156,000.00 180,000.00 259,200.00 300,000.00 2 14" x 5 134,400.00 164,400.00 244,800.00 288,000.00 3 14 x 4 120,000.00 156,000.00 232,800.00 276,000.00 4 13 x 6 141,600.00 172,800.00 220,800.00 264,000.00 5 13 x 5 126,000.00 162,000.00 208,800.00 252,000.00 6 13 x 4 114,000.00 144,000.00 196,800.00 240,000.00 7 12 x 4 105,600.00 134,400.00 184,800.00 228,000.00 8 9x5 98,400.00 129,600.00 172,800.00 216,000.00 9 Half Page 90,000.00 120,000.00 144,000.00 187,200.00 10 10 x 4 86,400.00 117,600.00 138,000.00 177,600.00 11 9 x 4 81,600.00 110,400.00 132,000.00 170,400.00 12 8 x 6 105,600.00 134,400.00 126,000.00 162,000.00 13 8 x 4 68,400.00 96,000.00 114,000.00 151,200.00 14 7 x 5 72,000.00 102,000.00 108,000.00 144,000.00 15 7 x 4 62,400.00 90,000.00 104,400.00 138,000.00 16 Quarter Page 60,000.00 81,600.00 100,800.00 129,600.00 17 6 x 3 57,600.00 74,400.00 93,600.00 115,200.00 18 6 x 2 52,800.00 60,000.00 81,600.00 96,000.00 19 5 x 2 30,000.00 36,000.00 60,000.00 74,400.00 20 4 x 2 22,800.00 30,000.00 48,000.00 57,600.00 21 3 x 2 18,000.00 21,600.00 33,600.00 43,200.00 22 2 x 2 10,800.00 12,000.00 21,600.00 28,800.00 23 2 x 1 6,000.00 6,600.00 12,000.00 19,200.00 24 1 x 2 3,600.00 4,440.00 7,200.00 9,600.00 SPECIAL POSITIONS SIZE BLACK & WHITE COLOUR RATE (N) RATE (N)

1. FPS (6x2.2x6 Cols) 98,400.00 129,600.00

2. BPS (6x2.2x6 Cols) 81,600.00 115,200.00

3. Double Spread 374,400.00 504,000.00

4. Center Spread 420,000.00 576,000.00 Photo Speak Colour 5 Full Page 150,000.00 6 Half Page 80,000.00 7 Earpiece 2x2 (FP) 22,800.00 43,200.00 8 Earpiece 2x2 (BP) 18,000.00 36,000.00 9 Classified 3,000.00 WRAP AROUND SIZE RATE (N)

1. Full Page Wrap Around 8,000,000.00

2. Full Page Wrap Around 5,000,000.00

3. Front Page 10x6 5,000,000.00

4. Back Page 10x6 4,500,000.00

5. Half Page Front 4,000,000.00

6. Front Page 5x6 3,000,000.00

7. Front Page 4x6 2,500,000.00

8. Above Mast Head 2x6 2,000,000.00

9. Under Mast Head 2x6 2,000,000.00

10. Under Mast Head 3x6 2,200,000.00

11. Under Mast Head 4x6 2,500,000.00 COPY INFORMATION i Columns: 6 ii Copy Date: 3 days before publication iii Late Advert: 25 % Surcharge iv Artwork Guide: C D, Flash Drive v Email: Pointermarketing12@gmail.com Pointernewspaper@yahoo.com vi Classified Published on Tuesdays & Thursdays vii Classified on any other day attracts N4,000.00 Loose Insertion N18,000.00 Per 1,000 copies Handling Charge N20,000.00 Annexure XXXI MDA: URBAN AND REGIONAL PLANNING BOARD RELATES TO STATE LANDS ONLY ZONE ONE: Asaba, Okpanam, Warri, Effurun, Enerhen, Ekpan, Edjeba, Okere, Ogunu, Ajamimogha, Jakpa, Ovwian, Orhuwhorun, Ugbomro, Ugbolopkoso, Ekete Inland, Ubeji, Osubi, Okwe, Ugbolu, Ugbuwangwe, Ekurede ZONE TWO: Ibusa, Ogwashi-uku, Ughelli, Sapele, Agbor, Abraka, Isele-Azagba, Ozoro, Boji-Boji Owa, Agbor ZONE THREE: Local Government Headquarters Excluding Aboh and Isiokolo ZONE FOUR: Aboh, Isiokolo and all other towns not mentioned in Zone One and Two above Aboh, Isiokolo and all other towns not mentioned in Zone One and Two above RATES/FEES/CHARGES FOR BUILDING PLAN ON STATE LANDS RATE /m2 (N) Fee for plan registration, plotting and Inspection of sites 5,000.00 Petrol Filling (Gas) Station and/or Similar services station 500/sqr.meter (per sq. meter of land occupied) Alteration and/or repairs to petrol stations and/or service stations 70% of fees involving addition or replacement of existing building structures. payable Other alteration and/or repairs of petrol stations and/or service stations 50% of fees not involving building structure. payable Request for general planning information 10,000.00 Search fees 5,000.00 (e) Private Golf Course, Airstrips, Heliports and other similar uses 200,000.00 (f) Swimming pools (per pool) 50,000.00 (g) Lawn Tennis Court (per court) 30,000.00 Assessment: 10.00/cubic (a) On Individual residential building plans (cement or brick building) meters (per cubic metre) (b) On Individual building plans with shop front (cement or brick building) 15.00/cubic (per cubic metre) (Mixed Use) meter (c) On commercial and/ or Industrial building plans ( per cubic meters) 50.00/cubic meter Allotment (per square meter) 50.00sqr. meter Alteration to façade and/or roof: 5,000.00 (a) Residential Building (b) Commercial and/or industrial buildings 10,000.00 Renewal of Lapsed Building Plan. 50% of fees payable Cement block or fence not included in the original plan. 10,000.00 CHANGE OF BUILDING PLAN Application fee for change of use in building plan 30,000.00 Change of Use in Building Plan; (a) Residential/Religious/Recreational building to any other use 200,000.00 (b) Commercial building to any other use 150,000.00 (c) Industrial building to any other use 100,000.00 PENALTY FOR CONTRAVENTION/ILLEGAL CONVERSION; (a) Residential/Religious/Recreational building 50,000.00 (b) Commercial building 200,000.00 (c) Industrial building 500,000.00 (d) Non display of Construction Sites Board (sites above 200,000.00 two storeys) FEES FOR ALL TELECOMUNICATION OPERATORS AND TELECOMUNICATION INFRASTRUCTURE COMPANIES: ONE OFF PAYMENT FOR STATE LANDS WORK DESCRIPTION FEES DUE (N) Town planning/New site Build/Construction Permit for Co-location 2,000,000.00 per site. mast Town planning/New site Build/Construction Permit for Single 1,000,000.00 per operator site. mast Regularization exercise (past payment to relevant) document 400,000.00 per mast New site build contravention penalty 1,000,000.00 per mast Signage and advert 50,000,00 per mast Stacking permit (state/local) 50,000,00 per mast Regularization contravention penalty, one year after acquisition. 650,000,00 per mast FEES FOR OIL AND GAS FIRMS/CORPORATIONS: One off payments. WORK DESCRIPTION FEES DUE (N) Town planning/New site Building/Construction Permit. 1,000,000.00 per mast Regularization exercise penalty (after one year) 750,000.00 per mast Environmental Audit 200,000.00 per mast New site building/construction penalty 1,500,000.00 per mast Signage and advert 150,000.00 per mast BANKS AND OTHER RELATED INSTITUTIONS: One off payments. WORK DESCRIPTION FEES DUE (N) Town planning/New site Building/Construction Permit. 550,000.00 per mast Regularization exercise penalty (after one year of acquisition) 500,000.00 per mast Environmental Audit 200,000.00 per mast New site building/construction fees 500,000.00 per mast Signage and advert 150,000.00 per mast Note: a. Mast(s) that are five years and above should undergo structural integrity audit. This attracts a fee of N150,000.00 per mast. CONSTRUCTION PERMIT FOR COMMUNICATION INFRASTRUCTURE COMMUNICATION INFRASTRUCTURE/MAST IN STATE LANDS Annual Fees:

Telecommunication Operators 100,000.00 per mast Telecommunication infrastructure companies 200,000.00 per mast Oil Companies 200,000.00 per mast Banks 100,000.00 per mast Media outfit: e.g. Radio/TV stations 50,000.00 per mast Fiber optic firms/Broadband N200.00/lm Other firms 50,000.00 per mast NB: Mast(s) that are five years and above should undergo structural integrity audit. This attracts a fee of N150,000 per mast. PHYSICAL AND INFRASTRUCTURAL DEVELOMENT LEVY (to be jointly administered by the Department of Town Planning and the Urban and Regional Planning Board) 1 RESIDENTIAL PROPERTIES Zone 1 Zone 2 Zone 3 Zone 4 A Detached Houses N12,000.00 N10,000.00 N8,000.00 N6,000.00 B Semi-Detached Houses (per unit) N12,000.00 N10,000.00 N8,000.00 N6,000.00 C Detached Bungalow (per unit) N8,000,00 N6,000.00 N4,000.00 N4,000.00 D Semi-Detached Houses (per unit) N8,000,00 N6,000.00 N4,000.00 N4,000.00 E Block of Flats 3 & 4 bedroom (per N5,000.00 N4,000.00 N3,000.00 N3,000.00 flat) F Block of Flats 1 & 2 bedroom (per N4,000.00 N3,000.00 N2,000.00 N2,000.00 flat) G Undeveloped Land N3,000.00 N2,000.00 N1,000.00 N1,000.00 2 COMMERCIAL PROPERTIES UNDER THE FOLLOWING USE HOTELS/GUEST HOUSES/LODGES A 40 Rooms and Above N300,000.00 N250,000.00 N200,000.00 N150,000.00 B 25 - 39 Bedroom N200,000.00 N150,000.00 N100,000.00 N50,000.00 C 10 - 25 Bedroom N150,000.00 N120,000.00 N90,000.00 N60,000.00 D 10 Bedroom and below N100,000.00 N80,000.00 N60,000.00 N40,000.00 3 EDUCATIONAL INSTITUTIONS A Universities / Tertiary Institutions N300,000.00 N300,000.00 N300,000.00 N300,000.00 B Secondary Schools/Colleges N100,000.00 N80,000.00 N60,000.00 N40,000.00 C Primary Schools and N50,000.00 N40,000.00 N30,000.00 N20,000.00 Kindergartens / Crèche FINANCIAL INSTITUTIONS A Branches of Commercial Banks N200,000.00 N200,000.00 N200,000.00 N200,000.00 B Branches of Mortgage N100,000.00 N100,000.00 N100,000.00 N100,000.00 Banks/Institutions C Branches of Insurance Companies N100,000.00 N100,000.00 N100,000.00 N100,000.00 D Branches of Microfinance Banks N50,000.00 N50,000.00 N50,000.00 N50,000.00 E Others N50,000.00 N50,000.00 N50,000.00 N50,000.00 PETROL and LPG STATIONS A 6 pumps and above N100,000.00 N80,000.00 N60,000.00 N40,000.00 B 2-5 pumps N50,000.00 N40,000.00 N30,000.00 N20,000.00 C LPG filling Station per storage N50,000.00 N40,000.00 N30,000.00 N20,000.00 tank COMMUNICATION AND ALLIED COMPANIES A Co-location site N250,000.00 N250,000.00 N250,000.00 N250,000.00 Telecommunication Mast/Base Station (each) B Single Site Telecommunication N200,000.00 N200,000.00 N200,000.00 N200,000.00 Mast / Base Station (each) C Radio Communication Stations N250,000.00 N225,000.00 N200,000.00 N175,000.00 D Cabling/Cable Right of Way N200,000.00 N200,000.00 N200,000.00 N200,000.00 E Telecommunication Outlets N100,000.00 N80,000.00 N60,000.00 N40,000.00 WAREHOUSES, CONTAINERS N100,000.00 N80,000.00 N60,000.00 N40,000.00 AND DUMPS A Shopping Malls N30,000.00 N20,000.00 N10,000.00 N5,000.00 B Super Market N40,000.00 N30,000.00 N20,000.00 N5,000.00 C Building Materials / Timber Shop N50,000.00 N40,000.00 N30,000.00 N10,000.00 D Cold Room N50,000.00 N40,000.00 N30,000.00 N10,000.00 E Storage Warehouses N100,000.00 N80,000.00 N60,000.00 N40,000.00 F Abattoir Centers N15,000.00 N12,000.00 N9,000.00 N5,000.00 G Containers 6 Meter Long N20,000.00 N16,000.00 N12,000.00 N8,000.00 H Containers 12 Meter Long PRIVATE HOSPITALS A Hospitals N200,000.00 N160,000.00 N120,000.00 N80,000.00 B Cottage N50,000.00 N40,000.00 N30,000.00 N20,000.00 Hospitals/Clinics/Maternity Homes OTHER MEDICAL OUTFITS A Pharmacy Shop N30,000.00 N25,000.00 N20,000.00 N10,000.00 B Medical Lab. / Screening Centre N24,000.00 N20,000.00 N16,000.00 N12,000.00 C Patent Medicine Shop N12,000.00 N8,000.00 N5,000.00 N3,000.00 INDUSTRIES A Factory Premises and N300,000.00 N250,000.00 N200,000.00 N150,000.00 Construction Yards B Logistics yard and Trailer Parks N150,000.00 N120,000.00 N90,000.00 N60,000.00 C Cottage Industries (Bakery/Sachet N50,000.00 N40,000.00 N30,000.00 N10,000.00 Water/Block) OFFICE COMPLEX A Multiple Bungalow Building in a N15,000.00 N13,000.00 N11,000.00 N8,000.00 single property (per building) B Multiple Story Building in a single N25,000.00 N22,000.00 N19,000.00 N16,000.00 property (per building) C Single Bungalow in a property N15,000.00 N13,000.00 N11,000.00 N8,000.00 D Single Story Building in a property N25,000.00 N22,000.00 N19,000.00 N16,000.00 E Complex with Multiple Businesses N20,000.00 N16,000.00 N12,000.00 N8,000.00 (Per Business) F Block of 3-4 Bed Room Flat (per N15,000.00 N13,000.00 N11,000.00 N8,000.00 flat) G Block of 1-2 Bed Room Flat (per N10,000.00 N8,000.00 N6,000.00 N4,000.00 flat) RENEWAL OF LAPSED BUILDING PLAN 100% OF FEES PAYABLE EXTENSION OR ADDITION TO PERCENTAGE OF EXTENSION COMMERCIAL/INDUSTRIAL BUILDING COMPARED TO BUILDING PLAN

SCHEDULE E THIS SHALL APPLY SPECIFICALLY TO ALL TOWNS, VILLAGES AND SETTLEMENTS IN DELTA STATE NOT INCLUDED IN SCHEDULE 'B' 'C' 'D' ASSESSMENT: (A) ON INDIVIDUAL RESIDENTIAL BUILDINGS (MUD OR 2.00/ CUBIC CEMENT/BRICKS) (PER CUBIC METER) METER (B) ON INDIVIDUAL RESIDENTIAL BUILDINGS WITH 3.00/ CUBIC METER (C) ON INDUSTRIAL OR COMMERCIAL BUILDINGS (PER CUBIC METER) 5.00/ CUBIC METER ALLOTMENT (PER SQUARE METER) 2/Sqr METER EXTENSION OR ADDITION TO COMMERCIAL BUILDINGS (PER SQUARE 50% of Planning METER) Fee Payable RENEWAL OF LAPSED BUILDING PLANNING 50% of fees payable ALTERATION TO FAÇADE OR ROOF: (i) RESIDENTIAL BUILDING 5,000.00 (ii) COMMERCIAL/INDUSTRIAL BUILDING 15,000.00 SCHEDULE F THE FOLLOWING SHALL APPLY GENERALLY ACROSS THE STATE (A) TEMPORARY SHEDS (PER CUBIC METER) 50.00/CUBIC METER (B) KIOSK RENEWAL ANNUALLY 1,000.00 (C) CEMENT BLOCK OR WIRE FENCE NOT INCLUDED IN THE ORIGINAL 10,000.00 PLAN (D) ON LAYOUT REGISTRATION 10,000.00 SCHEDULE G ADVERTISEMENT (A) ORDINARY SIGNBOARD (PER SQ. METRE OF AREA OF BOARD) 100/SQR METER (B) ILLUMINATED BOARD (PER SQ. METRE OF AREA OF BOARD) 150/SQR METER (C) COMMERCIAL SIGNBOARD (COMPANIES) (PER SQ. METRE AREA OF 500/SQR METER BOARD) (D) COMMERCIAL SIGNBOARD (OFFICES) (PER SQ. METRE AREA OF 100/SQR METER BOARD) (E) LOUDSPEAKERS (PER SPEAKER) 500.00 SCHEDULE H TELECOMMUNICATION MASTS (A) CO-LOCATION SITES GSM MASTS (PER SITE) 2,000,000.00 (B) SINGLE SITES GSM MASTS (PER SITE) 1,000,000.00 (C) OTHER FORMS OF COMMUNICATION MASTS/DISH/RADIO 200,000.00 CHANGE OF USE IN BUILDING PLAN PROCESSING FEE FOR CHANGE OF N50,000.00 APPROVED BUILDING PLAN PENALTY FOR CONTRAVENTION/ILLEGAL CONVERSION TO ANY OTHER USE (A) RESIDENTIAL/RELIGIOUS/RECREATIONAL BUILDING TO ANY USE 500,000.00 (B) COMMERCIAL BUILDING TO ANY OTHER USE 200,000.00 (C) INDUSTRIAL BUILDING TO ANY OTHER USE 50,000.00 (D) NON DISPLAY OF CONSTRUCTION SITES BOARD (SITES ABOVE TWO 150,000.00 STOREYS) Annexure XXXII JUDICIARY (OFFICE OF THE CHIEF REGISTRAR HIGH COURT OF JUSTICE (FEES PAYABLE AND ALLOWANCES TO WITNESSES IN HIGH COURT)

1. CLAIMS: A. Filing of Action B. For the recovery of a specified sum: a. below N600,000 b. N601,000-N1,000,000 c. N1,001,000- N5,000,000 d. Above N5,000,000 C. For the recovery of an unspecified sum: a. each declaration b. each order c. maximum D. For an account to be taken and payment of sum found due: a. initial fees b. second fee ( payable before setting down for judgment) per N1,000 or part thereof found due in exc N2,000 c. maximum total fee

2. ACTION FOR POSSESSION For possession of property , as between Landlord and tenant a. Where the annual rent or value does not Exceed N100,000 b. above N100,000 and not exceeding N500.000 c. above N500,000

3. DECLARATION OF TITLE For declaration of title to land and possession of the land other than as between landlord and tenant a. Where the annual rent does not exceed N100,000 b. Where the annual rent or value can be specified c. Maximum

4. For possession of property (other than as between landlord and tenant and other than land)

5. ADMINISTRATION SUMMONS For the administration of the property of a deceased person where there is no dispute regarding succession or distribution: where the gross value of the property i (a) N1,000 - N100,000 (b) N100,001 -N500,000 (c) Where the gross value of the property is N500,001 - N1,000,000 (d) Above N1,000,000 or not specified

6. For the administration of the property of a person of unsound mind:

7. For the determination of a question relating to the distribution of or the succession to, the property deceased person, or to trust whether the person who created the sum be dead or alive: (a) Where the gross value of the property of the deceased or the property under trust does not exceed N100,000 (b) Where it exceeds N100,000 (c) Where no gross value can be specified (d) Maximum fee

8. For any other relief or assessment not specially provided for

9. MOTION (a) Filing fee (b) Filing application for amendment

10. AFFIDAVIT/AFFIRMATIONS/DECLARATIONS (a) In support of Court Process( including witness deposition) (b) Statutory Declarations (c) Incase other than (a) &(b)

11. CERTIFICATION/ AUTHENTICATION OF DOCUMENT (a) Certification of document (b) For endorsing paper annexed to an affidavit or declaration (c) For sealing any document not in court process (d) For attesting the execution of or signature on, instrument or document not otherwise provided for (e) For any other Document

12. PLEADINGS (a) Filing of statement of claim (b) Filing of statement of defence (c) Filing a reply (d) Filing terms of settlement (e) Any other pleading

13. MATRIMONIAL MATTERS (a) For every petition (other than alimony) (b) Citation (if one person was named) (c) For each other person(s) cited (d) For the registrar's certificate (e) For a petition for alimony (f) Filing fees for matrimonial causes or matters

14. REGISTRAR'S DIRECTIONS FOR DECREE NISI TO BE MADE ABSOLUTE (a) Application (b) Sealing the decree absolute (c) Copy of decree absolute (d) Searching fee

15. PROBATE AND ADMINISTRATION OF ESTATES (a) On filing an application for probate or letters of administration (b) On filing oath of executor or administrator (c) On taking justification of surety for each surety (d) On filing administration bond (e) On entering a caveat (f) On every warning to caveat (g) On an application for probate or letters of or order for administration (i) For re-sealing a grant so as to bring it within this jurisdiction (j) On inventory taken by a court officer (k) Deposit of will for safe custody (l) Application, affidavit, judgment, orders, security bonds ,warrant and writs or other documents (m) On filing any other application (n) On filing a security bond (o) On justification of securities for each surety (p) Withdrawal of will (q) Sealing of will (r) Sealing of codicil (s) Filing schedule of debts and funeral expenses (t) Drawing up order of grant (u) Swearing and filing affidavit of alias (v) Application in search index to grants on will (w) Inspection of grants of will

16. MISCELLANEOUS SERVICES/APPLICATIONS (a) For a special interpreters of a language not in common use: per day (b) For an inquiry by a court officer where so ordered: for each sitting (c) For taking down a person's statement where so ordered by the court (d) For searching the court achieves (e) Inspection of the court case file (f) To prepare where authorized any record of proceedings: every folio of 72 words or less (g) For every subpoena or witness summons (h) On warrant for prisoner to give evidence at a party's instance (i) For attesting the execution or signature on an instrument or document not otherwise provided for (j) For sealing any document not in proceeding (k) For certificate of service of foreign process (where not disallowed by execution) (l) For service of process on one person payable to the registrar for process servers per kilometers

17. TRANSFER OF CASES (a) on written application to the chief judge to transfer case from court to court (b) On the directive or application to the chief judge transferring a civil case before the high court from judge to another, or to a magistrates court or to a customary court, where order is made on the applic a party (c) Upon the granting of an application to the chief or a judge to transfer a civil case from one court to another court, except the fees be waived (d) On an order transferring a civil case from one court to another magistrates court or the high court one magistrate to another within the same district where the order is made on application of party

18. ENFORCEMENT OF JUDGEMENT (a) Registration of certificate of judgment of a high court (b) Registration of certificate of judgment of any other court (c) Endorsing processes for service from other states (d) Other related processes

19. ATTATCHMENT (a) Writ of attachment (b) inter-pleader (c) other related processes

20. FEE WHERE THE AMOUNT OF THE JUDGMENT DEBT OR THE VALUE OF THE PROPERTY TO BE RECO (a) Does not exceed N25,000 (b) Exceeds N25,000 but not above N100,000 (c) Exceeds N100,000 but not above N250,000 (d) Exceeds N250,000

21. FOR EXECUTION OF EVERY WRIT (a) Not exceeding N100,000 (b) Above N100,000

22. SHERIFF'S EXPENSES OF SALE, WHERE THE PROPERTY SOLD PRODUCE (a) Below N10,000 (b) N10,000 but not more than N50,000 (c ) More than N50,000

23. JUDGMENT SUMMONS AND GARNISHEE ORDER (a) Where the judgment debt or amount to be garnished does not exceed N100,000 (b) Exceed N100,000 but not above N500,000 (c) Exceed N500,000

24. WARRANT OF COMMITAL/NOTICE TO SHOW On the issue of every order or warrant of committal (a) Arrest /detention of judgment debtor (b) For every personal arrest (c) Execution (d) For issue of notice to show cause for disobedience of court order (form 128) (e) Summons under Form 129 Fees ( A-CIVIL CAUSES OR MATTERS)

1. For the recovery of a specific sums: a. N10,000.00 and below b. N10,001.00 - N20,000.00 c. N20,001.00 - N 50,000.00 d. N50,001.00 - N100,000.00 e. N100,001.00 - N500,000.00 f. N500,001.00 - N 1,000,000.00 For the recovery of an unspecified sum, the fee payable

2. For possession of property, as between Landlord and Tenant: where the amount claimed is a. N10,000.00 and below b. N10,001.00 - N20,000.00 c. N20,001.00 - N 50,000.00 d. N50,001.00 - N100,000.00 e. N100,001.00 - N500,000.00 f. N500,001.00 - N 1,000,000.00

3. For a declaration of title to land and/or for possession of land other than as between landlord and Te a. Where the annual rent or value does not exceed N10,000.00 b. Where no annual rent or value has been specified c. Maximum fee

4. Administration of Estate under Customary Law: a. Filing of application for authority to administer b. Estate Tax on real and personal property

5. For any other relief or assistance not specially provided for

6. On filing a written admission of a claim

7. On issue of judgment Debtor's summons: a. Where the amount does not exceed N100,000.00 b. Exceeds N100,000.00

8. On issues of every writ of attachment and sale, where the amount of the judgment debt, or the valu property to be recovered, of the sum of such amount and value: a. Does not exceeds N100,000.00 b. Exceeds N100,000.00

9. On issues of every order or warrant of committal or for arrest and detention of a judgment debtor o absconding defendant

12. On drawing up of formal decree or order

14. On issue of writ of possession: a. Where the annual rent or value does not exceed N100,000.00 b. Exceeds N100,000 but not exceeding N200,000.00 c. Exceeds N 200,000.00

15. On issue of Notice to Quit B- CIVIL AND CRIMINAL CAUSES OR MATTERS

16. On issue of summons or warrant, unless issued by the Court of its own motion

21. Cost of transportation is to be charged at the rate of N50.00 per kilometer per day to the Registrar service of the process

23. Fees for a non- staff interpreter per day per case

24. Affidavit, Affirmation and all Statutory Declaration including Declaration of age: a. Standing alone( per deponent) b. In court processes

25. Annexure ( Exhibit) PART 11- ALLOWANCES TO WITNESSES ( ORDER 56 RULE I)

1. Professional, Mercantile agents, bank managers, surveyor and public officer whose salary is not Bel N60,000.00 per month

2. Merchants, captains of ship, mercantile assistant and Public Officers whose salary is above N8,000. less than N60,000.00 per month

3. Auctioneers, Chiefs, master tradesmen, pilot, clerks and the like

4. Others in Public Service whose salary is less than N12,000.00 C. APPEALS IN CIVIL AND CRIMINAL CAUSES OR MATTERS On filing notice and grounds of appeal: a. If within time b. If out of time i. On compilation of records of appeal for every page or part thereof ii. Fees for the transmission of the appeal, if sent by post, the amount paid therefore, and if transmitte special messenger or otherwise, a charge to be fixed by the court transmitting same not exceeding D. TRANSFER OF CASES On an order transferring a civil case before a Customary Court to any other Customary Court where th is Made on the application of a party E. OTHERS i. On issuance of a warrant for a Prisoner to give evidence ii. For certifying a copy as a true copy for every page or part thereof iii. For certifying other document not originating from the court iv. Endorsing process from other States for service v. Certified copy of any order or judgment vi. Storage of goods per day vii. Storage of vehicle per day BAIL APPLICATION FEES Surety Bail Application Fee Annexure XXXIII MINISTRY OF BASIC AND SECONDARY EDUCATION S/N FEES/CHARGES FOR THE USE OF PUBLIC SCHOOLS PREMISES FOR PERSONAL/CORPORATE ACTIVITIES TYPE OF INSTITUTION RATE N

1. Primary Schools 40,000.00

2. Post Primary Schools 40,000.00 CATEGORIES ITEMS TYPE OF RATE INSTITUTION N

3. (A) Registration/Application Nursery/Primary 100,000.00 Schools ranging from a gross fees School sum of N500,000 per session 150,000.00 Secondary School License fees Nursery/Primary 300,000.00 School

4. Secondary School 300,000.00 Annual Renewal fees Nursery/Primary 200,000.00 School Secondary School 200,000.00

5. (B) Registration/Application Nursery/Primary 100,000.00 Schools in urban areas fees School Secondary School 100,000.00 License fees Nursery/Primary 200,000.00 School Secondary School 200,000.00 Annual Renewal fees Nursery/Primary 50,000.00 School Secondary School 60,000.00

6. (C) Registration/Application Nursery/Primary 50,000.00 Schools in rural areas fees School Secondary School 50,000.00 License fees Nursery/Primary 100,000.00 School Secondary School 150,000.00 Annual Renewal fees Nursery/Primary 30,000.00 School Secondary School 40,000.00

7. (D) Search fees 5,000.00 Annexure XXXIV MINISTRY OF SCIENCE & TECHNOLOGY A. TRANINING COST AT DELTA STATE ICT CENTRE, NECAB S/N DESCRIPTION RATE 1 Digital Literacy Course: introduction to computers, office productivity tools, 15,000 the internet, cloud services and the world wide web, computer security and privacy, digital lifestyle. Duration: 1 month 2 Graphics design & branding: Photoshop and corel draw 15,000 Duration: 1 month 3 Digital photography pro V.1: 15,000 Duration: 1 month 4 Multimedia design & development 2.0 15,000 Duration: 1 month 5 Website development and webpreneurship 20,000 Duration: 1 month 6 GSM repairs/maintenance development 15,000 Duration: 1 month 7 Computer networking/repairs/maintenance 20,000 Duration: 1 month B MINISTERIAL TENDER Per Tender 15,000 Annexure XXXV MINISTRY OF HIGHER EDUCATION S/N INSTITUTION APPLICATION FEES REGISTRATION RENEWAL FEES FEES 1 University 300,000 1,000,000 300,000 2 Polytechnics/Colleges 200,000 750,000 250,000 3 Monotechnics 100,000 500,000 150,000 4 Other Vocational/ 50,000 200,000 100,000 Computer Annexure XXXVI MINISTRY OF OIL AND GAS PETROLEUM PRODUCTS, STORAGE, LIFTING DISCHARGE & ALLIED ACTIVITIES FEES ZONE ONE: Asaba, Okpanam, Warri, Effurun, Enerhen, Ekpan, Edjeba, Okere, Ogunu, Ajamimogha, Jakpa, Ovwian, Orhuwhorun, Ugbomro, Ugbolopkoso, Ekete Inland, Ubeji, Osubi, Okwe, Ugbolu, Ugbuwangwe, Ekurede ZONE TWO: Ibusa, Ogwashi-uku, Ughelli, Sapele, Agbor, Abraka, Isele-Azagba, Ozoro, Boji-Boji Owa, Agbor ZONE THREE: Local Government Headquarters Excluding Aboh and Isiokolo ZONE FOUR: Aboh, Isiokolo and all other towns not mentioned in Zone One and Two above S/N ITEMS TARRIF FOR OIL & GAS FEES 1 Petrol Storage Station Zone 1 100,000.00 Zone 2 75,000.00 Zone 3 50,000.00 Zone 4 25,000.00 2 Gas Storage Stations Zone 1 100,000.00 Zone 2 75,000.00 Zone 3 50,000.00 Zone 4 25,000.00 3 Gas Plant and Gas Tanks & Gas Gathering 1,000,000.00 4 Crude Oil & Gas Pumping Station/Flow Station 1,000,000.00 5 Oil and Gas Terminals 20,000,000.00 6 Oil Terminal Upgrade 4,000,000.00 7 Oil Well/Gas Well 500,000.00 8 Drilling Waste Disposal For New Well 350,000.00 9 New Flow Station 1,000,000.00 10 Flow Station Upgrade 500,000.00 11 New Pipeline/Gas Line 200,000.00 Per Km 12 Gas Plant Upgrade 500,000.00 13 Floating Production Storage and Off Loading Vessel (FPSO) 10,000,000.00 14 Gas to Liquid (GTL) 10,000,000.00 15 Drilling Waste Re-Inject Well 200,000.00 16 Oil Refinery and Petrochemical Plant 10,000,000.00 17 Oil Rig (Swamp/Land) Small 1,000,000.00 Oil Rig (Swamp/Land) Medium 1,500,000.00 Oil Rig (Swamp/Land) Large 2,500,000.00 18 Petroleum Products Lifting Trucks 1,000.00 Daily Rate Per Truck 19 Petroleum Product Storage Tank Farms 300,000.00 20 Domestic Gas Retail Plants 50,000.00 21 Surface Tank Kerosene Dealers 1,000.00 23 Vessel Loading permit Daily per vessel i. 10 - 20 meter vessel 2,500.00 ii. 21 - 30 meter vessel 6,000.00 iii. 31 - 40 meter vessel 10,000.00 iv. Above 41 meter vessel 15,000.00 24 Vessel Landing permit Daily per vessel i. 10 - 20 meter vessel 2,500.00 ii. 21 - 30 meter vessel 6,000.00 iii. 31 - 40 meter vessel 10,000.00 iv. Above 41 meter vessel 15,000.00 25 Marine Petroleum product operation license for supply (Per 1 10,000.00 Annually million litres) PERMIT Marine Petroleum product operation license for supply (Per 1 50,000.00 Annually million litres) 26 For other Chemicals, Spirit etc supplies (Per 1 million litres) 50,000.00 Annually 27 Petrol, Gas, Storage Stations (Companies) Operation Permit 150,000.00 Annually Annexure XXXVII MINISTRY OF WATER RESOURCES DEVELOPMENT S/N ITEMS RATE

1. Private boreholes 15,000.00

2. Commercial boreholes 25,000.00

3. Industrial boreholes 50,000.00

4. Petrol Station surveillance 50,000.00 Annexure XXXVIII DELTA STATE SIGNAGE AND ADVERTISEMENT AGENCY ZONE ONE: Asaba, Okpanam, Warri, Effurun, Enerhen, Ekpan, Edjeba, Okere, Ogunu, Ajamimogha, Jakpa, Ovwian, Orhuwhorun, Ugbomro, Ugbolopkoso, Ekete Inland, Ubeji, Osubi, Okwe, Ugbolu, Ugbuwangwe, Ekurede ZONE TWO: Ibusa, Ogwashi-uku, Ughelli, Sapele, Agbor, Abraka, Isele-Azagba, Ozoro, Boji-Boji Owa, Agbor ZONE THREE: Local Government Headquarters Excluding Aboh and Isiokolo ZONE FOUR: Aboh, Isiokolo and all other towns not mentioned in Zone One and Two above FIRST PARTY MAXIMUM AREA IN ZONE 1 ZONE 2 ZONE 3 ZONE 4 SQUARE METERS UP TO 1.0 10,500.00 7,500.00 3,500.00 1,500.00 UP TO 3.0 13,500.00 10,500.00 5,500.00 3,500.00 UP TO 5.0 15,500.00 12,500.00 6,500.00 4,500.00 UP TO 7.0 17,500.00 14,500.00 7,500.00 5,500.00 UP TO 10.0 23,500.00 20,500.00 10,500.00 6,500.00 UP TO 13.0 27,500.00 24,500.00 12,500.00 7,500.00 UP TO 15.0 31,500.00 28,500.00 14,500.00 8,500.00 UP TO 25.0 44,000.00 41,000.00 20,500.00 9,500.00 ABOVE 25.0 420/sqm/week 220/sqm/week 120/sqm/week 60/sqm/week WALL DRAPES 4200/sqm/week 2200/sqm/week 1200/sqm/week 600/sqm/week FREE STANDING OR SKY SIGNS ZONE 1 ZONE 2 ZONE 3 ZONE 4 UP TO 1.0 24,500.00 18,500.00 14,500.00 9,500.00 UP TO 3.0 25,500.00 19,500.00 15,500.00 10,500.00 UP TO 5.0 26,500.00 20,500.00 16,500.00 11,500.00 UP TO 7.0 27,500.00 21,500.00 17,500.00 13,500.00 UP TO 10.0 28,500.00 22,500.00 18,500.00 14,500.00 UP TO 13.0 29,500.00 23,500.00 19,500.00 15,500.00 UP TO 15.0 30,500.00 24,500.00 20,500.00 16,500.00 UP TO 20.0 31,500.00 25,500.00 21,500.00 17,500.00 ABOVE 20.0 TO 40.0 58,500.00 48,000.00 38,000.00 31,500.00 DEVELOPMENT/CONSTRUCTION SITES BOARDS MAXIMUM AREA IN SQUARE METERS N UP TO 3.0 36,250.00 UP TO 5.0 56,250.00 UP TO 15.0 76,250.00 UP TO 20.0 96,250.00 SPECIAL ADVERTISEMENT RATE DESCRIPTION/MAX AREA IN SQUARE METERS N FINANCIAL INSTITUTIONS 100,000.00/PER ANNUM FLAGS 20,000.00/PER ANNUM SMALL SHOPS FRONTAL AREA BRANDING 15,000.00/PER ANNUM KIOSKS 150,000.00/PER ANNUM BUILDING BRANDING/WRAP AROUND 300,000.00/PER ANNUM BANNERS/PARASOLS/FEATHERS 2,500.00/PER WEEK CITY WALKER 1,000.00/DAY T-SHIRTS 500.00/PERSON/DAY STREET DIRECTIONAL SIGNS "SDS" 40,000.00/YEAR ZONE 1 ZONE 2 ZONE 3 ZONE 4 FIRST PARTY REGISTRATION REQUIREMENTS IN 10,000.00 5,000.00 2,500.00 1,500.00 DELTA STATE FOR NEW OPERATIONS EXPRESSION OF INTEREST 10,000.00 INSPECTION 10,000.00 ZONE ONE: Asaba, Okpanam, Warri, Effurun, Enerhen, Ekpan, Edjeba, Okere, Ogunu, Ajamimogha, Jakpa, Ovwian, Orhuwhorun, Ugbomro, Ugbolopkoso, Ekete Inland, Ubeji, Osubi, Okwe, Ugbolu, Ugbuwangwe, Ekurede ZONE TWO: Ibusa, Ogwashi-uku, Ughelli, Sapele, Agbor, Abraka, Isele-Azagba, Ozoro, Boji-Boji Owa, Agbor ZONE THREE: Local Government Headquarters Excluding Aboh and Isiokolo ZONE FOUR: Aboh, Isiokolo and all other towns not mentioned in Zone One and Two THIRD PARTY MAXIMUM AREA IN ZONE 1 ZONE 2 ZONE 3 ZONE 4 SQUARE METERS UP TO 6.0 16 48,000.00 26,000.00 20,000.00 14,000.00 SHEET UP TO 18.0 48 100,000.00 60,000.00 40,000.00 20,000.00 SHEET UP TO 36.0 96 300,000.00 200,000.00 150,000.00 100,000.00 SHEET UP TO 36.0 320,000.00 220,000.00 170,000.00 120,000.00 ROOFTOP UP TO 108.0 500,000.00 250,000.00 150,000.00 100,000.00 UNIPOLE UP TO 18.0 340,000.00 240,000.00 120,000.00 60,000.00 ULTRAWAVE UP TO 36.0 440,000.00 340,000.00 220,000.00 120,000.00 ULTRAWAVE UP TO 970,000.00 730,000.00 570,000.00 330,000.00

108.0 ULTAWAVE ALL FRONT/BACKLIT 450,000.00 350,000.00 250,000.00 150,000.00

18.0 5,200/sqm/week 3,200/sqm/week 2,200/sqm/week 1,200/sqm/week WALL DRAPES WRAP AROUND SPECIAL ADVERTISEMENT STRUCTURE DESIGNATION N ICONIC BILLBOARD 5,000,000.00/FACE TANK FARM 25,000,000.00/TANK WATER TANK 220/sqm/week INFLATABLE/BLIMP (Size sqm) UP TO 45sqm UP TO 70sqm UP TO 100sqm ABOVE 100 sqm OVERHEAD GANTRIES/ ZONE 1 ZONE 2 ZONE 3 ZONE 4 DIRECTIONAL SIZE (CATEGORY A)-BUILT ON PRIVATE 500,000.00 300,000.00 150,000.00 75,000.00 SECTOR INITIATIVE (CATEGORY B)-BUILT BY THE STATE 1,500,000.00 900,000.00 300,000.00 100,000.00 GOVERNMENT (CATEGORY C)-WHICH SPAN ACROSS 5,000,000.00 THE FG ROADS ZONE 1 ZONE 2 ZONE 3 ZONE 4 BRIDGE PANEL WITH FRAME 1,000,000.00 500,000.00 300,000.00 100,000.00 BRIDGE PANEL WITH FLEX 600,000.00 350,000.00 150,000.00 75,000.00 SPECIAL ADVERTISEMENT RATES DESCRIPTION/MAX AREA IN SQUARE METERS N LAMP POSTS NORMAL/HIGH STREET/GPHC PERMIT FEE 35,000.00 ADMINISTRATION 15,000.00 EACH PER MONTH PERMIT FEE LESS THAN 6 MONTHS 15,000.00/PER MONTH ADMINISTRATION FEE LESS THAN 6 MONTHS 15,000.00 LED MOBILE TRUCK 3,500,000.00/PA BUS SHELTERS 100,000.00/PA OTHER STREET FURNITURE INITIATIVE 100,000.00/SITE/PA ROAD SHOWS 10,000.00/PER DAY/PER LOCATION SITE INSPECTION/PER SITE 20,000.00 DIRECTIONAL SIGNS/BUILDING/KIOSK BRANDING ZONE 1 ZONE 2 ZONE 3 ZONE 4 COMPOSITE 10,000.00 PER 10,000.00 PER 10,000.00 PER 10,000.00 PER DIRECTIONAL SIGN ANNUM ANNUM ANNUM ANNUM STREET FURNITURE 0-5 SQM 100,000.00 60,000.00 40,000.00 20,000.00 ABOVE 5-10SQM 120,000.00 80,000.00 55,000.00 35,000.00 SMALL FORMAT 300,000.00 PER 300,000.00 PER 300,000.00 PER 300,000.00 PER ICONIC CUBE ANNUM ANNUM ANNUM ANNUM ROUNDABOUT SMALL 320,000.00 220,000.00 170,000.00 120,000.00 MEDIUM 400,000.00 270,000.00 195,000.00 115,000.00 LARGE 450,000.00 320,000.00 220,000.00 120,000.00 BUILDING BRANDING /ANNUM /ANNUM /ANNUM /ANNUM 1 SIDE 100,000.00 100,000.00 100,000.00 100,000.00 2 SIDES 150,000.00 150,000.00 150,000.00 150,000.00 3 SIDES AND ABOVE 250,000.00 250,000.00 250,000.00 250,000.00 KIOSK BRANDING /ANNUM /ANNUM /ANNUM /ANNUM UP TO 5SQM 50,000.00 50,000.00 50,000.00 50,000.00 UP TO 10SQM 75,000.00 75,000.00 75,000.00 75,000.00 Schedule 2 DELTA STATE INTERNAL REVENUE SERVICE LAW, 2020 PART I Under Section 37 SECURITY AND OPERATIONS FORM (A) PERSONAL (BUSINESS) ENTERPRISE FORM CONFIDENTIAL (to be completed in triplicate) .............................FINANCIAL YEAR

1. NAME ...................................................................

2. AGE ................... 3. SEX .................................

4. L.G.A. OF ORIGIN ....................................................................

5. STATE ........................................ 6. NATIONALITY .............................................

7. ADDRESS ......................................................................................................................... ................................................................................................................................................. .................................................................................................................................................

8. NATURE OF BUSINESS IN THE STATE .......................................................................... .................................................................................................................................................. ...................................................................................................................................................

9. DETAILS OF MANPOWER/STAFF IN THE STATE A. UNSKILLED MANPOWER: ....................................................................................................... B. SKILLED MANPOWER ........................................................................................................... C. SENIOR MANAGEMENT STAFF: ............................................................................................. D. EXPATRAITE MANPOWER: ..........................................................................................................

10. DATE OF FIRST UNDERTAKING BUSINESS IN THE STATE: ..................................................... .................................................................................................................................................................. OSF A"

11. DETAILS/PROOF OF TAXES/CHARGES PAID TO THE STATE GOVERNMENT (SINCE INCEPTION OF BUSINESS) BETWEEN ............................................. TO ...........................................................

12. GIVE DETAILS OF YOUR SECURITY/COMMUNITY/BUSINESS PROBLEMS (IF ANY) ........................ .................................................................................................................................................................. ..................................................................................................................................................................

13. DO YOU PAY YOUR TAXES/LEVIES TO GOVERNMENT? ....................................................

14. GIVE DETAILS/PROOF OF TAXES/CHARGES PAID TO THE STATE GOVERNMENT (SINCE INCEPTION OF BUSINESS) BETWEEN ............................................................ TO ................................................................. ..................................................................................................................................................................

15. DID YOU RECEIVE ANY STATE GOVERNMENT DEMAND NOTICE THIS YEAR? (A) YES ...................... (B) NO ........................ 16 GIVE DETAILS OF RATED/CHARGED ITEMS/SUMS IN THE DEMAND NOTICE ................................................................................................................................................ .......................................................................................................................................................

17. HAVE YOU PAID YOUR STATE GOVERNMENT TAXES/RATES THIS YEAR? (A) YES .................. (B) NO ...................

18. ARE YOU INDEBTED TO THE STATE GOVERNMENT? (A) YES ................ (B) NO .................... GIVE DETAILS OF INDEBTEDNESS (IF ANY): ................................................................. ...................................................................................................................................................... DECLARATION I, .................................................. of the above named address do (Name/Rank) hereby declare/confirm that the information given above, is true and correct to the best of my knowledge and given in utmost good faith. .............................. Signature/Date PART II Under Section 37 SECURITY AND OPERATIONS FORM (B) REGISTERED (BUSINESS) ENTERPRISE/COOPERATIVE/COMPANIES FORM CONFIDENTIAL (to be completed in triplicate) .............................FINANCIAL YEAR

1. NAME ......................................................................

2. INCORPORATION /REGISTRATION NO ..................................................................

3. CORPORATE HEAD OFFICE: ............................................................................................ ...........................................................................................................................................................

4. TELEPHONE/TELEX/FAX No. ............................................................

5. EMAIL ADDRESS ............................................................................................

6. DATE OF FIRST ENTRY/PRESENCE IN THE STATE ........................................................

7. DATE OF OTHER /PRESENT ENTRY/PRESENCE IN THE STATE ................................. ...............................................................................................................................................

8. NATURE OF BUSINESS IN THE STATE ............................................................................ .....................................................................................................................................................

9. DETAILS OF MANPOWER/STAFF IN THE STATE: A. UNSKILLED MANPOWER: ........................................................................................... B. SKILLED MANPOWER: .................................................................................................. C. SENIOR/MANGEMENT STAFF: ...................................................................................... D. EXPATRIATE MANPOWER: ............................................................................................... E. OTHERS (SPECIFY): ............................................................................................................

10. LOCATION OF PRESENT BUSINESS IN THE STATE: ....................................................... ..............................................................................................................................................................

11. IS YOUR LOCAL/HOST COMMUNITY AWARE OF YOUR PRESENCE? YES ...................... NO ...................... (IF NO, WHY) ...................................................................... ..............................................................................................................................................................

12. DETAILS OF FINANCIAL COST OF PRESENCE IN THE STATE: ............................................. ..................................................................................................................................................................

13. PROJECTED PERIOD OF TERMINATION /COMPLETION OF PRESENT BUSINESS: ............. ..................................................................................................................................................................

14. DOES YOUR BUSINESS IMPACT/HAVE LIKELIHOOD OF IMPACTING YOUR OPERATIONAL ENVIRONMENT? YES ................. NO .....................

15. DID YOU UNDERTAKE ENVIRONMENTAL IMPACT ASSESSMENT (EIA)? YES .................... NO ......................

16. DID YOU SUBMIT A COPY OF THE EIA REPORT TO THE STATE GOVERNMENT? YES ...................... NO ..................

17. DETAILS /PROOF OF TAXES /CHARGES PAID TO THE STATE GOVERNMENT (SINCE INCEPTION OF BUSINESS) BETWEEN ............................................................... TO ............................................................... ..................................................................................................................................................................

18. GIVE DETAILS OF YOUR SECURITY/COMMUNITY/BUSINESS PROBLEMS (IF ANY): .................. ..................................................................................................................................................................

19. DO YOU PAY YOUR TAXES/LEVIES TO THE STATE GOVERNMNET? ......................................... ..................................................................................................................................................................

20. GIVE DETAILS /PROOF OF TAXES/CHARGES PAID TO THE STATE GOVERNMENT (SINCE INCEPTION OF BUSINESS) BETWEEN ............................................ TO ...................................................................................

21. DID YOU RECEIVE ANY STATE GOVERNMENT DEMAND NOTICE THIS YEAR? YES ................. NO ...........................

22. GIVE DETAILS OF RATES /CHARGES ITEMS/SUMS IN THE DEMAND NOTICE ......................... ..................................................................................................................................................................

23. HAVE YOU PAID YOUR STATE GOVERNMENT TAXES/RATES THIS YEAR? YES ................................... NO ..................................

24. ARE YOU INDEBTED TO THE STATE GOVERNMENT? YES ...................... NO ................... GIVE DETAILS OF INDEBTEDNESS (IF ANY): .......................................................................................

25. GIVE DETAILS OF YOUR COMMUNITY DEVELOPMENT PROGRAMMES / CONTRIBUTIONS IN THE STATE (IF ANY): ........................................................................................................................................................ .................................................................................................................................................................. .................................................................................................................................................................. 26 GIVE DETAILS OF YOUR SECURITY/COMMUNITY BUSINESS PROBLEMS (IF ANY) ............................. .................................................................................................................................................................. .................................................................................................................................................................. DECLARATION I, ................................................................................ of the above named address do hereby declare/confirm that the information given above, is true and correct to the best of my knowledge and given in utmost good faith. ....................................... Signature/Date