Affidavit of Loss (Nigeria)
AFFIDAVIT OF LOSS
Evidence Act 2011 | Oaths Act Cap O1 LFN 2004 | Criminal Code Act Cap C38 LFN 2004
[Court Or Office]
I, [Deponent Name], aged [Deponent Age] years, [Deponent Occupation], of [Deponent Address], NIN: [Deponent NIN], do hereby make oath and state as follows:
DEPOSITIONS
1. That I am the deponent named above and I make this affidavit voluntarily and from my own personal knowledge.
2. That I am the lawful owner of the following document: [Document Description] ("the Document").
3. That the Document is no longer in my possession. The Document was: [How Document Was Lost]. Approximate date of loss: [Date Lost].
4. That I have conducted a thorough search for the Document but have been unable to locate it.
5. Police report details (where applicable): [Police Report Details].
6. Newspaper publication of loss (where applicable): [Newspaper Publication].
7. That I hereby request [Replacement Sought] to issue a replacement for the lost Document on the basis of this affidavit.
8. That if the lost Document is found in the future, I undertake to surrender it immediately to the issuing authority and to notify [Replacement Sought] forthwith.
I make this affidavit in good faith and in accordance with the Oaths Act Cap O1 LFN 2004. I understand that making a false affidavit of loss — for example, to obtain a fraudulent duplicate document while retaining the original — is perjury under the Criminal Code Act Cap C38 LFN 2004 and may constitute fraud under the Advance Fee Fraud and Other Related Offences Act 2006.
Deponent's Signature: ___________________________ Date: [Deposition Date]
[Deponent Name]
[Swearing Method] before me this [Deposition Date] at [Court Or Office].
Commissioner for Oaths / Notary Public: ___________________________
Name: ___________________________ Stamp: ___________________________
Deponent
________________
Signature
Commissioner for Oaths / Notary Public
________________
Signature
What Is a Affidavit of Loss (Nigeria)?
An Affidavit of Loss in Nigeria sets out facts attested under oath, giving them evidentiary weight in legal and administrative proceedings.
The legal basis for the Affidavit of Loss is the Oaths Act Cap O1 LFN 2004 and the Evidence Act 2011. A deponent who swears a false Affidavit of Loss — for example, falsely claiming a document has been lost when it is actually in their possession and being used for fraudulent purposes — commits perjury under the Criminal Code Act Cap C38 LFN 2004 and may also face charges under the Advance Fee Fraud and Other Related Offences Act 2006 if the false loss declaration supports a fraud.
The Affidavit of Loss is one of the most frequently prepared affidavits in Nigerian practice. The high volume of academic certificate losses (WAEC and NECO certificates), driving licence losses, NIN card losses, vehicle registration document losses, and property title document losses generates a constant demand for this document at Commissioner for Oaths offices near Nigerian courts, examination board offices, FRSC licensing offices, and land registries.
The West African Examinations Council (WAEC), established under the West African Examinations Council Act Cap W4 LFN 2004, and the National Examinations Council (NECO) both require a sworn Affidavit of Loss, a police report, and in many cases newspaper publication before they will issue a replacement certificate or verification letter. The Federal Road Safety Corps (FRSC), established under the Federal Road Safety Corps Act Cap F19 LFN 2004, requires an Affidavit of Loss and police report for replacement of a lost driver's licence. The National Identity Management Commission (NIMC), under the NIMC Act 2007, requires an affidavit for replacement of a lost or damaged NIN card.
For corporate documents — such as certificates of incorporation issued by the Corporate Affairs Commission (CAC) under the Companies and Allied Matters Act 2020 (CAMA 2020), share certificates, and debentures — the Affidavit of Loss is part of a more elaborate replacement process that may also involve CAC notification and newspaper publication under the CAC's procedural requirements.
The legal framework governing the Affidavit of Loss (Nigeria) rests on the Oaths Act Cap O1 LFN 2004 (Commissioner for Oaths authority), the Evidence Act 2011 (Section 115 — admissibility of affidavits), and the Criminal Code Act Cap C38 LFN 2004 (Section 117 — perjury penalties). The West African Examinations Council (WAEC) Act Cap W4 LFN 2004 and the National Examinations Council (NECO) Act require an affidavit of loss plus a police report and newspaper publication before issuing a replacement certificate. The Federal Road Safety Corps (FRSC) Act Cap F19 LFN 2004 requires an affidavit and police extract for licence replacement. The National Identity Management Commission (NIMC) Act 2007 (Section 27) requires an affidavit for NIN card replacement. The Land Use Act 1978 (Cap L5 LFN 2004) and state land registry laws govern replacement of a lost Certificate of Occupancy — Lagos State Land Registration Law 2015 and the FCT Land Administration Act 2004 specify the replacement procedure. The Companies and Allied Matters Act 2020 (CAMA 2020) governs replacement of lost certificates of incorporation at the Corporate Affairs Commission (CAC). The Advance Fee Fraud and Other Related Offences Act 2006 penalises fraudulent use of a false loss declaration. The Nigeria Data Protection Regulation (NDPR) 2019 and Nigeria Data Protection Commission (NDPC) govern personal data processing. Forms-legal.com provides this template as a starting point for Nigeria-compliant documentation.
When Do You Need a Affidavit of Loss (Nigeria)?
A Nigeria Affidavit of Loss is needed whenever a person requires a replacement for an important document that has been lost, stolen, or destroyed.
When a secondary school graduate discovers their WAEC certificate has been lost or stolen, the West African Examinations Council requires an Affidavit of Loss sworn before a Commissioner for Oaths, a police report from the Nigeria Police Force, and publication of the loss in a national newspaper before processing a replacement application.
When a motorist in Lagos or Abuja loses their driver's licence, the Federal Road Safety Corps (FRSC) requires an Affidavit of Loss and a police extract from the nearest police station before issuing a replacement licence.
When a homeowner discovers their Certificate of Occupancy (C of O) — issued by the Lagos State Land Registry under the Land Use Act Cap L5 LFN 2004 — has been destroyed in a fire, an Affidavit of Loss is filed at the state land registry as part of the replacement application.
When an employee who lost their NYSC (National Youth Service Corps) discharge certificate needs a replacement from the NYSC Directorate for a job application or further education, the NYSC requires an Affidavit of Loss alongside a police report before processing the replacement request.
When a bank customer loses their fixed deposit certificate or original account opening documents, the bank's compliance department (following CBN KYC guidelines) requires an Affidavit of Loss before replacing or reissuing the document.
When a company loses its original Certificate of Incorporation issued by the Corporate Affairs Commission (CAC) under CAMA 2020, the company secretary must obtain an Affidavit of Loss as part of the CAC certified copy application.
Nigerians should prepare an Affidavit of Loss promptly after discovering the document is missing, as the Nigeria Police Force (NPF) report and newspaper publication requirements add time before a replacement can be issued. The West African Examinations Council (WAEC) requires submission to its Lagos headquarters within the WAEC certificate replacement process timelines under the WAEC Act Cap W4 LFN 2004. The Federal Road Safety Corps (FRSC) requires an affidavit and police extract at the nearest FRSC Command. The National Identity Management Commission (NIMC) processes NIN card replacements under the NIMC Act 2007 Section 27. The Corporate Affairs Commission (CAC) processes certificate of incorporation replacements under CAMA 2020 Section 29. The Lagos State Land Registry, FCT Land Registry (AGIS), and other State Land Registries have specific affidavit and publication requirements for replacement of lost Certificates of Occupancy under the Land Use Act Cap L5 LFN 2004. The Central Bank of Nigeria (CBN) KYC guidelines require banks to collect an affidavit before replacing lost original banking documents. The Nigeria Data Protection Commission (NDPC) enforces NDPR 2019 compliance for institutions processing the affidavit. The Evidence Act 2011 (Section 115) governs court admissibility. The Criminal Code Act Cap C38 LFN 2004 (Section 117) applies to false declarations.
What to Include in Your Affidavit of Loss (Nigeria)
A Nigeria Affidavit of Loss must contain the following essential elements to be accepted by the relevant institution.
Deponent's identity: Full legal name, date of birth, address, occupation, and NIN (or other identity reference number relevant to the lost document). The deponent must be the person to whom the lost document was issued, or their authorised representative.
Description of lost document: A precise and complete description of the lost document — including the document type, document number or certificate number (if known), the name of the issuing institution, the date of issue, and any other identifying information (such as WAEC certificate number, course of study, year of examination; or FRSC licence number and category; or C of O title number and property address). The more specific the description, the more useful the affidavit is for the replacement process.
Circumstances of loss: A factual account of how, when, and where the document was lost — for example, the approximate date of the loss, whether the document was lost at a specific location, stolen from the deponent's home or vehicle, or destroyed in a fire or flood. If the circumstances are unknown, the deponent should state that the document cannot be found and the last time it was in their possession.
Steps taken to locate the document: A brief statement of what steps the deponent has taken to find the document — searched their home, contacted the issuing institution, filed a police report — and confirming that the document has not been found.
Police report reference: Where a police report has been obtained from the Nigeria Police Force, the deponent should reference the police station, the date of the report, and the report or case number in the affidavit.
Declaration of non-fraudulent use: A declaration that the original document has not been deposited with any person, institution, or court as security or evidence, that the deponent is not using the document for any other purpose, and that the deponent undertakes to return the replacement document if the original is subsequently found.
Declaration of truth: A statement that the contents are true to the best of the deponent's knowledge and belief, with acknowledgement of criminal liability for perjury under the Criminal Code Act Cap C38 LFN 2004.
Jurat: Signed by the deponent before the Commissioner for Oaths with their stamp, name, designation, date, and location of swearing.
Compliance checklist for an Affidavit of Loss (Nigeria): Sworn before a Commissioner for Oaths under the Oaths Act Cap O1 LFN 2004. Police report from the nearest Nigeria Police Force (NPF) station is required for WAEC, NECO, FRSC, and most land registry replacements. The Criminal Code Act Cap C38 LFN 2004 (Section 117) imposes criminal liability for perjury. For certificate of incorporation replacement, the Corporate Affairs Commission (CAC) requires the affidavit under CAMA 2020 Section 29. For C of O replacement, the Land Use Act Cap L5 LFN 2004 and relevant state land registry law govern the application — Lagos State Land Registration Law 2015 and FCT Land Administration Act 2004 specify procedures. WAEC Act Cap W4 LFN 2004 and NECO Act require newspaper publication in a national daily alongside the affidavit. The Evidence Act 2011 (Section 115) governs admissibility before State High Courts and the Federal High Court. The Nigeria Data Protection Regulation (NDPR) 2019 (Regulation 2.2) and Nigeria Data Protection Commission (NDPC) apply to personal data. The Advance Fee Fraud and Other Related Offences Act 2006 penalises fraudulent use of a false loss declaration. Forms-legal.com provides this template as a starting point for Nigeria-compliant documentation.
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Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Affidavit of Loss (Nigeria) (Nigeria) [Legal document template]. Forms Legal. https://forms-legal.com/nigeria/personal/legal-declarations/affidavit-of-loss-nigeria
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Frequently Asked Questions
An Affidavit of Loss is a sworn declaration before a Commissioner for Oaths or Notary Public confirming that a specified document has been lost, stolen, or destroyed and is no longer in the possession of the deponent. The affidavit provides formal evidence of the loss that Nigerian institutions require before issuing a replacement document. In Nigeria, an Affidavit of Loss is required by a wide range of institutions in the following common situations: replacement of a lost WAEC or NECO certificate (the examining bodies require an affidavit and publication of the loss in a national newspaper as preconditions for issuing a replacement or verification letter); replacement of a lost university degree certificate (Nigerian universities require an affidavit of loss and police report before issuing a replacement); replacement of a lost National Identification Number (NIN) card (NIMC requires an affidavit of loss for replacement of a lost or damaged NIN card); replacement of a lost driver's licence (the Federal Road Safety Corps (FRSC) requires an affidavit of loss and a police report); replacement of a lost vehicle particulars (vehicle registration certificate) by the Federal Road Safety Corps; bank replacement procedures for lost cheque books, bank cards, or original account opening documents; replacement of a lost Certificate of Occupancy (C of O) or title deed in state land registries; and replacement of a lost insurance policy document, share certificate, or other financial instrument.
Many Nigerian institutions require both an Affidavit of Loss and a police report (also called a police extract or first information report) before issuing a replacement document. The police report from the nearest Nigeria Police Force (NPF) station confirms that the loss was reported to law enforcement, which provides an additional layer of authentication and creates a record that helps prevent fraudulent use of the original document if it is subsequently found or stolen. Institutions that typically require both an affidavit and a police report include: the West African Examinations Council (WAEC) for replacement of lost certificates; the National Examinations Council (NECO) for the same; most Nigerian universities for replacement of degree certificates; the Federal Road Safety Corps (FRSC) for replacement of a lost driver's licence or vehicle registration certificate; the Corporate Affairs Commission (CAC) for replacement of certificate of incorporation documents in some cases; and state land registries for replacement of Certificates of Occupancy. The police report is obtained by visiting the nearest police station, reporting the loss, and receiving a formal acknowledgment (extract) from the Divisional Police Officer (DPO) or station duty officer. The police extract should describe the lost item, confirm the date of the report, and bear the station's official stamp. Some institutions — particularly banks and NIMC for minor document replacements — accept the affidavit alone without a police report.
The requirement to publish an Affidavit of Loss in a Nigerian newspaper of national circulation depends on the type of document lost and the institution requiring replacement. Publication in a newspaper serves a public notice function — alerting any person who may find or be presented with the original document that it has been declared lost and that a replacement is being sought, thereby reducing the risk of fraudulent use of the original. The West African Examinations Council (WAEC) expressly requires publication of the loss of a certificate in at least one national newspaper (such as Punch, Vanguard, ThisDay, or The Nation) as a mandatory step before issuing a replacement letter or certified copy. NECO has a similar requirement. For lost share certificates, company debentures, and other negotiable instruments, Nigerian company law and stock exchange practice require publication in a newspaper and in the CAC Gazette before a replacement is issued, to give potential holders of the original an opportunity to object. For replacement of Certificates of Occupancy (C of O) at state land registries, some states require newspaper publication as part of their lost title process. For less sensitive documents — such as bank cards, insurance policies, or institutional identity cards — newspaper publication is generally not required, and the affidavit and police report are sufficient.
A lost Certificate of Occupancy (C of O) in Nigeria — the primary statutory title document issued by state governments under the Land Use Act Cap L5 LFN 2004 — can potentially be replaced through a process at the relevant state land registry that includes an Affidavit of Loss as a key document. The Land Use Act 1978 (now Cap L5 LFN 2004) vests ownership of all land in each state in the Governor, who grants occupancy rights through Certificates of Occupancy (C of O) and Rights of Occupancy. Each state has its own Land Registry that maintains records of all C of Os issued in the state. Lagos State Land Registry (one of the most active in Nigeria), the FCT Land Registry (Abuja Geographic Information Systems, AGIS), and other state land registries have administrative procedures for replacement of lost C of Os that typically require: a sworn Affidavit of Loss from the registered title holder; a police report from the nearest NPF station; publication of the loss in at least one national newspaper; production of any other evidence of ownership (such as receipts of ground rent payments, survey plans, or related title documents); and an application fee. The registry conducts a search of its records to confirm the original title, and if satisfied, may issue a replacement C of O or a certified copy of the original. Given the high value of land in Lagos and Abuja and the risk of title fraud, state land registries are cautious about replacing C of Os, and the process can take several months.
If a person recovers an original document after having sworn an Affidavit of Loss and obtained a replacement, they face both a legal obligation and a practical responsibility. The legal obligation is to notify the relevant institution of the recovery of the original document, because possessing both the original and a replacement creates a risk of double use, fraud, or confusion. For example, if a WAEC certificate is found after a replacement letter has been issued, and both documents are presented to an employer or educational institution simultaneously, questions will arise about which is authentic. For financial instruments such as share certificates and negotiable instruments, the recovery of the original after a replacement has been issued is particularly serious — both the original and the replacement may be presented for transfer or payment, creating liability for the company or paying institution. The institution that issued the replacement should be notified in writing of the recovery of the original. In most cases, the institution will require the deponent to return the replacement document or the original (keeping one and surrendering the other for cancellation). The deponent should also consult a Nigerian Legal Practitioner about whether any further steps are needed — such as a correction affidavit or written withdrawal — to ensure that no party is prejudiced by the double existence of the documents.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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