Durable Power of Attorney (Nigeria)

A Durable Power of Attorney in Nigeria delegates legal authority from a principal to a chosen agent, setting the scope and limits of that authority.

The legal basis for powers of attorney in Nigeria is the Powers of Attorney Act Cap. P12 LFN 2004 (federal) and equivalent state legislation — including the Property and Conveyancing Law (PCL) applicable in Ogun, Oyo, Ondo, Osun, Ekiti, and Lagos States, which contain specific provisions on donating powers of attorney over land. The durable feature — the express statement that the power survives incapacity — must be unambiguously included in the instrument, as Nigerian courts apply the presumption that an ordinary power of attorney is revoked by incapacity unless the document expressly provides otherwise.

For powers of attorney authorising the attorney to deal with Nigerian real estate — including executing deeds of assignment, applying for governor's consent under Section 22 of the Land Use Act Cap. L5 LFN 2004, or managing tenancy agreements — the instrument must be executed as a deed (signed, sealed, and delivered) before a Commissioner for Oaths, a Notary Public, or a court of record. Section 4 of the Powers of Attorney Act Cap. P12 LFN 2004 requires that a power authorising the attorney to execute instruments relating to land must itself be executed as a deed.

The instrument must be registered at the Land Registry of the relevant state — for example, the Lagos State Land Registry in Alausa, Ikeja; Abuja Geographic Information Systems (AGIS) for FCT properties; or Rivers State Land Registry in Port Harcourt — where it relates to land situated in that state, in compliance with the relevant state's Land Instruments Registration Law. Unregistered powers of attorney over land may not be enforceable against third parties.

Stamp duty is payable on powers of attorney under the Stamp Duties Act Cap. S8 LFN 2004, assessed and collected by the Federal Inland Revenue Service (FIRS) for corporate instruments and by the relevant State Internal Revenue Service for individual instruments. An enduring or durable power of attorney is an important tool in Nigerian estate planning and elder care arrangements, particularly for principals who anticipate travel abroad, ageing, or health decline and wish to empower a trusted family member or professional adviser to manage their Nigerian affairs.

Where the DPOA authorises the attorney to manage company shares or execute documents on behalf of a company registered with the Corporate Affairs Commission (CAC) under the Companies and Allied Matters Act 2020 (CAMA 2020), it must be consistent with the company's memorandum and articles of association and any applicable board resolution filed with the CAC. The attorney may need to deal with the National Identity Management Commission (NIMC) for NIN-linked identity matters, Central Bank of Nigeria (CBN)-regulated banks for account management, and the Federal High Court or state High Courts for litigation-related authority. The Nigeria Data Protection Regulation (NDPR) 2019, supervised by the Nigeria Data Protection Commission (NDPC), governs the handling of personal data of the principal processed by the attorney when acting under the DPOA. The National Industrial Court of Nigeria (NICN) has jurisdiction over any employment disputes involving the principal's business affairs managed by the attorney. The Securities and Exchange Commission (SEC Nigeria) regulations may apply where the attorney manages listed securities or investment accounts on behalf of the principal.

A Nigeria Durable Power of Attorney is needed when a principal wishes to confirm continuity of management of Nigerian financial and property affairs regardless of the principal's future mental or physical capacity.

When an elderly parent wishes to authorise a trusted adult child to manage Nigerian bank accounts at Central Bank of Nigeria (CBN)-regulated institutions, collect rental income governed by the Lagos State Tenancy Law 2011, pay utility bills, and handle correspondence with government agencies — and wants that authority to continue even if the parent suffers dementia — a durable power of attorney executed under the Powers of Attorney Act Cap. P12 LFN 2004 provides the legal mechanism.

When a Nigerian professional or business owner relocates abroad and wishes to authorise a representative in Nigeria to manage real estate (requiring governor's consent under Section 22 of the Land Use Act Cap. L5 LFN 2004), attend to tax filings with the Federal Inland Revenue Service (FIRS) and State Internal Revenue Service under the Personal Income Tax Act Cap. P8 LFN 2004, and collect dividends from shares listed on the Nigerian Exchange (NGX), a general durable power of attorney registered at the relevant State Land Registry is the standard instrument.

When a company director or shareholder wishes to authorise an attorney to execute company documents, attend board meetings by proxy, or deal with Corporate Affairs Commission (CAC) filings under the Companies and Allied Matters Act 2020 (CAMA 2020) during absence or illness, a durable power of attorney combined with a duly executed board resolution provides the authority.

When a person facing serious medical procedures or long-term hospitalisation needs to authorise a family member or Nigerian Bar Association (NBA)-enrolled solicitor to manage their affairs, a durable power of attorney executed before the National Identity Management Commission (NIMC)-verified notary confirms authority survives post-procedure incapacity under the rule in Drew v Nunn (1879) as applied by Nigerian courts — avoiding costly applications to the Federal High Court or state High Courts for guardianship orders.

Parties in Nigeria should prepare a Durable Power of Attorney proactively under the Powers of Attorney Act Cap. P12 LFN 2004. Section 4 of the Powers of Attorney Act requires execution as a deed before a Commissioner for Oaths or Notary Public. Stamp duty is assessed by the Federal Inland Revenue Service (FIRS) under the Stamp Duties Act Cap. S8 LFN 2004. The Nigeria Data Protection Regulation (NDPR) 2019 supervised by the Nigeria Data Protection Commission (NDPC) governs processing of the principal's personal data. The National Industrial Court of Nigeria (NICN) has jurisdiction under the National Industrial Court Act 2006 over employment matters managed under the DPOA. The Securities and Exchange Commission (SEC Nigeria) regulates use of the DPOA for managing listed securities and investment accounts. Registration at the Lagos State Land Registry, Abuja Geographic Information Systems (AGIS), or Rivers State Land Registry is required for property-related powers under the Land Instruments Registration Laws of the relevant states.

A complete Nigeria Durable Power of Attorney should contain the following elements to be legally effective under the Powers of Attorney Act Cap. P12 LFN 2004.

Principal Identification: Full legal name, address, National Identity Number (NIN) issued by the National Identity Management Commission (NIMC) under the NIMC Act 2007, Bank Verification Number (BVN) administered by the Central Bank of Nigeria (CBN) through NIBSS, or international passport number of the person granting the power.

Attorney Identification: Full legal name, address, NIN, and identification details of the person(s) appointed as attorney. Specify whether multiple attorneys act jointly, severally, or jointly and severally. For corporate attorneys — companies registered with the Corporate Affairs Commission (CAC) under the Companies and Allied Matters Act 2020 (CAMA 2020) — include the CAC RC number.

Durability Clause: An express statement that the authority shall not be revoked or affected by the principal's subsequent mental incapacity, overriding the common law rule in Drew v Nunn (1879) applied by Nigerian courts. Recommended wording: 'This Power of Attorney shall remain in full force and effect notwithstanding any subsequent mental incapacity or legal disability of the Principal.'

Scope of Authority: A precise statement of powers granted — general or specific. For real estate, reference the property by address and Certificate of Occupancy (C of O) number, and expressly include authority to apply for governor's consent under Section 22 of the Land Use Act Cap. L5 LFN 2004, as required by the Lagos State Land Registry, Abuja AGIS, Rivers State Land Registry, and other state registries.

Land Use Act Compliance: The attorney's authority to apply for governor's consent under Section 22 of the Land Use Act 1978, execute deeds of assignment, and deal with State Land Registries must be expressly stated. The Stamp Duties Act Cap. S8 LFN 2004 requires the deed to be stamped by the Federal Inland Revenue Service (FIRS) or relevant State Internal Revenue Service before registration.

Commissioner for Oaths / Notary: Execution before a Commissioner for Oaths or Notary Public, witnessed by two persons who are not the attorney. Section 4 of the Powers of Attorney Act Cap. P12 LFN 2004 requires deeds relating to land to be executed as formal deeds.

Registration: Registered at the relevant State Land Registry for property-related powers; at the Corporate Affairs Commission (CAC) for company-related powers; at Nigerian consulates for powers used abroad. Unregistered powers over land are not enforceable against third-party purchasers.

Revocation Provision: Revocation by written deed delivered to the attorney and all third parties — including CBN-regulated banks, the CAC, and State Land Registries. Section 6 of the Powers of Attorney Act Cap. P12 LFN 2004 protects third parties who act in good faith before receiving notice of revocation.

Data Protection: Personal data of the principal and attorney must be processed in compliance with the Nigeria Data Protection Regulation (NDPR) 2019, supervised by the Nigeria Data Protection Commission (NDPC). The Securities and Exchange Commission (SEC Nigeria) regulates use of the DPOA for managing listed securities. The National Industrial Court of Nigeria (NICN) has jurisdiction over employment matters managed under the DPOA. Forms-legal.com provides this Durable Power of Attorney template as a starting point for Nigeria-compliant incapacity planning under the Powers of Attorney Act (Cap. P20, LFN 2004) and the Land Use Act 1978.