General Power of Attorney (Nigeria)
GENERAL POWER OF ATTORNEY
Powers of Attorney Act (Cap P12, LFN 2004) | Land Use Act 1978 | Stamp Duties Act (Cap S8, LFN 2004)
KNOW ALL MEN BY THESE PRESENTS that I, [Principal Name] of [Principal Address] (ID: [Principal ID]) (hereinafter referred to as the "Principal"), hereby appoint [Attorney Name] of [Attorney Address], [Attorney Relationship] (hereinafter referred to as the "Attorney"), as my true and lawful attorney-in-fact with full power and authority to act on my behalf in accordance with this General Power of Attorney, executed this [Execution Date].
1. GRANT OF AUTHORITY
1.1 The Principal hereby grants the Attorney full power and authority to do any act, matter, or thing which the Principal may lawfully do through an attorney, including but not limited to the following:
(a) To manage, let, sell, transfer, assign, charge, or otherwise deal with any real or personal property of the Principal in Nigeria, subject to any applicable requirements under the Land Use Act 1978, including obtaining Governor's Consent under Section 22 thereof;
(b) To operate all bank accounts held by the Principal with any financial institution in Nigeria, including making deposits, withdrawals, signing cheques, and authorising electronic transfers;
(c) To execute contracts, deeds, agreements, and instruments on behalf of the Principal;
(d) To institute, conduct, defend, and compromise legal proceedings and arbitrations on behalf of the Principal before any court, tribunal, or arbitral body in Nigeria, including the Federal High Court, State High Courts, and the National Industrial Court;
(e) To file tax returns with the Federal Inland Revenue Service (FIRS), relevant State Internal Revenue Services, and other government authorities, and to pay all taxes and levies due;
(f) Additional powers: [Powers Scope]
2. LIMITATIONS
2.1 The following exclusions and limitations apply to the authority granted: [Exclusions]
2.2 The Attorney shall not sub-delegate any power granted hereunder without the Principal's express prior written consent.
3. DURATION AND REVOCATION
3.1 This Power of Attorney takes effect on [Commencement Date] and continues until [Expiry Date], unless earlier revoked by the Principal in writing.
3.2 This Power of Attorney is automatically revoked by the death, lunacy, or bankruptcy of the Principal under Section 9 of the Powers of Attorney Act (Cap P12, LFN 2004).
3.3 The Principal reserves the right to revoke this Power of Attorney at any time by written notice to the Attorney and to third parties dealing with the Attorney.
4. EXECUTION
This General Power of Attorney is executed as a deed by the Principal under seal in [State Of Execution] State, Nigeria, in the presence of the undersigned witnesses.
This Power of Attorney shall be stamped under the Stamp Duties Act (Cap S8, LFN 2004) and registered at the relevant Deeds Registry.
Principal (Donor)
________________
Signature
What Is a General Power of Attorney (Nigeria)?
A General 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 framework governing Powers of Attorney in Nigeria is the Powers of Attorney Act (Cap P12, Laws of the Federation of Nigeria 2004), which applies throughout the Federation. Section 4 of the Powers of Attorney Act provides that a donee of a Power of Attorney may do anything that the donor may lawfully do by an attorney, and that acts done by the donee in accordance with the power are as effective as if done by the donor personally. For land transactions, Section 22 of the Land Use Act 1978 requires that a Power of Attorney authorising the attorney to alienate, assign, or mortgage the donor's interest in land must be executed in the same manner as a Deed of Conveyance — under seal, witnessed, and stamped.
A General Power of Attorney executed in Nigeria must comply with the formal requirements of a deed under Nigerian law: it must be in writing, executed under seal by the principal, witnessed by at least one independent witness (who is not the attorney), and stamped under the Stamp Duties Act (Cap S8, LFN 2004). The stamp duty applicable to a Power of Attorney in Nigeria is a fixed amount assessed by the relevant State Internal Revenue Service or the Federal Inland Revenue Service (FIRS) for corporate donors. Upon execution, the Power of Attorney should be registered at the relevant Deeds Registry of the State where the donor resides or where property is located.
A General Power of Attorney is automatically revoked by the death, lunacy, or bankruptcy of the principal under Section 9 of the Powers of Attorney Act. For this reason, Nigerian practitioners often recommend an Enduring Power of Attorney (also called a Durable Power of Attorney) for estate planning and elderly care purposes, as an enduring instrument survives the principal's loss of mental capacity under Nigerian law.
The legal framework governing the General Power of Attorney (Nigeria) in Nigeria draws on several key statutes and regulatory bodies. Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. Parties executing a General Power of Attorney (Nigeria) in Nigeria should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Powers of Attorney Act (Cap. P20, LFN 2004) sets the foundational requirements.
When Do You Need a General Power of Attorney (Nigeria)?
A General Power of Attorney is needed in Nigeria whenever a person requires another person to act thoroughly on their behalf across multiple legal, financial, and property matters.
A General Power of Attorney is required when a Nigerian citizen or resident travels abroad for extended periods — for education, employment, medical treatment, or immigration — and needs a trusted representative to manage bank accounts, collect rents, pay bills, renew licences, and handle government correspondence on their behalf in Nigeria.
A General Power of Attorney is needed when an elderly or incapacitated person is unable to manage their personal and financial affairs — such as banking, property management, tax filings with the Federal Inland Revenue Service (FIRS), or court proceedings — and wishes to delegate thorough authority to a trusted family member or professional adviser.
A General Power of Attorney is required when a company director or sole trader is incapacitated by illness and needs another person to execute contracts, sign cheques, manage payroll, and represent the company before the Corporate Affairs Commission (CAC) under the Companies and Allied Matters Act 2020 (CAMA 2020) during the period of incapacity.
A General Power of Attorney is needed when an investor or property owner based overseas wishes to authorise a Nigerian agent to manage, lease, sell, or develop their Nigerian property portfolio — including applying for governor's consent under Section 22 of the Land Use Act 1978 and filing title documents at the relevant State Land Registry.
A General Power of Attorney is required when a litigation matter requires representation before Nigerian courts — including the Federal High Court, State High Courts, or the National Industrial Court of Nigeria — and the principal cannot attend proceedings personally. The attorney-in-fact may instruct counsel and execute court processes on the principal's behalf.
Parties in Nigeria should prepare a General Power of Attorney (Nigeria) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.
What to Include in Your General Power of Attorney (Nigeria)
A valid Nigeria General Power of Attorney must contain the following essential elements.
Parties: Full legal names, addresses, and means of identification (National Identification Number, International Passport number, or Permanent Voter Card number) of both the principal (donor) and the attorney (donee). For corporate donors, include the CAMA 2020 RC number and evidence of board resolution authorising execution of the Power of Attorney.
Grant of Authority: A thorough statement of the powers granted, covering: management of bank accounts and financial instruments; buying, selling, leasing, and mortgaging real property (subject to Section 22 of the Land Use Act 1978); executing contracts, deeds, and agreements; representing the principal in litigation and arbitration; filing tax returns with FIRS and state revenue authorities; and any other acts the principal may lawfully authorise.
Scope Limitations: Any specific exclusions or limitations on the attorney's authority — for example, prohibiting the attorney from making gifts of the principal's property or from sub-delegating the power to third parties without the principal's written consent.
Commencement and Duration: Whether the Power of Attorney is effective immediately or from a stated future date, and whether it expires on a specific date or continues until revoked. A General Power of Attorney that does not contain an expiry date continues until revoked under Section 8 of the Powers of Attorney Act (Cap P12, LFN 2004).
Revocation Clause: A statement that the principal reserves the right to revoke the Power of Attorney at any time by written notice to the attorney and to third parties dealing with the attorney. Registration of a Deed of Revocation at the relevant Deeds Registry provides notice to third parties.
Execution Requirements: The Power of Attorney must be executed as a deed: signed by the principal, under seal, witnessed by at least one independent adult witness (who is not the attorney and not related to either party), and dated. For land transactions, execution in the presence of a Commissioner for Oaths or a Justice of the Peace strengthens evidential value.
Stamp Duty and Registration: Stamping under the Stamp Duties Act (Cap S8, LFN 2004) at the relevant State Internal Revenue Service or FIRS, and registration at the Deeds Registry of the state where the principal resides or where the property the attorney will manage is situated.
Additional compliance elements for a General Power of Attorney (Nigeria) used in Nigeria include: Under Nigerian law, the Companies and Allied Matters Act 2020 (CAMA) regulates corporate entities through the Corporate Affairs Commission (CAC). The Labour Act (Cap L1 LFN 2004) and the National Industrial Court of Nigeria (NICN) govern employment disputes. The Nigeria Data Protection Regulation (NDPR) 2019 and the Nigeria Data Protection Commission (NDPC) protect personal data. The Federal Inland Revenue Service (FIRS) administers tax obligations under the Companies Income Tax Act. The Federal High Court and state High Courts have jurisdiction over civil matters. 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). General Power of Attorney (Nigeria) (Nigeria) [Legal document template]. Forms Legal. https://forms-legal.com/nigeria/personal/legal-declarations/general-power-of-attorney-nigeria
"General Power of Attorney (Nigeria) (Nigeria)." Forms Legal, 2026, https://forms-legal.com/nigeria/personal/legal-declarations/general-power-of-attorney-nigeria.
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author = {{Forms Legal}},
title = {General Power of Attorney (Nigeria) (Nigeria)},
year = {2026},
howpublished = {\url{https://forms-legal.com/nigeria/personal/legal-declarations/general-power-of-attorney-nigeria}},
note = {Free legal document template. Based on Powers of Attorney Act (Cap. P20, LFN 2004)}
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Frequently Asked Questions
A General Power of Attorney and a Special Power of Attorney in Nigeria differ in the scope of authority they confer. A General Power of Attorney grants the attorney broad, detailed authority to act on the donor's behalf across all or most legal, financial, and property matters — essentially standing in the donor's shoes for all purposes the law permits. A Special (or Limited) Power of Attorney, by contrast, restricts the attorney's authority to specific, named transactions — for example, authorising the attorney solely to sell a named property, collect a specific debt, or represent the donor in named litigation. Nigerian courts construe the scope of a Power of Attorney strictly; if the attorney purports to act beyond the authority granted (whether general or special), that act is void as against the principal under Section 5 of the Powers of Attorney Act (Cap P12, LFN 2004). For land transactions, both types require the same formal execution under seal and stamping.
A Power of Attorney does not need to be registered to be legally effective between the principal and the attorney in Nigeria. However, registration at the relevant State Deeds Registry provides notice to third parties — particularly for land transactions. Under the land registration laws of states such as Lagos (Lagos State Land Registration Law 2015), Rivers, and Abuja (Land Administration Act 2015), a Power of Attorney authorising land transactions should be registered to protect the donee and third parties dealing with them. Registration requires submission of the executed and stamped Power of Attorney to the Deeds Registry with applicable filing fees. A registered Power of Attorney is admissible in evidence without further proof of its execution. For instruments executed abroad, notarisation and apostille authentication under the Hague Convention (to which Nigeria is not a contracting state) or consular authentication at the Nigerian High Commission or Embassy are required before registration in Nigeria.
A General Power of Attorney does not survive the principal's death in Nigeria. Under Section 9 of the Powers of Attorney Act (Cap P12, LFN 2004), a Power of Attorney is automatically revoked upon the death, lunacy, or bankruptcy of the donor. Any act performed by the attorney after the principal's death is void against the principal's estate, though a bona fide third party who deals with the attorney without knowledge of the principal's death may be protected under Section 10 of the Powers of Attorney Act. For estate planning purposes, Nigerians who wish to appoint an agent whose authority survives incapacity should use an Enduring Power of Attorney (also called a Durable Power of Attorney), which contains an express statement that the authority survives the donor's mental incapacity. Upon the principal's death, authority passes exclusively to the executor named in the Will or to the administrator appointed by the Probate Registry.
A company registered under the Companies and Allied Matters Act 2020 (CAMA 2020) with the Corporate Affairs Commission (CAC) can grant a General Power of Attorney. Under Section 98 of CAMA 2020, a company may execute a deed or instrument by affixing its common seal (where it has one) or by having the instrument signed by two directors or one director and the company secretary. A board resolution passed at a properly convened meeting of the directors, or by written resolution under Section 239 of CAMA 2020, must authorise the execution of the Power of Attorney. The company Power of Attorney must then be stamped under the Stamp Duties Act (Cap S8, LFN 2004) — with stamp duty assessed by the Federal Inland Revenue Service (FIRS) for company instruments — and registered at the relevant Deeds Registry or the Corporate Affairs Commission where required.
A Power of Attorney in Nigeria may be revoked by the principal at any time unless the instrument states that it is irrevocable. Revocation is typically effected by: (1) executing a Deed of Revocation — a formal written instrument under seal revoking the Power of Attorney; (2) notifying the attorney in writing of the revocation; and (3) registering the Deed of Revocation at the same Deeds Registry where the original Power of Attorney was registered (if registered), to give constructive notice to third parties. Under Section 9 of the Powers of Attorney Act (Cap P12, LFN 2004), a Power of Attorney is automatically revoked by the donor's death, lunacy, or bankruptcy — and by subsequent execution of an incompatible Power of Attorney granting different authority to a different attorney. The principal should also notify banks, government bodies, and other third parties who dealt with the attorney, to prevent the attorney continuing to act on the principal's behalf after revocation.
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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