Statutory Declaration (Nigeria)

A Statutory Declaration in Nigeria confirms specified facts through a signed declaration sworn before a commissioner for oaths or notary.

The Oaths Act (Cap O1, LFN 2004) governs the administration of oaths and the taking of affidavits and declarations in Nigeria. Commissioners for Oaths are appointed by the Chief Judge of each state under the applicable state Oaths Law — for example, the Lagos State Oaths Law and the Abuja (FCT) Oaths Act — and are authorised to administer oaths, take affidavits, and receive statutory declarations for use in the relevant state. Notaries Public appointed under the Notaries Public Act (Cap N114, LFN 2004) are authorised to administer oaths and take declarations for use both within Nigeria and internationally, including declarations intended for use in foreign jurisdictions.

A Statutory Declaration is admissible as evidence of the facts stated in it in administrative proceedings, immigration applications, government agency processes, and commercial transactions. Making a false statutory declaration in Nigeria constitutes the offence of perjury under Section 116 of the Criminal Code Act (Cap C38, LFN 2004) for southern states and the equivalent provision of the Penal Code (Cap P3, LFN 2004) for northern states, punishable by imprisonment of up to 14 years.

A Statutory Declaration is distinct from an affidavit in Nigerian legal practice primarily in its purpose and the formality of the proceedings in which it is used: affidavits are sworn specifically to be used as evidence in judicial proceedings, whereas statutory declarations are used in non-judicial contexts such as government registrations, insurance claims, property matters, and business licensing. For international use, a Statutory Declaration may require apostille certification by the Federal Ministry of Foreign Affairs under the Hague Convention of 1961, to which Nigeria acceded in 2019.

The legal framework governing the Statutory Declaration (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 Statutory Declaration (Nigeria) in Nigeria should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Contract Law (received English common law) sets the foundational requirements.

A Statutory Declaration is needed in Nigeria across a wide range of administrative and commercial contexts.

A Statutory Declaration is required when an individual needs to formally declare facts about their personal status — such as change of name, marital status, age, nationality, or identity — to government agencies, educational institutions, or employers who require a sworn statement rather than a court affidavit. The Federal Ministry of Interior and the Nigeria Immigration Service (NIS) routinely accept statutory declarations for passport, visa, and citizenship applications.

A Statutory Declaration is needed when a property owner or occupant needs to formally declare ownership or possessory rights over land, goods, or assets for insurance purposes, estate administration, or land registry applications, particularly in states where formal title documentation is incomplete or lost.

A Statutory Declaration is required when a company officer or director needs to formally declare to the Corporate Affairs Commission (CAC) certain facts about the company — for example, a declaration that a company has no existing charges on its assets, or a statutory declaration in support of a voluntary dissolution application under the Companies and Allied Matters Act 2020.

A Statutory Declaration is needed when a Nigerian applicant for a foreign visa or immigration status must provide a sworn statement of facts to a foreign embassy or immigration authority, such as a declaration of financial means, family status, or employment circumstances, in a form that carries the weight of a sworn legal document.

A Statutory Declaration is required when an individual makes a claim to an insurance company following the loss, theft, or destruction of insured property or documents, where the insurer's claims procedure requires a formal declared statement of the circumstances of the loss rather than an unsworn letter.

Parties in Nigeria should prepare a Statutory Declaration (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.

A valid Statutory Declaration in Nigeria must contain the following essential elements under the Oaths Act (Cap O1, LFN 2004) and state oaths legislation.

Declarant's Identity: Full legal name, residential address, occupation, and means of identification (National Identity Number, international passport number, or driver's licence number) of the person making the declaration. The declarant must have legal capacity — meaning they must be of legal age and sound mind.

Statement of Facts: A clear, specific, and complete statement of the facts being declared, set out in numbered paragraphs. The declaration must state only facts within the declarant's knowledge or belief — it should not include legal conclusions, opinions, or speculation unless that is what is being declared (e.g., a belief as to a person's identity). Statements of belief should be introduced with the words 'I verily believe that...'

Purpose of Declaration: A brief statement of the purpose for which the declaration is made — for example, 'in support of an application for the replacement of a lost title document' or 'for production to the Federal Road Safety Corps in connection with a driver's licence application'. This helps the receiving authority identify the declaration and confirms its relevance.

Declaration Formula: The prescribed declaration formula required by the Oaths Act, which begins with the words 'I, [full name], do solemnly and sincerely declare that...' and ends with the words '...and I make this solemn declaration conscientiously believing the same to be true and by virtue of the provisions of the Oaths Act.'

Administering Officer's Certificate: The signature, seal, and designation of the Commissioner for Oaths or Notary Public who administered the oath, the date and place of administration, and (for Notaries Public) the Notary's official seal as required by the Notaries Public Act. The certificate confirms that the declarant appeared in person and made the declaration voluntarily.

Signature and Date: The declarant's signature or thumbprint (if unable to sign) and the date of making the declaration, which must match the date on the administering officer's certificate.

Additional compliance elements for a Statutory Declaration (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.