Requirements for SCUML Registration

scuml

SCUML guidelines and requirements for companies against money laundering activities under the Economic and Financial Crimes Commission.
Dealers in luxury goods, dealers in Jewelry, Car dealers, supermarket, hotels and hospitality business, casinos, pool betting & lottery businesses, Audit firms, Tax consultants, Accounting firms, Estate surveyors and valuers, Real estate dealers, Mechanized farming, Construction companies, Mortgage brokers, Consulting companies, Clearing & forwarding companies, Law firms and Association clubs societies.
SCUML certificate is required for these categories of companies after registration with the Corporate Affairs Commission.
SCUML Categories and their respective requirements for either business name or limited liability goods.
1. DEALERS IN LUXURY GOODS
Limited Liabilities
  • Certificate of Incorporation
  • Memorandum and Articles of Association
  • Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
BUSINESS NAME
  • Certificate of Incorporation
  • Form BN-01 (Proprietor’s Particulars)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
2. DEALERS IN JEWELRY
Limited Liabilities
    • Certificate of Incorporation
    • Memorandum and Articles of Association
    • Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
    • Tax Identification Number (TIN)
    • BVN, Bank Name and Account Number
Business Name
    • Certificate of Incorporation
    • Form BN-01 (Proprietor’s Particulars)
    • Tax Identification Number (TIN)
    • BVN, Bank Name and Account Number
Additional Registration Requirement:
Evidence of Registration with Jewelry Marketers Association of Nigeria (JMAN)
Note: Any company that has the following business objective (Mining, oil/Gas, Export, Investment and Pharmacy) in their MEMAT should ensure that the necessary Approvals/Authorization/licences are attached to their applications.
3.CAR DEALERS
Limited Liabilities
  • Certificate of Incorporation
  • Memorandum and Articles of Association
  • Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Business Name
  • Certificate of Incorporation
  • Form BN-01 (Proprietor’s Particulars)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Additional Registration Requirement:
Evidence of Registration with Association of Motor Dealers of Nigeria (AMDON)
4. SUPERMARKET
Limited Liabilities
  • Certificate of Incorporation
  • Memorandum and Articles of Association
  • Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Business Name
  • Certificate of Incorporation
  • Form BN-01 (Proprietor’s Particulars)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
  • Note: Any company that has the following business objective (Mining, oil/Gas, Export, Investment and Pharmacy) in their MEMAT should ensure that the necessary Approvals/Authorization/licences are attached to their applications.
5. HOTELS AND HOSPITALITY BUSINESS
Limited Liabilities
  • Certificate of Incorporation
  • Memorandum and Articles of Association
  • Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Business Name
  • Certificate of Incorporation
  • Form BN-01 (Proprietor’s Particulars)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Additional Registration Requirement:
Registration with Hotel Owners Forum Abuja (HOFA) or
Nigeria Tourism Development Corporation (NTDC)
6. CASINOS, POOL BETTING & LOTTERY BUSINESSES
Limited Liabilities
  • Certificate of Incorporation
  • Memorandum and Articles of Association
  • Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Business Name
  • Certificate of Incorporation
  • Form BN-01 (Proprietor’s Particulars)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number.
Additional Registration Requirement:
License from either the National Lottery Commission/ State Lotteries Board
Note: Any company that has the following business objective (Mining, oil/Gas, Export, Investment and Pharmacy) in their MEMAT should ensure that the necessary Approvals/Authorization/licences are attached to their applications.
7. AUDIT FIRMS
Limited Liabilities
  • Certificate of Incorporation
  • Memorandum and Articles of Association
  • Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Business Name
  • Certificate of Incorporation
  • Form BN-01 (Proprietor’s Particulars)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number.
Additional Registration Requirement:
Professional certificate with ICAN or ANAN or ACCA
8. TAX CONSULTANTS

Limited Liabilities
  • Certificate of Incorporation
  • Memorandum and Articles of Association
  • Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Business Name
  • Certificate of Incorporation
  • Form BN-01 (Proprietor’s Particulars)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number.
Additional Registration Requirement:
Professional certificate with ICAN or ANAN or ACCA or CITN
Note: Any company that has the following business objective (Mining, oil/Gas, Export, Investment and Pharmacy) in their MEMAT should ensure that the necessary Approvals/Authorization/licences are attached to their applications.
9. ACCOUNTING FIRMS
Limited Liabilities
  • Certificate of Incorporation
  • Memorandum and Articles of Association
  • Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Business Name
  • Certificate of Incorporation
  • Form BN-01 (Proprietor’s Particulars)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number.
Additional Registration Requirement:
Professional certificate with ICAN or ANAN or ACCA.
10. ESTATE SURVEYORS AND VALUERS
Limited Liabilities
  • Certificate of Incorporation
  • Memorandum and Articles of Association
  • Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Business Name
  • Certificate of Incorporation
  • Form BN-01 (Proprietor’s Particulars)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number.
Additional Registration Requirement:
Nigerian Institution of Estate Surveyors and Valuers (NIESVs), or Nigeria Institute of Quantity Surveyors Certificate (NIQS).
Note: Any company that has the following business objective (Mining, oil/Gas, Export, Investment and Pharmacy) in their MEMAT should ensure that the necessary Approvals/Authorization/licences are attached to their applications.
11. REAL ESTATE DEALERS
Limited Liabilities
  • Certificate of Incorporation
  • Memorandum and Articles of Association
  • Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Business Name
  • Certificate of Incorporation
  • Form BN-01 (Proprietor’s Particulars)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number.
Additional Registration Requirement:
REDAN Certificate
12. MECHANIZED FARMING
Limited Liabilities
  • Certificate of Incorporation
  • Memorandum and Articles of Association
  • Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Business Name 
  • Certificate of Incorporation
  • Form BN-01 (Proprietor’s Particulars)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Note: Any company that has the following business objective (Mining, oil/Gas, Export, Investment and Pharmacy) in their MEMAT should ensure that the necessary Approvals/Authorization/licences are attached to their applications.
13. CONSTRUCTION COMPANIES
Limited Liabilities
Certificate of Incorporation
Memorandum and Articles of Association
Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
Tax Identification Number (TIN)
BVN, Bank Name and Account Number.
Business Name
Certificate of Incorporation
Form BN-01 (Proprietor’s Particulars)
Tax Identification Number (TIN)
BVN, Bank Name and Account Number
Additional Registration Requirement:
COREN Membership Certificate or Nigerian Society of Engineers Membership Certificate etc.
REDAN Certificate
14. MORTGAGE BROKERS
Limited Liabilities 
Certificate of Incorporation
Memorandum and Articles of Association
Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
Tax Identification Number (TIN)
BVN, Bank Name and Account Number.
Business Name
Certificate of Incorporation
Form BN-01 (Proprietor’s Particulars)
Tax Identification Number (TIN)
BVN, Bank Name and Account Number
15. CONSULTING COMPANIES
Limited Liabilities
Certificate of Incorporation
Memorandum and Articles of Association
Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
Tax Identification Number (TIN)
BVN, Bank Name and Account Number.
Business Name
Certificate of Incorporation
Form BN-01 (Proprietor’s Particulars)
Tax Identification Number (TIN)
BVN, Bank Name and Account Number.
Additional Registration Requirement:
Relevant Consulting certificate
Note: Any company that has the following business objective (Mining, oil/Gas, Export, Investment and Pharmacy) in their MEMAT should ensure that the necessary Approvals/Authorization/licences are attached to their applications.
16. CLEARING & FORWARDING COMPANIES
Limited Liabilities 
Certificate of Incorporation
Memorandum and Articles of Association
Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
Tax Identification Number (TIN)
BVN, Bank Name and Account Number.
Business Name
Certificate of Incorporation
Form BN-01 (Proprietor’s Particulars)
Tax Identification Number (TIN)
BVN, Bank Name and Account Number
Additional Registration Requirement:
Evidence of registration with COUNCIL FOR THE REGULATION OF FREIGHT FORWARDING IN NIGERIA (CRFFN)
17. DEALERS IN PRECIOUS STONES AND METALS
  • Certificate of Incorporation
  • Memorandum and Articles of Association
  • Form CAC 1.1 (CAC 2 and CAC 7 FOR OLD REGISTRATION)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Business Name
  • Certificate of Incorporation
  • Form BN-01 (Proprietor’s Particulars)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Additional Registration Requirement:
  • Exploration License/permit (Ministry of Solid Minerals)
  • License from a Certified Geologist
  • For Exporting: Nigerian Export Promotion Council (NEPC)
  • For Importing: Nigerian Investment Promotion Commission (NIPC)
Note: Any company that has the following business objective (Mining, oil/Gas, Export, Investment and Pharmacy) in their MEMAT should ensure that the necessary Approvals/Authorization/licences are attached to their applications.
18. LAW FIRMS
Business Name
  • Certificate of Incorporation
  • Form BN-01 (Proprietor’s Particulars)
  • Tax Identification Number (TIN)
  • BVN, Bank Name and Account Number
Additional Registration Requirement:
Call to Bar Certificate or Legal Practicing certificates
19. NON-PROFIT ORGANIZATIONS (NPOs)
  • NPOs are made up of
  • Charitable / Humanitarian Organizations, 
  • International
  • Local
  • Religious Organizations
  • Associations/Clubs/Societies
20. TRUSTS/NGO
  • Certificate of Incorporation/Registration
  • Incorporation of Trustees or CAC7 and CAC 2
  • Identification of Trustees with a valid means of identification
  • Constitution/Memorandum & Articles of Association
  • Tax Identification Number (TIN) or Tax Exemption
  • Particulars of Settlors
  • Particulars of Protector (if any)
  • Copy of cooperation Agreement (For international NGOs)
  • Trust Deed Agreement
  • BVN, Bank Name and Account Number
21. RELIGIOUS ORGANIZATIONS
  • Certificate of Incorporation/Registration
  • Incorporation of Trustees
  • Identification of Trustees with a valid means of identification
  • Constitution
  • Tax Identification Number (TIN) or Tax Exemption
  • Letter of Authority from the General Overseer of the church
  • Details of other activities engaged in (Charities/Humanitarian activities)
  • BVN, Bank Name and Account Number
22. ASSOCIATION/CLUBS/SOCIETIES
  • Certificate of Incorporation/Registration
  • Copy of Constitution/ Bye-Laws etc
  • Particulars of the trustees
  • Reliable means of Identification of at least two of the trustees
  • Tax Identification Number (TIN) or Tax Exemption
  • BVN, Bank Name and Account Number
Note
Any company that has the following business objective (Mining, oil/Gas, Export, Investment and Pharmacy) in their MEMAT should ensure that the necessary Approvals/Authorization/licences are attached to their applications.
The above are SCUML requirements for companies who are dealers in luxury
goods, jewelry, car, supermarket, hotels, betting, audit firms, Estate
surveyors and valuers, Real estate dealers, Mechanized farming, Construction
companies, Mortgage brokers, Consulting companies, Clearing & forwarding
companies, Law firms and Association clubs societies.

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