Introduction Of Expatriate Employment Levy And Other Matters

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The Immigration Act, 2015 (the “Act”) is the principal legislation governing the movement of individuals and businesses within Nigeria’s borders. At the helm of overseeing this crucial aspect is the Federal Ministry of Interior (“FMI” or “Ministry”), the supervisory body tasked with managing entries and exits. Within the Ministry’s jurisdiction, the Citizenship and Business Department (“CBD”) assumes a critical role in overseeing business entry processes and expatriate quota positions, facilitating seamless movement for both individuals and businesses throughout the country.

The Minister of Interior (the “Minister”), by virtue of section 112 of the Immigration Act, is empowered to make regulations deemed necessary or expedient for the effective implementation of the provisions of the Act. As a result of this mandate, the Immigration Regulations 2017 (the “Regulation”) was issued. It is essential to note that Section 18 of the Interpretation Act[1]defines “regulation” as encompassing “rules” and “byelaws.” By virtue of the ejusdem generis principle, this means that regulations can encompass various forms of directives, guidelines, and handbooks, in addition to formal rules established by legislation.

In line with the foregoing, the Ministry has issued several handbooks that provide guidance on the application processes administered by the Ministry. These handbooks serve as practical tools to assist stakeholders in navigating the complexities of immigration procedures.

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