Companies with expatriate employees, who reside and work in Nigeria, are required to submit a monthly report on the utilization of the Expatriate Quota (EQ) approval issued to them by the Federal Ministry of Interior (FMI). Information on any visiting expatriates, whether or not such expatriates are on Business, Temporary Work Permit (TWP) or Tourist visa should also be disclosed in the Expatriate Monthly Returns (EMR), in line with the prescribed format by the Nigeria Immigration Service (NIS).
The NIS requires Companies to prepare and submit the EMR in the first week of the month following the relevant month. The returns should be submitted at the headquarters of the NIS in Abuja, the Zonal office and relevant sections within the State Command of the NIS, where a company operates. The relevant sections include the Comptroller’s office, the Assistant Comptroller’s office, the Enforcement unit, the Quota unit, and the Aliens and Investigations unit, of the NIS. Upon submission, the EMR would be duly endorsed by the various units of the NIS to confirm receipt of the documents.
Failure to submit the EMR at the relevant NIS offices is a violation and will attract a fine on conviction. Late submission of EMR is deemed as non-compliance and subject to rejection, query or investigation of erring companies, by NIS.
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