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Power of Attorney Template — 🇳🇬 Nigeria

This Power of Attorney template is governed by the Stamp Duties Act (Cap S8 LFN 2004) and the Evidence Act 2011. Section 150 of the Evidence Act provides a presumption of due execution if the document is attested by a Notary Public or Magistrate. For land-related matters, the document must be registered at the relevant State Lands Registry to be admissible in court. It must be stamped within 40 days of execution to avoid penalties under the Stamp Duties Act.

Informational only, not legal advice. Have high-value or high-risk agreements reviewed by a licensed Nigerian lawyer.

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This document type carries meaningful legal and financial risk. Have it reviewed by a licensed Nigerian lawyer before you sign or rely on it.

Power of Attorney (Nigeria)

Secure your affairs in Nigeria with a legally binding Power of Attorney to delegate authority for property, business, and financial transactions.

1. PARTIES

This **DEED OF POWER OF ATTORNEY** is made on this [EXECUTION_DATE] day of [EXECUTION_MONTH], [EXECUTION_YEAR]. **BY:** **[DONOR_FULL_NAME]** of [DONOR_ADDRESS], (hereinafter referred to as the "Donor"). **IN FAVOUR OF:** **[DONEE_FULL_NAME]** of [DONEE_ADDRESS], (hereinafter referred to as the "Donee").

2. RECITALS

WHEREAS: 1. The Donor is the legal and beneficial owner of certain interests and assets or requires representation in various matters within the Federal Republic of Nigeria. 2. The Donor, due to [REASON_FOR_POA], is unable to personally attend to these matters and desires to appoint the Donee as his/her true and lawful attorney to act on his/her behalf.

3. APPOINTMENT

The Donor hereby APPOINTS the Donee to be his/her true and lawful Attorney, in the Donor's name and on the Donor's behalf, to do all or any of the acts and things hereinafter mentioned.

4. SCOPE OF POWERS

The Donee is authorized to perform the following acts: 1. **General Management:** To manage, oversee, and take charge of the Donor's business affairs and interests in Nigeria. 2. **Property Matters:** To manage, let, lease, sell, mortgage, or otherwise alienate the Donor's property located at [PROPERTY_DESCRIPTION], and to execute all necessary deeds, including Deeds of Assignment or Leases, in accordance with the Land Use Act 1978. 3. **Financial and Banking:** To operate any bank accounts held by the Donor, to withdraw funds, issue cheques, and sign all necessary documents at any financial institution. 4. **Legal Proceedings:** To commence, defend, settle, or compromise any legal actions or proceedings in the Donor's name before any court or tribunal in Nigeria. 5. **Statutory Compliance:** To sign and file tax returns, applications, and other documents required by the Federal Inland Revenue Service (FIRS) or any State Internal Revenue Service.

5. OMNIBUS CLAUSE

The Donee is further authorized to do all such other lawful acts and things as the Donee may deem necessary or expedient for the purposes aforesaid as fully and effectually as the Donor could do if personally present.

6. IRREVOCABILITY (OPTIONAL)

This Power of Attorney is [IS_IRREVOCABLE] for a period of [IRREVOCABLE_PERIOD] months from the date hereof, having been given for valuable consideration, and shall not be revoked by the death, disability, or bankruptcy of the Donor during such period.

7. INDEMNITY

The Donor hereby agrees to ratify and confirm whatsoever the Donee shall lawfully do or cause to be done by virtue of this Deed and to indemnify the Donee against all costs and expenses incurred in the exercise of the powers herein granted.

8. GOVERNING LAW

This Deed shall be governed by and construed in accordance with the laws of the Federal Republic of Nigeria.

9. EXECUTION

IN WITNESS WHEREOF the Donor has hereunto set his/her hand and seal the day and year first above written. **SIGNED, SEALED AND DELIVERED** by the within-named Donor: __________________________ **[DONOR_FULL_NAME]** **IN THE PRESENCE OF:** Name: [WITNESS_NAME] Address: [WITNESS_ADDRESS] Occupation: [WITNESS_OCCUPATION] Signature: __________________________

10. ILLITERATE JURAT (IF APPLICABLE)

The contents of this Deed were first read and explained to the Donor in the [LOCAL_LANGUAGE] language by me, [INTERPRETER_NAME], and the Donor appeared perfectly to understand the same before affixing his/her mark/signature. __________________________ **Interpreter/Witness Signature**

11. NOTARIAL ATTESTATION

Before me, a Notary Public duly authorized and practicing in [NOTARY_LOCATION], this [EXECUTION_DATE] day of [EXECUTION_MONTH], [EXECUTION_YEAR]. __________________________ **NOTARY PUBLIC / COMMISSIONER FOR OATHS**

SIGNATURES

donor — Signature

Printed Name: ________________________

Date: ______________

witness — Signature

Printed Name: ________________________

Date: ______________

notary — Signature

Printed Name: ________________________

Date: ______________

A Power of Attorney in Nigeria is a formal legal instrument used by a person known as the donor to delegate authority to another person known as the donee or attorney-in-fact to act on their behalf. This document is essential for individuals who are unable to manage their affairs personally due to being abroad, illness, or professional commitments. It allows the donee to perform legal, financial, and business acts that the donor would otherwise perform themselves. It is important to understand that a Power of Attorney is a delegation of power and not a transfer of ownership or title. Nigerian courts construe these documents strictly, meaning the attorney can only perform the specific acts listed in the document.

Legal Framework and Governing Statutes

The creation and use of a Power of Attorney in Nigeria are governed by several key laws. The Stamp Duties Act (Cap S8 LFN 2004) requires that the document be stamped to be admissible in court or at government registries. The Evidence Act 2011, specifically Section 150, provides a legal presumption that a Power of Attorney was duly executed and authenticated if it is attested by a Notary Public, a Judge, a Magistrate, or a Commissioner for Oaths. For corporate entities, the Companies and Allied Matters Act (CAMA) 2020 dictates how companies must execute such documents, usually requiring a board resolution and the company seal. Additionally, the Land Use Act 1978 and various state Land Instrument Registration Laws govern Powers of Attorney that involve real estate transactions.

Mandatory Requirements for a Valid Power of Attorney

To be legally enforceable in Nigeria, a Power of Attorney must contain specific particulars. It must clearly identify the donor and the donee using their full legal names and addresses. The document must explicitly state the appointment of the attorney and define the scope of the powers granted. Whether it is a General Power of Attorney or a Specific Power of Attorney, the language must be unambiguous. If the document is intended to be a deed, which is required if the attorney is to execute other deeds such as a Deed of Assignment for land, it must be signed, sealed, and delivered. For donors who cannot read or write, an illiterate jurat must be included to confirm the document was explained to them in a language they understand.

Stamping and Registration Requirements

Stamping is a critical step in the validity of a Power of Attorney in Nigeria. Under the Stamp Duties Act, the document must be stamped at the Federal Inland Revenue Service (FIRS) for transactions involving companies or at the State Internal Revenue Service for transactions between individuals. Stamping should ideally occur within 40 days of execution to avoid late payment penalties. If the Power of Attorney relates to land, it must also be registered at the relevant State Lands Registry, such as the Lagos State Lands Registry or the Abuja Geographic Information Systems (AGIS). Failure to register a land-related Power of Attorney may render it inadmissible as evidence of title transfer or authority in a court of law.

The Role of Notaries and Attestation

While a simple Power of Attorney can be signed before any witness, it is best practice in Nigeria to have the document notarized by a Notary Public. This is particularly important for Nigerians in the diaspora or when the document is to be used for high-value transactions like banking or property sales. Notarization provides a layer of security and authenticity that government agencies and financial institutions often demand. If the document is executed outside Nigeria, it must be notarized in that country and then authenticated at the Ministry of Foreign Affairs and the Nigerian Embassy or Consulate to be recognized locally.

Common Mistakes and Risks of Fraud

One of the most common mistakes is using vague language that does not clearly define the attorney's powers. Because Nigerian courts apply the principle of strict construction, any power not explicitly stated is deemed excluded. Another frequent error is attempting to use a Power of Attorney to transfer ownership of land permanently; a Power of Attorney only grants the right to manage or sell, but the actual transfer requires a separate Deed of Assignment. Fraud is also a significant risk, particularly with forged signatures or the use of a Power of Attorney after the donor has died or lost mental capacity. To prevent this, donors should include specific expiry dates and ensure the document is registered with the appropriate authorities.

Revocation and Termination of Authority

A Power of Attorney can be revoked by the donor at any time unless it is expressed to be irrevocable and was given for valuable consideration or for a fixed period not exceeding 12 months. Revocation is typically done through a formal Deed of Revocation. The authority also terminates automatically upon the death, bankruptcy, or insanity of the donor, unless the irrevocability clauses apply. It is vital for the donor to notify all relevant third parties, such as banks and land registries, when a Power of Attorney has been revoked to prevent the attorney from continuing to act without authorization.

Frequently Asked Questions

How long is a Power of Attorney valid in Nigeria?

A Power of Attorney remains valid until the task is completed, the expiry date is reached, the donor revokes it, or the donor dies or becomes incapacitated. Irrevocable powers are limited by the terms of the agreement.

Does a Power of Attorney need to be notarized?

While not strictly mandatory for all types, it is highly recommended and often required by banks and land registries to satisfy the requirements of Section 150 of the Evidence Act 2011.

Can I use a Power of Attorney to sell my property?

Yes, provided the document specifically grants the power to sell and execute title documents. If it is for land, it must be executed as a deed and registered at the Lands Registry.

What is the cost of stamping a Power of Attorney?

The cost varies by state and whether it is a fixed fee or ad valorem. Generally, a fixed duty applies to general powers, while land-related or irrevocable powers may attract higher rates based on the transaction value.