Special Control Unit against Money Laundering (SCUML) - Disclaimer / Registration Guideline

1. DEALERS IN LUXURY GOODS ...................................................................... 4

2. DEALERS IN JEWELERY ................................................................................. 4

3. CAR DEALERS ............................................................................................... 5

4. SUPERMARKET .............................................................................................. 5

5. HOTELS AND HOSPITALITY BUSINESS(ES) ................................................... 6

6. CASINOS, POOL BETTING & LOTTERY BUSINESSES ................................... 6

7. AUDIT FIRMS .................................................................................................. 7

8. TAX CONSULTANTS ...................................................................................... 7

9. ACCOUNTING FIRMS................................................................................... 8

10. ESTATE SURVEYORS AND VALUERS .......................................................... 8

11. DEALERS IN REAL ESTATE ........................................................................... 9

12. MECHANIZED FARMING ........................................................................... 9

13. CONSTRUCTION COMPANIES.................................................................. 9

14. MORTGAGE BROKERS.............................................................................10

15. CONSULTING COMPANIES .....................................................................10

16. CLEARING & FORWARDING COMPANIES ...........................................11

17. DEALERS IN PRECIOUS METAL & STONES (D PMS)...............................11

18. LAW FIRMS ................................................................................................12

19. NON-PROFIT ORGANIZATIONS (NPOS) (AT RISK NPOs) .....................12 Copyright © 2025 SCUML-EFCC. All rights reserved Page 1 of 12 <!-- page break --> DISCLAIMER It has come to the notice of the Special Control Unit against Money Laundering that certain individuals and entities are advertising to facilitate SCUML registration and certification on websites and social media platforms, including Instagram, Meta (Facebook), WhatsApp, and Twitter. DNFBPs and the general public are hereby warned that such individuals and entities are not agents, affiliates, or representatives of SCUML or so authorized by any means, arrangements, or understanding to act on behalf of SCUML. We hereby reaffirm that SCUML registration and certification are completely free of Charge. These processes can only be completed through the official website of SCUML, www.scuml.efcc.gov.ng It is crucial for individuals and entities to be aware that any attempts to engage with third parties for assistance in facilitating SCUML registration and certification are done at their own risks and SCUML will not be liable under any circumstances. Furthermore, where these third-party individuals and entities provide emails, phone numbers, and other information that are not valid or non- operational during registration process, the DNFBP and its Directors will be held personally accountable. SCUML will not assume responsibility for any unsuccessful attempts to establish communication with these emails, phone numbers or physical addresses Copyright © 2025 SCUML-EFCC. All rights reserved Page 2 of 12 <!-- page break --> NOTE: DNFBPs/NPOs should ensure that all required documents are merged and compressed into a single PDF file, not exceeding 2.5MB (2500KB). We recommend using a PDF compressor for this purpose. For further inquiries, please contact SCUML at: No. 5 Fomella Street, Off Ademola Adetokunbo Crescent, Wuse II, Abuja, FCT. Email: helpdeskscuml@efcc.gov.ng Tel: 07079190693 Copyright © 2025 SCUML-EFCC. All rights reserved Page 3 of 12 <!-- page break --> DOCUMENTS REQUIRED FOR SCUML REGISTRATION Please read carefully the registration guidelines before proceeding with registration

1. DEALERS IN LUXURY GOODS LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out

2. DEALERS IN JEWELERY LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out Copyright © 2025 SCUML-EFCC. All rights reserved Page 4 of 12 <!-- page break -->

3. CAR DEALERS LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out ADDITIONAL REGISTRATION REQUIREMENT  Evidence of Registration with the Association of Motor Dealers of Nigeria (AMDON)

4. SUPERMARKET LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out Copyright © 2025 SCUML-EFCC. All rights reserved Page 5 of 12 <!-- page break -->

5. HOTELS AND HOSPITALITY BUSINESS(ES) LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out ADDITIONAL REGISTRATION REQUIREMENT  Registration with the Hotel Owners Forum Abuja (HOFA) or the state association, or  Nigeria Tourism Development Corporation (NTDC)

6. CASINOS, POOL BETTING & LOTTERY BUSINESSES LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out ADDITIONAL REGISTRATION REQUIREMENT  License from State Lotteries Board Copyright © 2025 SCUML-EFCC. All rights reserved Page 6 of 12 <!-- page break -->

7. AUDIT FIRMS LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out ADDITIONAL REGISTRATION REQUIREMENT  Professional certificate with ICAN or ANAN or ACCA

8. TAX CONSULTANTS LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out ADDITIONAL REGISTRATION REQUIREMENT  Professional certificate with ICAN or ANAN or ACCA or CITN Copyright © 2025 SCUML-EFCC. All rights reserved Page 7 of 12 <!-- page break -->

9. ACCOUNTING FIRMS LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out ADDITIONAL REGISTRATION REQUIREMENT  Professional certificate with ICAN or ANAN or ACCA

10. ESTATE SURVEYORS AND VALUERS LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out ADDITIONAL REGISTRATION REQUIREMENT  Nigerian Institution of Estate Surveyors and Valuers (NIESVs) or Nigeria Institute of Quantity Surveyors Certificate (NIQS) Copyright © 2025 SCUML-EFCC. All rights reserved Page 8 of 12 <!-- page break -->

11. DEALERS IN REAL ESTATE LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out

12. MECHANIZED FARMING LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out

13. CONSTRUCTION COMPANIES LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out Copyright © 2025 SCUML-EFCC. All rights reserved Page 9 of 12 <!-- page break -->

14. MORTGAGE BROKERS LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out

15. CONSULTING COMPANIES LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out ADDITIONAL REGISTRATION REQUIREMENT  Relevant Consulting certificate Copyright © 2025 SCUML-EFCC. All rights reserved Page 10 of 12 <!-- page break -->

16. CLEARING & FORWARDING COMPANIES LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out ADDITIONAL REGISTRATION REQUIREMENT I. Evidence of registration with the COUNCIL FOR THE REGULATION OF FREIGHT FORWARDING IN NIGERIA (CRFFN)

17. DEALERS IN PRECIOUS METAL & STONES (D PMS) LIMITED LIABILITIES a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out ADDITIONAL REGISTRATION REQUIREMENT a. Exploration License/permit (Ministry of Solid Minerals) b. License from a Certified Geologist c. For Exporting: Nigerian Export Promotion Council (NEPC) d. For Importing: Nigerian Investment Promotion Commission (NIPC) Copyright © 2025 SCUML-EFCC. All rights reserved Page 11 of 12 <!-- page break -->

18. LAW FIRMS a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out BUSINESS NAME a. Certificate of Registration of Business Name b. Status Report (Form BN-01) c. Tax Identification Number (TIN) Print out ADDITIONAL REGISTRATION REQUIREMENT  Call to Bar Certificate or Legal Practicing certificates

19. NON-PROFIT ORGANIZATIONS (NPOS) (AT RISK NPOs) NPOs are made up of; a. Humanitarian / Charitable Organizations I. International II. Local b. Religious/Faith Based Organizations c. Associations/Clubs NPOs a. Certificate of Incorporation b. Incorporation of Trustees c. Constitution d. Tax Identification Number (TIN) or Tax Exemption Print Out e. Copy of cooperation Agreement (For international NGOs) NPOs that are limited by Guarantee (LTG / GTE) a. Certificate of Incorporation b. Memorandum and Articles of Association c. Status Report or its Equivalent (CAC 1.1 or CAC 7 and CAC 2) d. Tax Identification Number (TIN) Print out Copyright © 2025 SCUML-EFCC. All rights reserved Page 12 of 12 <!-- page break -->