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Form M 2022: A Step-by-Step Guide to Filing Your Income Tax in Singapore



Download Form M: A Guide for Importers in Nigeria




If you are an importer in Nigeria, you may have heard of Form M, a mandatory statutory document that you need to complete and register for importing goods into the country. But what exactly is Form M and why is it important? How can you obtain it and what are the benefits of using it? In this article, we will answer these questions and provide you with a step-by-step guide on how to download Form M from the Federal Government of Nigeria Single Window for Trade Portal.


What is Form M and why is it important for importers in Nigeria?




Form M is a document that contains information about the importer, the supplier, the goods, the value, and the payment method. It is used to track all goods and items imported into Nigeria and to collect the necessary taxes on them. It also helps the government to sell forex to importers at the regulated rate in a bid to control the rising exchange rate of the naira.




download form m




Form M was introduced by the Central Bank of Nigeria (CBN) and the Nigeria Customs Service (NCS) in 2012 to replace the hard copy form. It is now initiated electronically on a Trade Portal provided by the CBN in conjunction with the NCS. It is therefore mandatory for all importers to complete and register Form M with Authorized Dealers at the time of placing orders whether the transaction is valid for foreign exchange or not.


What are the benefits of using Form M for importation?




The importance and advantages enjoyed by importers using Form M cannot be underscored, it has helped in varying facets thus:


  • It reduces the time required to complete an importation process, from importation to clearing and all what have you



  • Status of transactions are now confirmed with ease on the portal



  • It ensures compliance with the government regulations and policies on importation



  • It facilitates access to forex at the official rate from the CBN



  • It prevents fraud and smuggling of prohibited or substandard goods into Nigeria



How to obtain Form M from the Federal Government of Nigeria Single Window for Trade Portal?




To obtain Form M from the Trade Portal, you need to have some requirements and follow some steps. We will explain them in detail below.


Requirements for opening a Form M




To open a Form M, you need to have the following:


download form m 2023 for non-resident individuals


download form m 2022 for income tax filing


download form m 2021 for emigration from the Netherlands


download form m 2020 for immigration to the Netherlands


download form m 2019 for self-employed persons


download form m 2018 for trade or business income


download form m 2017 for profession or vocation income


download form m 2016 for rental income


download form m 2015 for dividends and interest income


download form m 2014 for foreign income


download form m 2013 for employment income


download form m 2012 for director's fees


download form m 2011 for pension or annuity income


download form m 2010 for royalties or other income


download form m 2009 for personal reliefs and deductions


download form m 2008 for tax computation and payment


download form m 2007 for tax refund and assessment


download form m 2006 for tax objection and appeal


download form m 2005 for tax clearance and certificate of residence


download form m 2004 for tax treaty benefits and exemptions


download form m IRAS guide to completing the tax return


download form m IRAS sample tax return and notes


download form m IRAS frequently asked questions and answers


download form m IRAS contact details and helpline


download form m IRAS online services and e-filing


download form m Belastingdienst order the tax return online


download form m Belastingdienst print the tax return from the website


download form m Belastingdienst fill in the tax return using the software


download form m Belastingdienst send the tax return by post or email


download form m Belastingdienst check the status of the tax return and assessment


download form m Belastingdienst change or correct the tax return and assessment


download form m Belastingdienst request an extension or a provisional assessment


download form m Belastingdienst apply for a refund or a payment arrangement


download form m Belastingdienst report a change of address or bank account number


download form m Belastingdienst find out more information and tips on the tax return


  • Certificate of Incorporation/Registration of your company in Nigeria



  • Registration with Federal Inland Revenue Services (FIRS) and a valid Tax Identification Number (TIN)Proforma Invoice from the supplier indicating the description, quantity, unit price, and total value of the goods to be imported



  • Insurance certificate from a Nigerian insurance company covering the goods to be imported



  • Product Certificate (PC) for items regulated by the Standards Organisation of Nigeria (SON) such as electrical appliances, chemicals, food products, etc.



Steps for processing a Form M




To process a Form M, you need to follow these steps:


  • Login to the Trade Portal with your TIN and password at



  • Click on "Form M" and then "Create Form M"



  • Fill in the Form M details such as importer's information, supplier's information, payment method, currency, shipment details, goods description, etc.



  • Upload the scanned copies of the required documents such as proforma invoice, insurance certificate, product certificate, etc.



  • Submit the Form M and wait for approval from the Authorized Dealer Bank (ADB) that you selected



  • Print the approved Form M and attach it to your shipping documents such as bill of lading, commercial invoice, packing list, etc.



Validity and extension of a Form M




The validity of a Form M depends on the type of goods being imported. For general goods, the validity is 180 days, while for plant and machinery, the validity is 365 days. These are the initial validity periods that can be extended upon request.


To request for an extension of a Form M, you need to apply to the ADB that approved your Form M with a valid reason and supporting documents. The ADB can grant an extension of another 180 days or 365 days depending on the type of goods. However, any further extension beyond this has to be approved by the CBN.


Conclusion




In conclusion, Form M is a vital document that every importer in Nigeria must have before importing any goods into the country. It helps to ensure compliance with the government regulations and policies on importation, as well as to facilitate access to forex at the official rate from the CBN. It also helps to prevent fraud and smuggling of prohibited or substandard goods into Nigeria.


To obtain Form M, you need to have some requirements such as certificate of incorporation, registration with FIRS, proforma invoice, insurance certificate, product certificate, etc. You also need to follow some steps such as logging in to the Trade Portal, filling in the Form M details, uploading the required documents, submitting the Form M, and printing the approved Form M.


The validity of a Form M is 180 days or 365 days depending on the type of goods being imported. You can request for an extension of another 180 days or 365 days from the ADB that approved your Form M. However, any further extension beyond this has to be approved by the CBN.


If you need any further assistance or clarification on how to download Form M from the Trade Portal, please feel free to contact us at . We are always ready to help you with your importation needs.


FAQs




What is the difference between Form M and SONCAP Certificate?




Form M is a document that contains information about the importer, the supplier, the goods, the value, and the payment method. It is used to track all goods and items imported into Nigeria and to collect the necessary taxes on them. It also helps the government to sell forex to importers at the regulated rate in a bid to control the rising exchange rate of the naira.


SONCAP Certificate is a document that certifies that a product meets the Nigerian Industrial Standards (NIS) and conforms to safety and quality requirements. It is issued by SON or its accredited agents after conducting product testing and inspection. It is required for items regulated by SON such as electrical appliances, chemicals, food products, etc.


What are the penalties for not using Form M or using a fake one?




The penalties for not using Form M or using a fake one are severe and include:


  • Confiscation of the goods by NCS



  • Fine of up to 100% of the value of the goods



  • Criminal prosecution and imprisonment of up to five years



  • Blacklisting of the importer and supplier from future importation activities



How can I check the status of my Form M online?




You can check the status of your Form M online by logging in to the Trade Portal with your TIN and password at . Then, click on "Form M" and then "View Form M". You will see a list of all your Form M applications and their status. You can also search for a specific Form M by entering its number or other criteria. You can view the details of each Form M by clicking on the "View" button.


What are the prohibited items that cannot be imported with Form M?




There are some items that are prohibited from being imported into Nigeria with or without Form M. These include:


  • Air pistols



  • Ammunition and explosives



  • Cocoa butter, powder, and cakes



  • Drugs and narcotics



  • Fertilizers



  • Furniture



  • Gambling machines



  • Live or dead birds



  • Military and paramilitary wears and gears



  • Poisonous substances



  • Refined vegetable oil and fats



  • Second-hand clothing



  • Toothpicks



  • Weapons of any kind



How can I contact the Federal Government of Nigeria Single Window for Trade Portal?




If you have any questions, complaints, or suggestions regarding the Trade Portal or Form M, you can contact the Federal Government of Nigeria Single Window for Trade Portal through the following channels:


  • Email:



  • Phone: +234 9 291 4626, +234 9 291 4627, +234 9 291 4628



  • Website:



  • Address: Federal Ministry of Finance Headquarters, Ahmadu Bello Way, Central Business District, Abuja, Nigeria



44f88ac181


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