尼日利亚自由区投资程序规章及操作指南 （第三部分 中英文）

　　5. REGISTERED ADDRESS注册地址

　　Each Free Zone Enterprise shall at all times have an address, either in the Free Zone, in the State or in any other State, to which all communications and notices may be addressed. Details of such address, which shall be its registered address, and of any change of address, shall be notified within 14 days to the FZ Registry and details thereof promptly entered in the FZE Register.

　　每个自由区企业在任何时候都应该有地址，不论在自由区内，在州内或在其他州内，以便所有通讯和通知都可以写出地址。此种地址的详细信息作为其注册地址，如地址有任何改变，应在 14 日内通知自由区注册处以便其在自由区注册系统中的信息能尽快更改。

　　6. SIGN-NAME PLATE企业标牌

　　Every Free Zone Enterprise shall affix, and keep affixed its name on the outside of every office or place in which its business is carried on in a conspicuous position and in letters easily legible in accordance with the requirements of the Authority/Zone Management.

　　所有自由区企业应按管理局/区管理方要求在办公室或运营区外线要位置以清晰字体将企业名称粘贴并保持粘贴。

　　7. BUSINESS LETTERS, ETC.商业信函等

　　A. Every Free Zone Enterprise shall have its name mentioned in legible characters in all its business letters, notices and other official publications. On all promissory notes, cheques and other bills of exchange and orders for money, goods or services purporting to be signed by or on behalf of the Free Zone Enterprise and on all its parcels, invoices, receipts, letters of credit and guarantees.

　　每个自由区企业应在商业信函、通告和其他正式文告上以清晰字体注明其名称。而且应在以下各项中注明其名称：所有约定支付的票据、支票和其他汇票和汇款单、由自由区企业或代表其署名的货物包裹或服务、发票、收据、信用证和保函。

　　B. Every Free Zone Enterprise shall mention its registered address in legible characters in all its business letters and order forms.

　　所有自由区企业都应在商业信函和表单中标明其注册地址。

　　8. SHARES股份

　　A. No share in a Free Zone Enterprise may be issued unless the capital thereof is fully paid.

　　自由区企业不应在其资本未偿付清之前发行股份。

　　B. Free Zone Enterprise may have one or more shareholders.

　　自由区企业可以有一个或多个股东。

　　C. No Free Zone Enterprise may acquire its own shares. However, any Free Zone Enterprise may own all of the shares in any other Free Zone Enterprise or shares in any company or other Enterprise subject to compliance with all applicable laws.

　　自由区企业不可持有自己的股份。但是，任何自由区企业可以全额持有其他自由区企业或符合适用法的任何公司或其他企业的股份。

　　D. Every Free Zone Enterprise shall complete and issue a share certificate to the owner in respect of all shares held by it of such Free Zone Enterprise forthwith upon the share capital in respect of such shares being duly contributed in accordance with these Regulations.

　　所有自由区企业应根据持股人拥有自由区企业股份的数量，在此种股份被适时投资并符合相关法律之情况下，立即填写并发行股票给持股人。

　　E. The secretary shall enter in the Free Zone Enterprise's share register details concerning the number, amount and owner of all shares issued by it. No shares shall be issued in bearer form.

　　秘书应在股票上写入自由区企业的股份注册详细信息包括发行号码、总数和所有股份持有者，所有股份都不应以无记名形式发表。

　　9. SHARE TRANSFER股份转让

　　After any transfer of any share or shares in any Free Zone Enterprise, a duly executed instrument of transfer must be registered in the FZ Registry. Any share transfer shall be deemed effective as from the date of registration thereof in the FZE Register.

　　在自由区企业的一股或多股股份被转让后，其适时签发生效的转让文书须在自由区注册处登记。其在注册处登记之日即视为股份转让生效时间。

　　10. DIRECTORS AND SECRETARY董事和秘书

　　A. Every Free Zone Enterprise shall keep at its Free Zone registered address a register of directors

　　and secretary and the register shall contain details as to the identity and address of the directors and secretary of the Free Zone Enterprise, and of any changes thereto. Any such changes shall be notified to the FZ Registry within 14 days thereof and details promptly entered in the FZE Register in the prescribed form.

　　任一自由区企业都应在其自由区注册地保留一份董事和秘书的记录，该记录应包含关于自由区企业董事和秘书个人身份和地址、以及任何更改。任何此种更改应在 14 日内通知自由区注册处，详细信息也随即按规定录入自由区注册系统中。

　　B. Any Director and the secretary may be appointed and removed by the way of Licensee’s subject to the provisions of Article 10(A) above.

　　任何董事和秘书可以由被许可人按照 10(A)条款制定和免职。

　　11. DIRECTORS' MEETINGS董事会议

　　A. The business of a Free Zone Enterprise shall be managed by the directors who may exercise all

　　the powers of the Free Zone Enterprise. The directors may regulate their proceedings as they think fit. Any director may call a meeting of the directors and any question arising at a meeting of the directors shall be decided by majority of votes, each director having one vote. The directors may elect a chairperson and may vest in him a casting vote. Any director may appoint any other director as his alternate who shall be entitled to vote in accordance with the appointing director" instructions (if any) separately from his own vote.

　　自由区企业的运作应有可行使该企业所有权力的董事管理。董事可以按照其意愿调整行动。任何董事可以召开董事会议，董事会议上出现的任何问题由多数投票决定，每位董事有一个投票权。董事们可以选出一位主席并可以投票给予他权力。任一董事都可以制定一位其他董事并经气本人同意后替他投票，说明(如果有)与他自己的投票分开。

　　B. A resolution signed by a majority of all the directors shall be as valid and effectual as if passed at a valid meeting of the directors and may consist of several documents in like form each signed by one or more directors.

　　由全体董事中的多数签准的提案应与董事有效会议上通过的决议同样正当有效，并包括几份格式相近并由一位或几位董事签字的文件。

　　C. A director shall not be entitled to vote nor be counted as part of the quorum in relation to any resolution which concerns a matter in which he has any direct or indirect interest or duty which is

　　material and which conflicts or may conflict with the interests of the Free Zone Enterprise unless his interest has been disclosed in writing to the other directors in sufficient detail to provide an accurate statement thereof and the other directors (or a majority of them) resolve that such director should be entitled to vote and/or be counted as part of the quorum.

　　任何一名董事都不应在任何与自由区企业利益有冲突或可能有冲突的事务中有投票权、加入此种团体或有任何直接/间接的实质性利益/责任，除非他的利益在足够材料支持下以精确陈述作一个书面的透露，而且其他董事(或他们中的大多数)认为这位董事可以在此种事务中有选举权/作为此种团体的成员。

　　D. The secretary shall cause minutes to be kept in books kept for the purpose of each meeting of the directors and of all appointments of directors or secretary.

　　秘书应在工作簿上为董事会议或董事/秘书的指定制作备忘录。

　　12. OBJECT OF FREE ZONE ENTERPRISES自由区企业的目标

　　The objects of each Free Zone Enterprise shall be to carry on all such business within the area of the Free Zone as the Authority may permit under the terms of the Licence issued in respect of the Free Zone Enterprise (as the same may be amended from time to time by the Authority) and elsewhere in accordance with all applicable laws and regulations, and all business and other matters ancillary, conducive or related thereto. Such matters will include power for each Free Zone Enterprise to borrow, grant security, guarantee any obligation of any person or indemnify any person, to enter into all types of banking and financial transactions, to issue, make endorse or draw any negotiable instruments (such as cheques, bills of exchange, promissory notes or bills of lading) in relation to its business and power for each Free Zone Enterprise to make, alter or dispose of any investments (whether or not within Nigeria) in relation to its business.

　　每个自由区企业的目标都应是在自由区域内按照管理局按照对自由区企业开具的，符合使用法律法规规定的许可证条款(可能会经管理局适时修改)开展业务及对业务有利的一切其他事务。这些事务包括每个自由区企业有权借贷、发行证券

　　、保证任何人的责任或赔偿任何人，进入任何银行业和金融业务，发行、签署或开具任何与其业务有关的票据(如支票、汇票、期票或提单)和每个自由区企业制作、更改或处置各种与其业务有关票据的权力(不管是否在尼日利亚境内)。

　　13. SEAL公章

　　A Free Zone Enterprise may have a Seal but is not required to have one. A Free Zone Enterprise, which has a Seal, shall have its name engraved in legible characters on the Seal.

　　自由区企业可以拥有公章但并非必需。拥有公章的自由区企业，在其公章上应以清晰字体雕刻其名称。

　　14. CONTRACTS合同

　　A. Any contract may be made by a Free Zone Enterprise by writing:

　　自由区企业可制作所有书面合同：

　　i. under its Seal together with the signature. of any director of the Free Zone Enterprise, or;

　　在其公章之下应有该自由区企业任一董事的签名，或

　　ii. with the signature of any director and expressed in whatever form of words to be executed by the Free Zone Enterprise. Any contract may be made by a Free Zone Enterprise by writing on its behalf by any person acting under the authority of the Free Zone Enterprise whether such authority is express or implied.

　　应有任一董事的签名和以任何形式的语言说明企业同意生效。自由区企业制作的任一书面合同，由任何有权代表自由区企业的人代表其书写，不管此人的职权系受到明确说明或默认。

　　B. Any contract, which purports to be made by or on behalf of a Free Zone Enterprise if made, accepted or endorsed in the name of, and by or on behalf of or on account of, the Free Zone Enterprise by a person acting under its authority is binding.

　　所有声称由自由区企业或代表其制作的合同，如果以企业名义，或由一个人以其职权代表自由区企业制作、同意并签署的合同，都具约束力。

　　C. A promissory note, cheque or other bill of exchange is deemed to have been made, accepted or endorsed on behalf of a Free Zone Enterprise if made, accepted or endorsed in the name of, and by or on behalf of or on account of, the Free Zone Enterprise by a person acting under its authority. 期票、支票或其他汇票如果确信由自由区企业以企业名义，或由一个代表公司职权的人代表公司制作、统一并签署的，则视为有效。

　　15. ACCOUNTS账目

　　A. Every Free Zone Enterprise shall keep accounting records sufficient to show and explain the transactions of such Free Zone Enterprise and be such as to disclose with reasonable accuracy, at any time, the financial position of the Free Zone Enterprise at that time and enable the directors to ensure that any balance sheet and profit and loss account of the Free Zone Enterprise prepared under these Regulations complies with the requirements of these Regulations.

　　每个自由区企业都应保存足以说明和解释企业交易的财务记录并在任何时候以合理详细地公布公司财务状况，授权董事确保自由区企业所有资产负债表和损益表符合法规的要求。

　　B. The accounting records shall in particular contain a record of the assets and liabilities of the Free Zone Enterprise and entries from day to day of all sums of money received and expended by the Free Zone Enterprise and the matters in respect of which the receipt and expenditure takes place.

　　财务数据应详细包含自由区企业资产和负债的记录并逐日录入自由区企业收入和支出的资金及导致些收入和支出款项的事件。

　　C. The accounting records of each Free zone Enterprise shall be kept at its registered office in the Free Zone and shall at all times be open to inspection by the officers of the Free Zone Enterprise Registrar and by its Owner and representatives of the Owner.

　　每个自由区企业的财务记录都应在其对应的自由区注册办公室保存，且应在任何时间向自由区注册处官员、业主和业主代表开放以备查验。

　　D. The first "financial year" of each Free Zone Enterprise shall commence on the date of its registration as disclosed in its Certificate of Formation. The Owner may determine the length of the financial year of its Free Zone Enterprise by Declaration (a copy of which shall be delivered to the FZ Registry within 7 days of being made and details thereof promptly entered in the FZE Register) provided that no first financial year may exceed 18 months or be for less than 6 months. Subject to the provisions of Article 15(E) below, successive financial years shall be of 12 months duration beginning immediately after the end of the previous financial year.

　　每个自由区企业的第一个财政年度应从其城里证书上所写的注册之日起。业主可以通过申报自定其自由区企业的财政年度之长度(其副件应在 7 日内送交自由区注册处，相关详细资料应立即录入自由区注册系统)。第一个财政年不应长于 18 个月或者短于 6 个月。根据以下第 15(E)条款的规定，后面的财政年应紧跟第一个财政年结束之后，以 12 个月为期。

　　E. The Owner of a Free Zone Enterprise may alter the financial year of its Free Zone Enterprise by Declaration (a copy of which shall be delivered to the FZ Registry and details thereof promptly entered in the FZE Register) save that in no case may the financial year of a Free Zone Enterprise exceed 15 months or be shorter than 6 months.

　　自由区企业的业主可以通过申报更改所属自由区企业的财政年长度(申报附件应被交至自由区注册处，相关详细资料应被立即录入自由区注册系统)，只是自由区企业的财政年在任何情况下都不能长于 15 个月或短于 6 个月。

　　F. The directors of every Free Zone Enterprise shall prepare for each financial year of the Free Zone Enterprise a balance sheet as at the last day of its financial year and a profit and loss account. 自由区企业的董事应在企业财政年的最后一天为该年准备一份资产负债表和损益表。

　　G. The balance sheet shall give a true and fair view of the state of affairs of the Free Zone Enterprise as at the end of the financial year and the profit and loss account shall give a true and fair view of the profit and loss of the Free Zone Enterprise for the financial year.

　　资产负债表应真实公平地反映自由区公司在财政年度末的事态，损益表则应真实公平反映企业本年度的赢利和亏损。

　　H. The Authority reserves the right to require that the balance sheet and profit and loss account of each Free Zone Enterprise comply with provisions to be set down by it from time to time.

　　管理局保留不时将合乎规定的自由区企业的资产负债表和损益表提取在案的权利。

　　I. Where any Free Zone Enterprise owns any other Free Zone Enterprise or owns more than half the shares in or otherwise controls any other company or Enterprise the first mentioned Free Zone Enterprise should also prepare group accounts on a consolidated basis. Where any Free Zone Enterprise neither owns less than half the shares in a company or other Enterprise (not being a Free Zone Enterprise) nor controls such company or Enterprise but nevertheless is in a position to exercise a significant influence over such company or other Enterprise, then such company or other Enterprise shall be treated as an associated company for accounting purposes.

　　如果任一自由区企业拥有其他任何一家自由区企业或拥有其他公司/企业一半以上的股份或控制该公司，前者将需要准备汇总集团账目。如果任一自由区企业既没有在其他公司/企业控股一半以上，也没有控制该公司，但是在其中发挥重大影响，那么在财务上将被视为联营公司。

　　J. The annual accounts of each Free Zone Enterprise shall be approved by its directors and signed by or on behalf of the directors. At least one director shall sign the balance sheet and profit and loss account of the Free Zone Enterprise.

　　每个自由区企业的年度账目都应由董事同意并由其或代表其签字。至少应有一名董事在资产负债表和损益表上签字。

　　K. A copy of the annual accounts of each Free Zone Enterprise shall be delivered to the FZ Registry within 3 months of the end of the financial year of the Free Zone Enterprise or such longer period as the Authority may determine.

　　每个自由区企业年度账目的副件应在其财政年度末 3 月内或管理局确定的更长期限内交予自由区注册处。

　　L. Each Free Zone Enterprise shall be required to appoint auditors from among those approved by the Authority to make a report to the Owner of the Free Zone Enterprise on all annual accounts of the Free Zone Enterprise and state whether, in the auditor's opinion, such annual accounts have been properly prepared in accordance with these Regulations and whether a true and fair view is given:

　　每个自由区企业都被要求委任由管理局核准的审计员，由其对自由区企业主作一个关于该企业所有年度账目的报告，陈述在审计员看来这些年度账目是否准备妥当，符合法规，以及是否真实和公正地反映了：

　　i. in the case of the balance sheet of the Free Zone Enterprise of the state of affairs of the Free Zone Enterprise at the end of its financial year,

　　自由区企业资产负债表对于该企业财政年度末的事态

　　ii. in the case of the profit and loss account of the Free Zone Enterprise, of the profit and loss of the Free Zone Enterprise for the financial year and

　　自由区企业损益表对于该企业财政年度的赢利和亏损

　　iii. in the case of annual accounts of the Free Zone Enterprise prepared on a consolidated basis, of the state of affairs as at the end of the financial year and the profit or loss for the financial year of the undertakings included in the consolidation.

　　自由区企业年度汇总账目对于该企业财政年度末事态及列入合并的企业的年度内赢利和亏损。

　　M. The Free Zone Enterprise shall deliver a copy of the auditor's report (duly signed by the auditors) to the FZ Registry, together with the annual accounts pursuant to paragraph 15 (I) above.

　　自由区企业应将一份审计报告副件(由审计员适时签字)并与年度账目一起依照以上 15(1)段交给自由区注册处。

　　N. Where the total net assets of a Free Zone Enterprise fall below 75% of its share capital the director(s) shall, not later than 15 days from the earliest day on which that fact is known to a director, duly notify the FZ Registry and the Owner which shall, within 7 days of such notification to it, take such steps as may be appropriate to remedy the situation so as to ensure that the net assets of such Free Zone Enterprise are restored to at least 75% of its share capital as soon as reasonably practicable.

　　当一家自由区企业的净资产跌至其股本的 75%时，董事(们)应在不迟于任何一名董事发现该状况后 15 天适时通知自由区注册处和企业主，以便企业主在收到该通知 7 日内采取适当行动挽回形式以使该企业净资产在合理可行的情况下尽快恢复至不少于股本的 75%。

　　16. DISTRIBUTIONS资金撤离

　　A Free Zone Enterprise shall not make a distribution, whether in cash or otherwise, to its Owner except out of profits available for that purpose or where the share capital of the Free Zone Enterprise is reduced in accordance with the provisions of these Regulations or where the Free Zone Enterprise is deregistered and its assets distributed to its Owner. The profits of a Free Zone Enterprise available for distribution are its accumulated, realised profits less its accumulated, realised losses and after full provision must have been made for all doubtful debts. No distribution shall be made other than pursuant to an Owner's Declaration a copy of which shall be delivered to the FZ Registry within 7 days of being made and details of which shall promptly be entered in the

　　FZE Register.

　　自由区企业不应以现金或其他方式撤离资金到企业主手中，除非企业缺乏可用利润或自由区企业股本缩减，符合法律规定或当自由区企业注销登记，资本返还所有人时。自由区企业的可撤离资金是它累计、实现的利润减去它累计、实现的亏损，并在准备所有呆账后。企业主必须在撤离资金前作出申报，并在之后 7 日内将申报表副件交至自由区注册处，该声明的详细内容必应立即录入自由区注册系统。

　　17. OWNERSHIP所有权

　　Every Free Zone Enterprise shall keep a register in which details shall be entered as regards the Owner of the Free Zone Enterprise and as regards the ultimate ownership of the Free Zone Enterprise and details thereof (and of any changes therein) shall be notified to the FZE Registry within 7 days after it is made and promptly entered in the FZE Register.

　　每个自由区企业应保留一份注册簿，在其中记录自由区企业所有人和企业最终所有人，以及相关细节信息,(如有任何改变)应在作出改变后 7 日内通知自由区注册处并立刻录入自由区注册系统。

　　18. OWNER'S DECLARATIONS业主设报表

　　A copy of every Owner's Declaration shall be provided to the FZ Registry within 14 days after it is made and details thereof shall promptly be entered in the FZ Register.

　　每一份业主申报表的副件都应在其作出后 14 日内提交自由区注册处，相关信息应立即录入自由区注册系统。

　　19. SECURITY INTERESTS担保物权

　　A. The Owner may pledge or otherwise charge all (but not only some) of its shares in its Free Zone Enterprise to any creditor in security for any debt or other obligation incurred or to be incurred by or binding upon the Free Zone Enterprise will be void if details thereof in the prescribed form are not delivered to the FZ Registry within 7 days of the date of such pledge or other charge. Details of any such pledge or other charge shall be entered promptly in the FZE Register.

　　为偿付债务或由自由区企业引起的其他义务企业主可以将其在自由区企业中的全部(非一部分)股份抵押或者交给抵押债权人托管。若不在抵押或作出其他托管行为后 7 日内通知自由区注册处将被视为无效。这种抵押或其他托管详细信息应立即录入自由区注册系统。

　　B. Every Owner of a Free Zone Enterprise shall cause its Free Zone Enterprise to keep at its registered office a register of charges and to enter in it details of any pledge or other charge of the Owner's shares in the Free Zone Enterprise.

　　每个自由区企业主应使其企业在注册办公室保留一份抵押登记簿并填入对其股份的任何抵押和其他托管行为的详细信息。

　　C. A Free Zone Enterprise may grant any security interest permitted under the laws of Nigeria from time to time to any creditor in security for any debt or other obligation incurred or to be incurred by or binding upon the Free Zone Enterprise or any other person. Any such security interest will be void if details in the prescribed form are not delivered to the FZ Registry within 7 days of the date of such security interest. Details of any such security interest shall be entered promptly in the FZE Register.

　　自由区企业可以在尼日利亚法律适时允许下赠予抵押债权人任何担保利益以偿付债务或自由区企业引起的其他义务。若不在作出该行为 7 日内以规定形式通知自由区注册处的将被视为无效。任何此种担保利益的详细信息都将立即录入自由区注册系统。

　　D. Upon any pledge, charge or other security interest as specified in paragraphs 19(A) and 19(C) above being discharged or upon any alteration in the name of the creditor or creditors in whose favour such pledge, charge or other security interest operates, details thereof shall be notified to the FZ Registry within 7 days and entered promptly in the FZE Register.

　　任何如以上 19(A)及 19(C)详述的抵押、托管或其他担保利益，如果被取消或以债权人(们)的名义按照其利益对以上抵押、托管或其他担保利益作出更改。相关信息应在 7 日内通知自由区注册处并立即录入自由区注册系统。

　　20. POWER TO INVESTIGATE调查权

　　A. The Authority/Zone Management may appoint one or more competent persons as inspectors to investigate the affairs of any Free Zone Enterprise and report to the Authority in such form and within such time as it may direct. Such appointment may be made on the application of the Owner, or of the Free Zone Enterprise or by any creditor of the Owner or of the Free Zone Enterprise or by the Authority acting unilaterally or by any other person provided the Authority is satisfied that good reason has been shown or circumstances arisen for requiring the investigation.

　　管理局/区管理方可以安排一名或多名可胜任人员担任观察员调查任何自由区企业并在规定时间以规定方式向管理局报告。这种安排可基于业主、自由区企业或其任一债权人或管理局申请。

　　B. Any inspector appointed by the Authority/Zone Management pursuant to Article 20(A) above shall have such powers of investigation as the Authority/Zone Management may vest in him.

　　依照以上 20(A)条款，任何由管理局/区管理方指定的观察员，应具有管理局/区管理方赋予其的调查权。

　　C. If the Free Zone Registrar has reasonable cause to believe that any Free Zone Enterprise is not carrying on business or is not in operation, it may deregister the Free Zone Enterprise after enquiry in writing of the Free Zone Enterprise to ascertain if it is carrying on business or in operation and such Free Zone Enterprise either failing to respond to such enquiry within 7 days thereof or failing to demonstrate to the satisfaction of the Authority that it is carrying on business or in operation.

　　如果自由区注册处有理由相信任意自由区企业没有进行营业或运作，它将向该自由区企业发问询信以确认其是否在营业或运作中。在受到问询后 7 日内未向自由区管理处回复或未能向区管理处说明其正在营业或运作的，该企业将被注销。

　　D. When a Free Zone Enterprise is deregistered all property and rights vested in it and not owned by the Authority or any other person are deemed held by its Owner, save where such deregistration is as a consequence of any breach of these Regulations or of an FZ Circular or the terms of the Licence relating to the Free Zone Enterprise when, and in any such case, all such property and rights shall be and become forfeited to and vested in the Authority without compensation of any kind.

　　当一自由区企业被注销时，其所有既定财产和权利，非归管理局或其他人所有的，视为企业主所有。只有在注销原因为触犯法律、自由区公告或自由区企业执照条款时，所有该种财产和权利都将被罚归管理局，没有任何形式的补偿。

　　21. DEREGISTRATION注销

　　A. A Free Zone Enterprise shall be deregistered from the FZ Register upon and in accordance with any order therefore being issued by any Court in Nigeria.

　　自由区企业的注销应按照并符合尼日利亚任何法院颁布的任何指令。

　　B. Upon deregistration of a Free Zone Enterprise all trading and other business operations of such Free Zone Enterprise must cease and the Owner must ensure that the Free Zone Enterprise's affairs are wound up under the supervision of an accountant licensed to conduct business as such in Nigeria as liquidator/receiver so as to:

　　一自由区企业注销后其贸易和其他运营必须停止，企业主必须保证自由区企业事务停止并处于一名会计师的监管之下，该会计师获准在尼日利亚从事清算师/委托管理人职业，以便：

　　i. ensure that such winding up is conducted in a timely and organised way, taking account of all assets of the Free Zone Enterprise and the claims of all creditors and employees thereof and ensuring the payment, or provision for payment of, or to discharge, all claims, debts, liabilities and obligations of the Free Zone Enterprise subject to the limitation of liability of the owner specified in paragraph 7 above;

　　有书面报告确认存在违反法律法规和公告规定之行为，或有管理局书面说明和指示证明该行为有违自由区规定。

　　22. REVOCATION OF LICENCES执照吊销

　　A. The Licence of a user may be revoked if the existence of any of the following circumstances are confirmed by an investigation and assessment conducted under Article 20 above:

　　如按照以上第 20 条之规定调查和评估确认有以下任何情况，使用者的执照可以被吊销：

　　i. When it is confirmed through a written report that there has been an act contrary to the provisions of Laws and regulations or of the circulars, written instructions and directives of the Free Zone Authority and that the action is to the detriment of order in the Free Zone.

　　有书面报告确认存在违反法律法规和公告规定之行为，或有管理局书面说明和指示证明该行为有违自由区规定。

　　ii. When it is established that tax evasion has taken place with revenues and earnings accruing from activities conducted outside the Zone being declared as income earned in the Zone and/or through the presentation of counterfeit or misleading documents for this purpose.

　　如果确定有逃税行为，即在自由外活动收入的增加被证明是来自自由区内的资金，以及通过虚假陈述或欺骗性材料的。

　　iii. When it is confirmed by investigations and deliberations, that the conditions and qualifications declared in the Application Form or Operation Licence are not fulfilled or have later been lost or have proven false, or when it is established that changes in the information declared in the Application Form for Operation Licence have not been reported.

　　当有调查研究确认申请表或营业执照上申明的条件和资质得不到满足或在随后丧失或被证明失效，或者对营业执照申请表进行更改的信息没有上报。

　　iv. Except where the existence of a state of force majeure is verified by the relevant authority, when it is established through a written report that construction work has not started within 60 days of the date of approval of construction projects by the Free Zone Authority or in the case of leased premises that the operation has not been launched within 6 months.

　　除由相关权力机构证实存在不可抗力因素的情况而外，由书面报告指出工程没有在管理局同意施工协议后60天内开始或租地后6个月内没有开始运营。

　　v. When the Free Zone Authority has twice been denied information or has not received a response within the specified period, or has been supplied with misleading or false information regarding activities in the Free Zone, which it has requested in writing.

　　当管理局要求提供书面信息遭拒绝或在规定时间内没有收到答复，或收到关于在区内活动的虚假或欺骗性的信息时。

　　vi. When it is established through a written report of the Free Zone Authority that the user or his responsible and authorized representative or employees have caused damage to facilities, machinery and equipment in the Zone or to third parties and that this has been repeated despite the issue of a written warning.

　　当管理局收到书面报告确认使用人或其授权代理人或员工破坏区内或第三方设施、机器和设备，且此种行为经过书面警告后仍重复出现。

　　B. The Licensing Fee is forfeited to the Free Zone Authority and will not be reimbursed in cases of revocation of Licences.

　　吊销执照时押金罚归管理局，不予退回。

　　C. Any Enterprise attempting to continue its activities in the Zone despite the fact that its Operation Licence has expired or has been annulled for the above reasons, shall be expelled from the Zone by the Police or Customs Officers upon the request of the Zone Authority. The possessions of such Enterprises in the Zone will be subject to liquidation in accordance with Article 18.1 above of these Regulations.

　　任何企业，在其执照过期或因以上原因被作废后仍继续其活动的，应管理局的要求，由警察或海关官员驱逐出自由区。此种企业在区内的财产将按 18.1 条款予以清算。

　　23. REGISTER OF FREE ZONE VEHICLES自由区车辆登记

　　A. The FZ Registry shall compile and maintain a register of the Authority’s and Licensee’s vehicles.

　　自由区注册处应编订并保存管理局和被许可人车辆的登记记录。

　　B. The Authority shall apply to and receive from the Federal Road Safety Commission appropriate number plates for vehicles to be registered.

　　管理局应向联邦道路安全委员会申请，为注册车辆获取合适的车牌。

　　第六部分TAXATION PROCEDURES & REGULATIONS

　　税收程序及规章1. FEDERAL INLAND REVENUE SERVICE

　　The Authority shall in consultation with the Federal Inland Revenue Service publish agreed guidelines as to the tax implication of transaction between Free Zones and Free Zone Enterprises with entities within the customs territory. For the time being the following shall apply:

　　管理局须向联邦内陆财政收入服务局请示，在关税区内发布获同意的涉及自由区与自由区企业的税务关系之指导方针。现阶段应适用以下事项：

　　2. EXEMPTION FROM TAXES免除征税

　　Under Section 8 of the Act, approved enterprises operating within Free Zones shall be exempt from all Federal, State and Local Government taxes, levies and rate.

　　根据该法令第 8 条，获批准在自由区经营的企业可免除所有联邦、州和当地政府的征税、收费和费用。

　　Section 18 (1) further provides that all legislative provisions pertaining to taxes shall not apply within Free Zones.

　　该法令第 18 条第 1 款规定所有关于税款的立法条文不适用于自由区。

　　3. TAX IMPLICATION OF SPECIFIED TRANSACTIONS涉及的具体交易征税

　　PART 7第七部分

　　BANKING PROCEDURES & REGULATIONS银行手续和法规

　　1. INTRODUCTION:介绍

　　A Banks in Nigeria are licensed under the Banks and other Financial Institutions Act (BOFIA), 1991, by the Central Bank of Nigeria (the bank), whilst specialized bands are a creation of statutes or Act of Parliament. Such banks carry on banking business in accordance with the provisions of BOFIA 1991 and other relevant legislations as complemented by the directives and guidelines, which are issued for time to time by the bank.

　　尼日利亚银行按 1991 年银行和其他金融机构法(BOFIA)，由尼日利亚中央银行(央行)批准设立，同时由特别法官制定法规或国会法案。符合 1991 年银行和其他金融机构法(BOFIA)及其他由附以命令和方针的相关法规的银行，由央行适时批准设立。

　　B Similarly, banks in Nigeria’s Free Trade Zones are granted approval under the Nigeria Free Trade Zones Act by the Authority. The objectives of these guidelines are therefore to:

　　相似地，尼日利亚自由区内的银行由管理局按尼日利亚自由区法批准设立。因此指导方针的目的在于：

　　i. complement and enhance the provisions of the FTZ Act;补足和加强自由区法的规定;

　　ii. Provide details of regulatory and supervisory requirements necessary to promote efficient and profitable baking services in Nigeria’s FTZs;

　　提出必要的监管要求来在尼日利亚自由区内促进高效赢利的金融服务;

　　iii. spell out details of permissible and prohibited activities of banks in Nigeria’s FTZs;

　　阐明允许和禁止银行在尼日利亚自由区内进行的活动的详细信息;

　　iv. provide details of incentives available to banks in Nigeria’s FTZs; and

　　提出尼日利亚自由区内银行的奖励机制;

　　v. facilitate the attainment of the goals for which Free Trade Zones are (FTZs) established in Nigeria,

　　推动并达到尼日利亚设立自由区的目标。

　　2. BANKS IN NIGERIA’S FREE TRADE ZONE (FTZs)尼日利亚自由区(自由区)内的银行

　　A. Types and Ownership所有权类型

　　There shall be two types of banks in Nigeria’s FTZs and these shall be:

　　尼日利亚自由区内的银行应有两种类型：

　　i. A bank established by a bank licensed under BOFIA, 1991 or other relevant legislations, such a bank shall maintain records and books of account of its operations independent of its parent bank, and

　　按 BOFIA，1991 获其它相关法规设立的银行，在自由区内设立的银行，应与母行保存独立的记录和账本。

　　ii. A licensed foreign bank. Banks licensed to operate in Nigerian FTZs may be owned wholly by

　　Nigerians or jointly by Nigerian and foreigners, or wholly by foreigners.

　　被授权的外国银行。获准在尼日利亚自由区内营业的银行应由尼日利亚公民全资所有或由尼日利亚人和外国人合资成立，或由外国人全资所有。

　　B. Licensing Requirements发证要求

　　i. Only a bank licensed under BOFIA 1991, or other relevant legislations or a license foreign bank

　　shall qualify to apply to the authority for approval to establish a bank to carry on banking business in Nigeria’s Free Trade Zones.

　　只有按照 BOFIA1991 或其它相关法规设立的银行或获得许可的外国银行才有资格向管理局提出申请以在尼日利亚自由区内进行银行业务。

　　ii. An application for an operating permit shall be submitted through the Authority to the Bank with the following:

　　对营业申请的许可应通过管理局转交银行，包括以下：

　　▫ two copies each of its Memorandum of Association and Articles of Association;

　　两份公司章程的副本

　　▫ copies of its banking license issued by the Bank under BOFIA, 1991 or other legislations or its banking license issued by the appropriate Authority in the country where the bank was incorporated;

　　由按 BOFIA，1991 或其它法规设立的银行颁发的银行执照之附件，或银行成立所在国适当

　　权力机构颁发的银行执照之附件。

　　▫ A copy of the bank’s resolution at a meeting of its directors approving the proposed application for a license to carry on banking business in Nigeria’s FTZs;

　　银行董事会对申请在自由区进行银行业务执照的决议之副本

　　Any amendment to the Memorandum and Articles of the association of the company shall be communicated to the Bank within four weeks.

　　任何对公司章程的修改应在四周内知会中央银行。

　　iii. Any amendment to the Memorandum and Articles of the association of the company shall be communicated to the Bank within four weeks.

　　任何对公司章程的修改应在四周内知会中央银行。