The Physical Share Transfer Form is a crucial document in Nigerian corporate practice, required whenever shares are transferred between parties in a physical form. It is mandated by the Companies and Allied Matters Act (CAMA) 2020 and must be filed with the Corporate Affairs Commission. The form is used across all business sectors and must include specific details such as the parties' information, share specifics, consideration amount, and proper execution blocks. It requires stamp duty payment and proper registration to be legally effective. This document is particularly important in private companies where shares are not electronically traded, and serves as official evidence of ownership transfer. The form must comply with both federal legislation and any specific requirements in the company's articles of association.
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1. Transferor Details: Full legal name, address, and contact information of the party transferring the shares
2. Transferee Details: Full legal name, address, and contact information of the party receiving the shares
3. Company Details: Full registered name of the company, registration number, and registered office address
4. Share Details: Number and class of shares being transferred, distinctive numbers (if any), and amount paid on each share
5. Consideration: Amount being paid for the shares and payment details
6. Declaration of Transfer: Formal statement of transfer and confirmation that shares are free from encumbrances
7. Execution Block: Signature spaces for transferor and transferee, with witness requirements
8. Company Secretary/Director Certification: Space for company official to certify the transfer
1. Transfer Restrictions Declaration: Required when the company's articles contain specific transfer restrictions that need acknowledgment
2. Spousal Consent: Required in cases where the shares are considered matrimonial property
3. Corporate Authorization: Required when either party is a corporate entity, confirming authority to execute
4. Tax Clearance Declaration: Required for transfers above certain value thresholds
5. Foreign Investment Declaration: Required when the transferee is a foreign investor
1. Share Certificate: Copy of the original share certificate(s) being transferred
2. Board Resolution: Copy of board resolution approving the transfer (if required by articles)
3. Tax Clearance Certificate: Where applicable for high-value transfers
4. Corporate Authorization Documents: Where either party is a corporate entity
5. CAC Forms: Relevant Corporate Affairs Commission forms for registration of transfer
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