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Nigeria

Establecer registro de propiedad beneficiosa (NG0020)

Resumen

De un vistazo

Plan de ACCION: Plan de acción de Nigeria 2019-2021

Ciclo del plan de acción: 2019

Estado: Activo

Instituciones

Institución principal: Comisión de Asuntos Corporativos

Instituciones de apoyo: Ministerio Federal de Justicia, Oficina del Contador General de la Federación, Oficina del Auditor General de la Federación, Banco Central de Nigeria (CBN), Comisión de Bolsa y Valores (SEC), Ingresos Internos Federales Servicio (FIRS), Comisión de Delitos Económicos y Financieros (EFCC), Ministerio de Relaciones Exteriores, Comisión de Prácticas Corruptas Independientes y Otras Infracciones Relacionadas (ICPC), Iniciativa de Transparencia de Industrias Extractivas de Nigeria (NEITI), NFIU y Comités de la Asamblea Nacional contra la Corrupción, Delitos financieros y cuentas públicas, Código de Conducta, NPC. One Campaign, Publish What You Pay, Centro de Desarrollo Público y Privado, ANEEJ, PLSI, CISLAC, Association of Chief Compliance Officer, Association of Bureau de Change, Initiative for Collective Voice, Accountability and Progress, PTCIJ, CDD, Organized Private Sector, Youths en la Red Anticorrupción de África, MAN, MASIMA, WANGONeT, FENRAD, Centro para la Equidad y Justicia en Salud (CEHEJ).

Áreas de política

Acceso a la información, Anticorrupción, Beneficiarios reales, Creación de capacidades, Gobierno Electrónico, Legislación y Regulación, Legislativo, Datos Abiertos, Sector privado

Revisión de IRM

Informe de IRM: Informe de diseño de Nigeria 2019-2021

Estrellado: Revisión pendiente de IRM

Resultados iniciales: revisión pendiente de IRM

Diseño i

Verificable: sí

Relevante para los valores de OGP: acceso a la información

Impacto potencial:

Implementación i

Terminación: Revisión pendiente de IRM

Descripción

Breve descripción:
El establecimiento de un registro público de beneficiarios reales de entidades corporativas permitirá a las autoridades pertinentes con el mandato de frenar la corrupción, identificar a las personas físicas que directa o indirectamente poseen, controlan o disfrutan los beneficios de la entidad corporativa.

Problema general:
Las empresas anónimas / fantasmas constituyen peligros potenciales y reales para la economía y la seguridad de los países donde operan. Estas empresas niegan a los países ingresos valiosos a través de la evasión fiscal, enmascaran los vínculos con la corrupción, el lavado de dinero, el tráfico de drogas y el financiamiento del terrorismo. Las personas usan representantes y frentes para registrar empresas y los propietarios legales generalmente no son quienes controlan y se benefician de las empresas. Las personas políticamente expuestas también usan su influencia para conferirse ventajas a través de tales empresas.

Problema específico de OGP:
Corrupción, opacidad en la utilización y gestión de los recursos públicos.

Justificación del compromiso:
La identificación de beneficiarios reales de entidades corporativas desalentará la corrupción y permitirá al gobierno rastrear y frenar los flujos financieros ilícitos, permitiendo a los ciudadanos ser parte de la lucha contra la corrupción.

Objetivo principal:
Establecer un sistema que permita la apertura, la transparencia y la divulgación completa de la información sobre beneficiarios reales.

Impacto anticipado:
Aumento de ingresos valiosos a través de la evasión fiscal y la reducción del lavado de dinero, el tráfico de drogas y el financiamiento del terrorismo.
Impacto sugerido - Pérdidas reducidas de recursos públicos

Vea el plan de acción para actividades importantes

Resumen de estado intermedio de IRM

6. Public register of beneficial owners of corporate entities

Objetivo principal

“To put in place a system that enables openness, transparency and full disclosure of beneficial ownership information.”

Hitos

  1. Re-engagement for the repeal and enactment of the new Companies and Allied Matters Act (CAMA) Bill and obtaining Presidential Assent
  2. Corporate Affairs Commission to also explore and pursue administrative directives to ensure establishment of a beneficial ownership register

3, Testing and Validation of Electronic Register of Beneficial Owners by stakeholders

  1. Deployment of Electronic Register of Beneficial Owners according to Open Ownership Standard
  2. Notice to corporate entities to submit information on beneficial owners as required by the law
  3. Capacity Building for law enforcement agencies, CSOs on the use of the beneficial owners register
  4. Public engagements on the existence and use on Electronic Register of Beneficial Owners

Nota editorial: For the complete text of this commitment, please see Nigeria’s action plan at https://www.opengovpartnership.org/documents/nigeria-action-plan-2019-2021/

Commitment Analysis

This commitment is carried forward from an unfilled commitment from Nigeria’s 2017–2019 national action plan on establishing the electronic and publicly available register for beneficial ownership of companies. The commitment was not fulfilled due to the lack of progress on amending the Companies and Allied Matters Act (CAMA) Bill.

This commitment sets clear goals and expected outcomes. It entails establishing the legal framework for setting up a public register for all legal entities (Electronic Register of Beneficial Owners) in Nigeria. Milestones include reengagement for the repeal and enactment of the new Companies and Allied Matters Act (CAMA) Bill and obtaining presidential assent. Other milestones include more technical but necessary steps for setting up the Electronic Register of Beneficial Owners, such as testing and validation of the register by stakeholders; the deployment of the Open Ownership Standard for publication of information; and notice to corporate entities to submit information on beneficial owners as required by the law. The commitment also entails CSO and public engagement with the register, but it does not outline how this would be achieved.

Due to its expected results for advancing the transparency of corporate beneficial ownership, this commitment is relevant to the OGP value of access to information. It also envisions capacity building and engagement activities that should ultimately lead to better disclosure and uptake of beneficial ownership information.

If fully implemented, this commitment could have a transformative potential impact on beneficial ownership disclosure in Nigeria, a measure that has been long advocated by civil society working on fighting corruption. At the time of writing, none of the country’s laws provide for publication of beneficial ownership information, and according to the Civil Society Legislative Advocacy Centre (CISLAC), amending the law is fundamental for achieving transparency on company ownership. [] The Corporate Affairs Commission (CAC) prepared the draft bill for the Repeal and Re-Enactment of the Companies and Allied Matters Act (CAMA Amendment B), [] which passed the Senate and House of Representatives but awaits presidential assent [] – which was declined during the assembly in 2019. [] This bill mandates beneficial ownership disclosure of legal entities, [] using the United Kingdom’s concept of Persons with Significant Control (PSC) but with a lower threshold (5% for shares and voting rights as opposed to a 25% threshold in the United Kingdom). According to CAC, the 5% threshold has been set to capture the larger number of companies to be subject to disclosure. The law also gives CAC a new mandate to supervise and regulate, [] and it strengthens sanctions for noncompliance and false information. [] According to the director general of CAC, the new register is expected to be in place in the first quarter of 2021. []

The current register of companies, administered by the CAC, covers around 2 million companies. According to the CAC, the plan is to have a separate register for beneficial ownership, which would replicate some information from the company register and include the beneficial ownership data, which will be freely available open data. CAC plans to conduct some level of verification at the data collection stage. This verification process would examine the identity documents and cross-check them with the identity register. The plan is to have the beneficial ownership information updated annually. []

As part of the previous action plan, the country already launched a beneficial ownership register for extractive companies (NEITI register) in December 2019. It covers companies operating in oil, gas, and mineral sectors. This register, while encompassing only the extractive sector, has already been a significant tool for disclosing data on beneficial ownership. According to analysis conducted by Open Ownership, a UK-based civil society organization providing technical support, the register allows bulk download of data, making it possible to conduct systematic analysis of listed companies. A centralized register of all companies in the country would vastly expand the amount of data on corporate beneficial ownership and could potentially aid anti-corruption efforts. Research suggests that half of unknown entities or individuals own more than half of the choice properties in the nation’s capital. []

To ensure fulfilment of this commitment, CAC will need to continue to press ahead with efforts to develop directives and guidelines for setting up a register. To ensure that the register functions in accordance with the Beneficial Ownership Data Standard, the IRM recommends that CAC:

  • Establish a solid method for data collection and provide necessary training to its personnel; and
  • Ensure interoperability with other data standards, including the Open Contracting Data Standard and compliance with the Common Reporting Standard set by the OECD.

The experience of the newly set up NEITI register on extractives could be used to draw important lessons for the centralized electronic register, particularly when it comes to the quality of data and user engagement:

  • Similar to the NEITI register, it will be helpful if the register collects data on politically exposed persons (PEPs). This will allow users to investigate company connections to politically powerful people and detect potential conflicts of interest and political corruption risks. Inclusion of nationality, age, and PEP status in bulk downloads could greatly aid such analysis in a systematic way.
  • The register would greatly benefit from having unique identifiers for companies, as this will help users tell companies apart. For example, NEITI register only lists names, which can be confusing when entities have similar names or there are mistakes in data submission due to human error. Lack of unique identifiers could also hamper efforts to use the data in connection with other global datasets, such as the Open Ownership Register.
  • To enable tracing of the true beneficial owners in the register, the legal provisions should require the disclosure of a natural person as the beneficial owner (in line with legislation for all Nigerian companies) while retaining the requirement to disclose direct shareholders to enable traceability. []

Continued reform in this area will require sustained and concerted efforts by government agencies, civil society, and development partners providing much-needed financial and technical support. It will also benefit from sustained outreach to the private sector, especially in key industries like finance and real estate as key stakeholders of this reform. An institutional framework would be needed to ensure continued engagement of various actors. A dedicated thematic working group within the OGP process, coordinated by the OGP Secretariat and led by the CAC and a civil society counterpart, could be set up as a platform for ongoing dialogue and consultation.

[]  Project Information Document/ Identification/Concept Stage (PID) , The World Bank, 3 March 2020, in. http://documents.worldbank.org/curated/en/460501583350881248/pdf/Project-Information-Document-PID-Nigeria-Beneficial-Ownership-Transparency-BOT-P173108.pdf , Pág. 3.
[] Chidinma Nwagbara, “CAC discloses why it proposed law amendment,” Nairametrics, 9 January 2020, in https://nairametrics.com/2020/01/09/cac-discloses-why-it-proposed-law-amendment/
[] The revised CAMA Act was given presidential assent in 2020, falling outside the scope of this report. See: https://www.premiumtimesng.com/news/headlines/365624-buhari-writes-senate-seeks-amendment-of-cama-law.html
[] Chinedu Bassey (Civil Society Legislative Advocacy Centre), interview with IRM, 18 June 2020.
[] Chidinma Nwagbara, “CAC discloses why it proposed law amendment,” Nairametrics, 9 January 2020, in https://nairametrics.com/2020/01/09/cac-discloses-why-it-proposed-law-amendment/
[] Chidinma Nwagbara, “CAC discloses why it proposed law amendment,” Nairametrics, 9 January 2020, in https://nairametrics.com/2020/01/09/cac-discloses-why-it-proposed-law-amendment/
[] “Is beneficial ownership transparency possible in Nigeria?” ANEEJ, 11 July 2017, in http://www.aneej.org/beneficial-ownership-transparency-possible-nigeria/
[] Alhaji Garba Abubakar (Corporate Affairs Commission), interview with IRM, 7 July 2020.
[] Alhaji Garba Abubakar (Corporate Affairs Commission), interview with IRM, 7 July 2020.
[] “Is beneficial ownership transparency possible in Nigeria?” ANEEJ, 11 July 2017, in http://www.aneej.org/beneficial-ownership-transparency-possible-nigeria/

Compromisos

  1. Presupuestos participativos

    NG0015, 2019, Anticorrupción

  2. Implementar Contratación Abierta y el Estándar de Datos de Contratación Abierta

    NG0016, 2019, Acceso a la información

  3. Informe transparente de ingresos fiscales

    NG0017, 2019, Legislación y regulación

  4. Contratación Abierta y Licencias en Extractos

    NG0018, 2019, Acceso a la información

  5. Implementar el estándar EITI

    NG0019, 2019, Anticorrupción

  6. Establecer registro de propiedad beneficiosa

    NG0020, 2019, Acceso a la información

  7. Fortalecer la legislación de recuperación de activos

    NG0021, 2019, Anticorrupción

  8. Implementar la estrategia nacional anticorrupción

    NG0022, 2019, Anticorrupción

  9. Mejorar el cumplimiento de la Ley de Libertad de Información con enfoque en la gestión de registros

    NG0023, 2019, Acceso a la información

  10. Cumplimiento mejorado del requisito de disposiciones de publicación obligatorias (FOIA)

    NG0024, 2019, Acceso a la información

  11. Implementar Mecanismo de Diálogo Permanente

    NG0025, 2019, resolución de disputas y asistencia legal

  12. Comentarios agregados de los ciudadanos sobre los programas

    NG0026, 2019, E-Government

  13. Libertad de asociación, asamblea y expresión

    NG0027, 2019, espacio cívico

  14. Mejorar la participación de los vulnerables

    NG0028, 2019, desarrollo de capacidades

  15. Implementar un nuevo programa informático en 6 ministerios gubernamentales para mejorar la prestación de servicios

    NG0029, 2019, desarrollo de capacidades

  16. Instrumento legal para fortalecer SERVICOM

    NG0030, 2019, Legislación y regulación

  17. Participación ciudadana en el ciclo presupuestario

    NG0001, 2017, Acceso a la información

  18. Contratación abierta

    NG0002, 2017, Acceso a la información

  19. Transparencia del sector extractivo

    NG0003, 2017, Acceso a la información

  20. Normas de declaración de impuestos

    NG0004, 2017, Apertura fiscal

  21. Índice Doing Business del Banco Mundial

    NG0005, 2017, Infraestructura y Transporte

  22. Registro de propiedad beneficiaria

    NG0006, 2017, Anticorrupción

  23. Intercambio de información anticorrupción

    NG0007, 2017, Anticorrupción

  24. Legislación de recuperación de activos

    NG0008, 2017, desarrollo de capacidades

  25. Coordinación de actividades anticorrupción

    NG0009, 2017, Anticorrupción

  26. Cumplimiento de FOIA para informes anuales

    NG0010, 2017, Acceso a la información

  27. Cumplimiento de FOIA para divulgación

    NG0011, 2017, Acceso a la información

  28. Mecanismo de diálogo permanente

    NG0012, 2017, Apertura fiscal

  29. Revisión conjunta de la legislación de la sociedad civil y el gobierno

    NG0013, 2017, Apertura fiscal

  30. Comentarios de los ciudadanos basados ​​en la tecnología

    NG0014, 2017, E-Government

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