- 1. An application for refund stating clearly the reason for refund.
- 2. Such application must carry the name, telephone number, account number and an active email address, for ease of communication with the applicant/beneficiary.
- 3. Applicant must attach evidence of payment(s) made (i.e. Remita Retrieval Reference).
- 4. Where there are multiple payments in a transaction, all the receipts must be attached to the application.
- 5. Where the reason for refund is as a result of the applicant’s fault, a deduction of 5% administrative charge is applicable.
- 6. Where refund relates to Pre-incorporation and Post-incorporation applications, payments shall be made to the Payer and Principal respectively.
- 7. Application for refund shall be forwarded to audit@cac.gov.ng.
