%PDF-1.7 1 0 obj << /Type /Catalog /Outlines 2 0 R /Pages 3 0 R >> endobj 2 0 obj << /Type /Outlines /Count 0 >> endobj 3 0 obj << /Type /Pages /Kids [6 0 R 23 0 R 27 0 R 29 0 R ] /Count 4 /Resources << /ProcSet 4 0 R /Font << /F1 8 0 R /F2 9 0 R /F3 10 0 R /F4 11 0 R >> /XObject << /I1 12 0 R /I2 18 0 R /I3 19 0 R >> /ExtGState << /GS1 16 0 R /GS2 17 0 R /GS3 20 0 R /GS4 21 0 R >> >> /MediaBox [0.000 0.000 595.280 841.890] >> endobj 4 0 obj [/PDF /Text /ImageC ] endobj 5 0 obj << /Producer (dompdf 3.1.0 + CPDF) /CreationDate (D:20260825112938+00'00') /ModDate (D:20260825112938+00'00') >> endobj 6 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 14 0 R ] /Contents 7 0 R >> endobj 7 0 obj << /Filter /FlateDecode /Length 1982 >> stream xXr}WjoukR*^?@$f^iU"A$Ґ>n, C>% B;xѥ<̾UHVAtO !xw#dϹۑ=3]5G1y!7;8 ;<h'+T?'[[.bϕ`>s'\'sɇZ=rie϶Yi/ je'kR Q8bT˾9@x(;EDyq^-ž7wg"( Gjm.ǠFLϻ( Goyp=2%4v-{ʟe4\53X&kiYx6 *,[Z: fXA:yS`"dѠ{)C z> Wi<#SO-S~s8ZCRoQ+ɳ,"ϦGp5`74xlP2%IeY1Oџifw5 Dʹtfv\};Mܒ*x+ ȾAak8"OP ~ jY/@vy>6qz6aTz !d? %1 ĕܜ&HWYGblm/"(:_ǿw[JĸteDo{fP  y|<(32(̛@~ZcM#08>I8S,Np{J%M?Q* ʛ%=X+vW[5`A h=[-*2Zu`C8FRV+ڍ4:1 ˻7d6aպ" ݣW4nO N1+ފKM3EYudEw0J33̋3ByI(4$ϗ!^,t΂hO(kߖa4iwYO'iZith;Qg,5^?w+YCZwZ߶״AG<4BVVF,V{~79~qnfÛi.Wx}2m-Gjyd?e;ׄI}[6yRΰ \؁a}t;\ې9iE n |s0iTI: t%+VA)5]o+p!{nW2vpmE;*=Ui̶QF \\KJR$[]ϔ^A'd7fҠCӣOڬs$|gHyf_4KWLQ3Р1 P 2Or.smǢYr-x&"4v> t=Ɋ}zo> pa{Vn2vpmž { BHa6KKFnm{RO_v8& O4;Ƀ MccGA7Uǥ"VGwh(J;'B3 J3ѫj?G˜ֿodN-}㏷}M } .Wt_%zq}~wuR}*0 ՇE-?/9g h~вH_{L߳ΰ**rf*q"D_QY9 FbAIU2ǾG!}±m;vjGzB gҠK|2'Y̗y%*؉,tV 59EkbdH(%8<'rTvY⁵ehъ:!!)n@-s"!>D[E[ endstream endobj 8 0 obj << /Type /Font /Subtype /Type1 /Name /F1 /BaseFont /Times-Roman /Encoding /WinAnsiEncoding >> endobj 9 0 obj << /Type /Font /Subtype /Type1 /Name /F2 /BaseFont /Times-Bold /Encoding /WinAnsiEncoding >> endobj 10 0 obj << /Type /Font /Subtype /Type1 /Name /F3 /BaseFont /Helvetica /Encoding /WinAnsiEncoding >> endobj 11 0 obj << /Type /Font /Subtype /Type1 /Name /F4 /BaseFont /Helvetica-Bold /Encoding /WinAnsiEncoding >> endobj 12 0 obj << /Type /XObject /Subtype /Image /Width 259 /Height 131 /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 259 /BitsPerComponent 8>> /ColorSpace [ /Indexed /DeviceRGB 76 13 0 R ] /BitsPerComponent 8 /Length 5828>> stream x]zF 4EIx).DZ6-{=;ٝy٪n H'qh%uw%IoFoFoFoFoFogn̞QE;l3-\C d{}xz!F8`.j Ju Dr"B`ߐTS-+8BUXա G <^O 4ˉ]7MO6'bJur`k`d8H}fWed %N(&!NيǕ{ž*? WHHfzPPg`_NKE!6q|UEz:b[V@"E4P{.1 2 An: HD6Qx21-Vcw+Bh!t}JL D"@4񞬁73}jdE"qUU%&ߖH8RT&F$ yC{K( b@K}cz6CA]x(Բf@hJmAЁXxc>@@,'Tࢭ\\% 9ҨnZDj7iḶ <)nva$qW<|:E8%cdCW҅6!~& Q٤<0ͦ,Fj44wGӊY=(;mvl~6:@#SAn=0c׉$NfYVpHa8/?14Pq0 ҪyF n7:%h4"!y`]tcpesii/,+A<0 azn F7Y4(ܠ]g!n @'ٲH _C0a:zp_OJ1]}Vcf%<. j%(4Mj5w7=ȖC0( @ E!r4 Hz# *]f+IZVn%qw6.7Vq]eg`9ėc5{]鬨@ Ivf`k }[ Y- ռAao = >PUBg @p kpCܽs)j㒃{@ cp0іb2| [g{RXvn0øA4z||Kq(A:@cVi;8L˟.eu΢-Iw70 . D [KfG<m/d,h)fzŮj1xaB(_%4lt71?N 9 0^'E Jj *2 `0\C \fEqYю,dg .XS d-.,  ǐd9PTͪ XrsqӨuq{\\/xۃk6Ũ`! `"%(ԋ(\`zXKoo~y77A~ͮ҃~b tBtTD 4M/F<=ekab)y L˃"vYHɉmN:<rDNZl B6p85%ݳ!Q@Ze \f}S dHN2<:1sneYcNӴ`G'0pbٖu4݂*dLߘ ̊CLJ-vB ƃec*b]Ƞk ?%^5UY_K ,1d'29 qJ9A7Yew`ӧ?~ n~b[ jq>4V"-V;63x9pqM5ۇa 0a,1 >~_| Q*\+C]{:X W+ *p„Rx:(`0Ng~s8v/>1!]|ZTS×_p @ Њ|um3~տMBu9DRjP .fM2 luQ?^}h0#pLJGTLJt!͠)Ք<gj y6dc f7ZO!^Pbc0@:=uTs(?%?sB6ka#4tem 2؂{pqJfcD ,[Mv)<ͱW!Fn1]97̬|CJǏ_Y_7h 8eņ̼ɟ r:-`g{ί1z/%p J _T9r TXn` AS]fB)*n~ I;>s 0ozz!mm"G2àF0eVY(e ]4P;K)ƉrZI,TjĬ Ԕwwg fi`7'|v:iGa̞Fqv ?f{7Zs[_PJU6[ Ⱥ!k ?Z/vXq`YWk23 u]]NLH(@ jQSHw@'|̰o@m# otNLH =NZڈߊyFYXn[yeU l9Z ^e fK;&)# <-GTϿ~CVD,Yl6`/Qc(F{o/qưBb$o`>-Hi&bbqv &q|o4M#/5˲U n@d!r80 DdjUÖ9Pٻ="XU+eϼn%V}1ib 0}{u)Dq;,g@98V n&R LGș,孧|{vR1ϝڥSje9Xb[8Yӳo.-߻0 bubЦ[f`4|Yɝ!vl{Ɋ3v8'[SV)yוXb0޽X> d 153H]܍!ֹ̖3ev|R{gQdj*+/·Cqi;?9fϦ}=e#@,#٫k[Nhwtʓؿ Ѱ56^3` s^vJ{ N'AZ8/*{g.oarAQ Zc,[Hku2{ /S֘I'؏ ?{[0';6]t |q}yWX:e'-Oxv02 5R!#Bquv*B:AKl^養)Pj.})8q^V1͂ gHd^RK}T`e/z?;" [ndп/o6wEo̶h ,ZAOXݛ'DA1|Gu,T\[bp=R,:z.yy`v/!*ٱUe6.h7*/ᣊ:v=-m m>n+/C {GmzxeWv#6)Ǵ ڐN63Ġp=z1h$.ݐ `НFt ije D>|,l6~K0Ժ{r)Φ`gjyZn36XTnZRr\gk|uYe XV_A2/-q-"Ny7Rr<(Mn{s=k@lv B(iqwo/l/iBҬ.['*%+oH) ]ac5 qUd]O0)Ԅ2jەI6>ǰ+bPw X߶D&T>X\__Rm ׀8zhەd`M@6e 0k@l<mOeM?}ܮ$lʆ"bn1huҶ1^٢)- 3r V&bn)T{XCWGUX9):IV)]I Y ݻb#/Ǡ5ցk@p "31n~z*Qaܮ$#{U@yYf׀@$G&b)Jdr*%+Ɉ}ڎt{րIA8Ƶ%ͽIB|f , B)]IF K>"BYʼnX!PflXe|> stream xбZZZ::: RRR000HHHmmm獍)))Ф%P/_9kkǔIz4e&YS[ږش&Xܼwţ&i#[,oMβa)nTKsD]3 J&5~tX 3rT_zq(삆 endstream endobj 14 0 obj << /Type /Annot /Subtype /Link /F 28 /A 15 0 R /Border [0 0 0] /H /I /Rect [ 35.0000 334.3497 113.7080 346.5597 ] >> endobj 15 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/tax/) >> endobj 16 0 obj << /Type /ExtGState /BM /Normal /CA 1 >> endobj 17 0 obj << /Type /ExtGState /BM /Normal /ca 1 >> endobj 18 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 1 /Columns 600 /BitsPerComponent 8>> /ColorSpace /DeviceGray /BitsPerComponent 8 /Length 33662>> stream x]EO\k{q5A b("(VD,]TĂHi7ov7%w{#%L~yͫ":蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:蠃:"==EzBDqHRC/?~Ï`7p`у஝w-3ёK mݳ׿gg/7ݻi.q1q5eW/_辿^~R_{A۠od݇S?m̞$;;[@lh CƔO`X:Ƨ6X:Vdx YG޺: #kxx^JmRyxyIeI~^ZvHJLd(v$̼>=xr[ ")t?ع:5>v|ŅG:x5nY4yrz cJWݵ3=Rm (;c'8/[]l" N|jлaL!rj|SN|&T5g?߅KOԜ(yS:=qBoUs.v Ii|u̅C\p7\i`(ٚN^7'+b3_]MU>!U7@4 N˻~çNq¥޿ MMBoZQX$]G~#Y#8w⺵K['UĤx'xK<#B"s+wsp'N]f|S|q ;a4ad_(m|C`Ձ_P'7K=#ȓ! Ʊi=HdhnP~O>n_|[$"U>uӹyk=!<}5v&XlfTo]>vHdo-v5mM8$^ŋrsܩ/;(r$V>>ةu1"Y/_~tn¡[f;p^wffFOb3vtG_Z(-שÉώ]tMaßcT_mz=oKţ^7‹=G ĢΝ~g*:fy_a,J-Z7ԓ]-Fl4_>b˾ ߾Tڶ*|mF/FlbQkgOK~꥝7HG:mO]y? לE5x ^?xuk42m=aTa(zɣN^wYuեVfCOQq('\$ߣvu-=S~= ţ_vuxeϥ_wZ 轟j: y_8gʪ_ad4^Jڛv?:,HRwt:#yrLk3eoy'>cEHԶ~&_#Exs̄s3&b(*|3{wD"Ňm"aM|ΛEȅom)xA:h/~s~Z-h`To?㭝3DF%?`KAMp3V}JaHo_$mXB/Iu`}<:m*Ν[='yl\_m&t9^|(zȦ\mBÎ;޾h(ɍ& Be_ffA[;_{KD7 e*QږeOe.ܷ,TH!-Z"xhi77/q"?bZG*tЋ)m\G 3-`OLV?4+v bJ$Q_-z9:p03엋oPy}Ͼ R^zLE ~>o$[:c(s}dեBgt\W@>Vp&:$zqJ>;^Ψ¤DD1Aݼ6*Q5I|P4㚉MfHrJz=iy]wA$r%F^Ϩ"0/(hoW$L<IaeO':"xuL6*jj, =4^ULaX@i>BcæV'^6.W3&N2-g':&4xuЫdH* zx#b풢r<„^|tqkOeL\$hÕnSe:n{h=Zi7 }`km^DuIŌ)$q5W[9UЋS=ԩрt1]iMȌâ"^ńj儉O2~^As^DD=J59BՌ9,rfvO(yu8;9ys%&{vZ :4<^}uB+W1t3|9E$qݥW QW۫^@0!OG,^QWL.}C4᚝ҏ(Z] TGאU^3<0cWo9K| ;oW"-•nW^z  Uʪо$3/SEL tB{#(œ^A7.te_2n< Ww=:1QhYR#0dOd)V Z]H~P a)"&W*w GED.l!XfOb x0*r}}Ht -n^YdDŽ]J}JQh̽K9c[n}z}™Wfx+AgX/\␮z-ZV?%_ߑc`usN#G ¡sIE[0hPW_y\0sWpCԉ亲M"Z.@=S˯"varauRrlk8%a*X_yuM3:kJ{9 E+Z&}PJ@0 rBm$O˻B1004422611553OԺr능VBj.ZA)",WWJV"ielY%XXZY]'~.Z[bPK}!*ck$?P P +3ss`Tjckgui.j=g#FrKA-+Zqq1ol2H+,0UN.r0HA+Kh*$B/e %?<|(ZX"YtrZYPj!,ߦMr$F_n~9ae`^RҊbɷlf_uvjaH+Bh,2ԡX/"} 5Jݼ¯=a_VR'rO ,Bb^1UP,4,<2*S"Frf -^L T͟0kHD2K_4]R 1" I]M15!!}E+|@^EFƿ^!NRKdiMXf=5aeIݯ{Q$[gL%8cEAf) RȾR^ĊKH\ƾ+ rwqA' O7RF l5XFVԩ4!-Xr%|%6 RY_~&zW{…]FF4@QkD1rV8S%-Gd;IJ`,$"cS6;\3'(DY/; ‘h4e,wk=qV*4XsfB4"JJI[Zՙ`o1'&=Z|ka; DbnnnF~iTTu$ {lg{{ҹ3'U'8;ǤW^om'u*1<"IКSԢnHh6EJgfF|<]VYpVQëuR kkk++KK/s*P k ~;;`5OO/o@Xü'?lui▞7mZ/@zYH xĬXKz3!&"$ ZV4m8R [m!7|ylF R~e# #wNJ$||}By|Oq-mQ͇VUpcQ[;;t*.B)zycj#uRV+B̚X" $w^ZA;G`DKAAA2'̶VPjBvrJI'B[ Bq;-,  twsqjA9Bh9À_Y守"F"""##I`{dʝ~3S놾_X.L0,,,)`|?!jFD%ZY12,t7D8,ؓ2N/-R*"梚`!zeH6!ݍa@(`"Q,BxqĿ㿼+es ;PZfm>bz $뱄<eaQl+BGVbYvRKsS㉥ &7Q[7$]rDEFʂ}1pVOs{GHI(lE$PHWWlO:tӘ &3ÜJT-X٘Y~^vO' ;ICؖHMIINJ!fy"f"K ?}:p(|^>UF> @\R%#Q@I%E1*N-T۸%Vdqubf$ETbr*Pt#, u:(fE;O,3˔ʟ˜XY' /;#5)>:"4ǓޱqI炁V>~8H(A"=3 h|RTJ +1-38#RYbH=g/1(cbv@o%ssrĬԄodO(3+gzM(b98:jK3Rc#Â|K8@#X~ةXؑIdfffU@)| n%1b\Z@L]\;T'p bHv:i##|JWuiAVj|VJoֈXIMXfO:;[Z-M uEyYiIqQaXb9i|+\>Kkɻyݦs2 i,]E)=ZJj_sG,Nȵp^=bBȐH,L@<25!D.0읊X1sRG[KS}uEIAvz2&|;&L0}*.!*+ ypgƼJEBJEEE0<]1\2C[Y̅}ڄxH(em+2,fRƿȺTRF"pHaɝuU9XCug ,uĸ)G"Á w/߀`pR'&fd"BX@+@F  ?,T'O$*MT*i%Bf&R aЈ/ j: E9鄙hkM*q.gm}kzvw7W!b%FZf~>oBD*-#+'7? JLE?"T'ӈ`GnIXS-i8&Gלog?$m5`fPq3fӦxlXۿiӦNhi.×0HpƊPX?5w/! -#;7*{cc"TO8 HS!naS-3;7_[D!";sdNHf.g{Y27mL/(Ƴv?3fL="+%>2$FB8 wGd AiVxl+VUA wwBэHU[H|d<XS0,ܤ~7# ̊"֬YX͵Y)qR\j~hƑO UZfUiY9BYi *3=%1hS)p#P ޒ# !"1}:=#Ce) h1jAQaJ'a-CJ8 C\8v9TIj/LTD>X}ۛjJ3(Ő+H F$dd!ZWTTVV!^fg *˃L+J:\'D"ȅrtvuSp"5C+i(?+5!mH ܁/k\0&?YJ?lY)؟Gݦ_WayE%UUe%pkSdPDUpnll̑BtP0P>yj0(7#9S[mꉃxA!Ip(A{0Zqq62T am}^3펤vA&m+n0jXW"J q<_j0 Ѫ x h$gM(U PR ;8V~k#0Z!HN(M=?GM _] Inf=\ʸd~D7?7~sӧO%LH;]} mij+/"bSr K+kj+ғb"rǴR@PDe"?J"zv8:#[/[r/S^ۈU]!,Ҵ!lf\3_~?;_s Mb_aR_Y@Ʃo G=/e fSM6XĊ qV7Z_TVQ][PK pЂVdjRJ }Im! }_@Ī'D80M` ~N OY:_ \J5.a'U(KbknoԩS{;[*sR\06Rs-GvD%gW#T!^)V:SוJ 3@10=N k#燐^V[VlFo*?ia#.ĊJL-f{Q"+Yʲ!M5\SWM=X=hvOA&RU;ؼ3*W%U u ^E@ jfBk0pcQr(9Jq986bOߏ$B|wwSY2F6|w`XLrf~ zw:sn_7eʔ>Wf%Ey8g'ze+-,khD(^%D|A\) ]6[ j,3W ESH# {X[ǂ&K*(mgٛ"+qz1t K > 'D,$V>w/LDGYij]qUeM}cMEsJ S5tB'${/#߉.ՈX # kvz oTcm]^!Q i9e3:" eu\@&@,dɽRX[t#al^yUT`csssS#+*HYqH I- AӚS^ !ń!Uy$KTwt'I+*^:;Cu\1+BhĪAJPPbsiT𪡩[ҘW8VY0l umaԡ_qQ[Y\Z^^^ZS˰eŮa㞞zvåB" 4b97Q@PXXu ټK𪮡(ю̂`8'L &@ RN^~2lbn/*)-).đh8'lF]xsvщi9`T:]B#?"|opFI9Gۂ㩱IֶV((/bTEZpW):DYog@j.|"F.Cz' ez -MյXGrYI1^q&\v#[| xMM1I9 [ZZj*K|E ! Y{ӳ\G PNOqaDYLШԬZvϒ:!-5{?ƙOQ3?N~P WM-mX-UT=+zcY$Dk8`6:Mҝ׹ǢSA DE`7'Ӆq$#f>vln~e}MR JA^wtt6?d;lX*rr^QRjzfffzjR|&*%8=Lx?@V]u:fVT?]\Cl A^/X%ļ4 )Š<"ŋW!b fD)Q byUj§}b!. Ɍeﳎed(T)Knq'\ 'nE˗0793jRggG;RPg)S63"s4f! ޹b^TlI ,R`H;E+ pc"I0,moS4z w%oĢ χ@0>ťWYԧ9ʔ.^8Ou<˄JxK2&uMَ+Z.Jd6NඁFi[~g+teHy ]ˈ X=A x=kRkcmEQ.mʼn^a* X YhXXhHp ͱ 7x%}G#&J$Db\ve}Nm+=MXS7"EXځx=zTAcp)srOO7,&>u,s ]5@h7'Ä!LH#Ba DZ pwe>/^^BzpJF3ێA,H󄙕Ph(X0<;@k +ڑ*ԃJ}Bp>] ވ!A7I{z{{ 8)H)p#ĽFBHߛBEtHvXҶ&k( ,>H({( Xٿ?f=+y#XKŕ-]ݽ`)uwsT fizyzx{ٌ)0ܤC7{Vt(=&HvW؇k/X]X{{ P8hhm ̂Ya~#|"ږx)} EDM_/Pd,>"J>j=]6C/by%_^RXG3wL$*R[}#qOҧOe`C#Pbnp'_Dx3!yF]YL5n V]yms;,'Xcܰp%#qv &Jȩ#]B}˩&y A;X{Xz},HH^]Ibj${z'+s-VFX2$EM`w"0> } Ц 3Alh vt:`W'WV\u$Y_!kȟR *wb %f#'C,2%9Xd~p'6,-"|qg[bu5T7 ˝}%~:"eckn "bDwh>C$jtj-{=X+\YZ M:j\ EևV"5h߬HjW" 9}M[Ä=d,W$FL){~0>lj+ O zXRv?,nX=}SNa ,Jd-lO4z$CKRt! ٧toN:0ʪ=9fj~U Z,NE@p` k{G"z)1Oedt"Rq50qGyzAǕLϳj")q8aN e}|F0=,& ±~c|f6RHĦ?&'#@`c'.G"o+x.r|uT'Aza0ŷ{h>2XΠXO3SVv)ɤR6RnYC ?տ4i0߲bG79X g{LrN#TpL R5Iy_zz mٺpu) CIUk>)<,ޔ1v9ax **ArYfbnuv 2>ӅY j{<ˁ+]SlFfx>!i noAaA0Z%?;hSYM٧uo/⠥`XMs.ٻFN,0X펝Kcˈ&*눔"X z.JױRH?2"㄀K}X3gmw\1XY32NXH*ό غhkdh#ŚbiMllwG~d($NI_PTMt&qQ~T]6bfkX 5sߝHk]n` PP\VY4a9yZ-K'҅ zLq@'e~&0ocHy }ĺ"V>QZ^)x5"vb%Rt!/D6&~UhXqkdb͜>*Jg^ZQ5}Xb$m( ,w\L , E[R}bC'-L@M i3g͚X& cF}3L5 XDch.<:khuC&}{fa%b2F,<*~v<0,F'QB}tǾ*"SGmA‡GBM~]O^FI.b͘Q"eU_f7(_Xՠ =*H]1]"AV/VMmwjF$VMnFh٨'$cU]YNşLB߬#;=U= %~y kZn, vtTvGla{HVUn>Oz// OYytbm 3f a $)b9ʗS@`U?3RGX٫u~ƷCjÑ)_x  GX8CkTD2zM& R׀Via.::pz 91<ڔ%o<nb=F PGtl5)|Jۼ5 N,2ut0}h@XZ|q@<k)4b! *{ Q{<(82.| U5HN,l xtC4jQrÇ֑=#F.AA,"} %6 &|TkNh:*8 C»اT_5BokX\9o5 &cp, J$H'3 3ا qړg\u-:{:9*F=kFYu`tI2LhBEyPQ3.!R&`14;;\> cM,a4!vbq2@B /R!t{AAXڍNU0¢gCI_XHRP*ԅc;Ov9orO0y  ]SbKF/)ɹ2L>EZ'Y~^q@ b8LWN71? L_R^US5!ƦUX9uHqҖt@bm y\l֬YcR?[ ׸3L3kEĢkBE?taRHqЋ9'v Í Uk=Ey!^:Fb D,R@<@܂Cԯ| u`{`8#>5XOXAW< k|M6=ԓ?kVsۖ,Z[ [ouK8R$%f g-Ӟx/h%&IWg7qR"{}r6yitGmЅ⮓hI.ΕbsЏXc5(-(+]w:Ϝ'dahEV FbYsYDj2ѺA {.+*8X>ë6ZN2QSm .c[@\G M{g{48}g(#p&U2U:WWW9`jOc GqkJmH[]-̭Pg0|^Bs^)s `QgopiH)M[ ~ FG+k UbЪ19f2.&Z phAJ^^e1B,e4{7!shealDwÏ>Sl~ݲy={U+WXA^r媻}r§͆5y8oXoqnmfHkAȪ<{#rrPzݲƖj$Dx{{ oo_e91Mt?)P:ra @ez\X\A.Ĕ:"ˆqMhLRf~iU}s[ǤIm 5%Ia!A~m@`PpHX EFv6T~݀ -­"CZ$25#5ndlDXD\jvayMcKI-q1Qa!2YBB""c8\5/Nŭ O3n9ghlأ']Hi!ZTXWQ e0.3 叅D%fT5MBjm*+JOIGQѱO0_t?d}C,"&|-hM$D-̝Ǧd4wvuu!b5A-ENfZrbB\lLLttKH:9B Wspz9繙>FdFP*fV,3S{,2!- VK# 7+#5%)1!>!vP'$&q1Pt?O.姞и7b9qҾ!'ST)ƴW$un 3pJ-*aa> 񪳣+;3=5%9)11A $&&%sc.<šLV 㭼K\Şc6tDKZ*Z58V2u66">5@,0!ӏ"VrRP@/BJKMºPt?;"Vu#S ›ъXXYKmYsR &L ¼4 0K $cbe~>]v:~H/QEZz{&m^l3N;,0lYHF@an0ݫ '֤ƺjī|+)RWO ,Os-ލ["*j*q-tGv6 A`Y#kPb1ߡ9۝WRRZYŗGwR '7z7Y!!=La { [A`Im1#Jaa1`5c^Z!q'$ct?,/kXȒq 뽺8L7qE󰠇w!eanjSJ&8h 뼗XM,G+w7'[anc蒌LƦzHJE rG"z5Ow NֲRC#+"87_I$q3wrqspwuvX*-h@_AYU]Ud% ^y{wFwt9>.хAw#=t#yBHaHׅd?f+'2o<=\#)SF{q9!"H{#J,XXeb+tp~FFH"nQ$zԖH1=SQs kda"^y{{{y8 J>faRd7 7[ vwFJr%$A"NI.](x^ٟ]7b.\>zi] UPH`{z RkB{Q9X`Cdwg{ ^of.v8>ɎF¦oAK9؏%>hj.;}}zKc(b2 TcUVJ\I@06Cwl h$l8b5:TkzX.viQKOZ"eX^~ޞnJbqSeb&$Mwt%,@ 'f_3@ѐEണ]DJM=Y B+Ss wW0 0 7Xـ  A&R OV S#q;[K+}a%&trvۍIÁ7bкBC~X0(R,d5X~A}rwqX732&$VI5^ut` jIpn6t3\~: Ddin%C|(U,d>X^A2Y,8cPb &`$ m!ӆ~v/^_v{y$օGD!OvNY RYš|5455[9yl!aoy}n? R7*^&X M%v8~zڛ 8Pa _2\ܽB *,$8ӕ"v07qw$k9{jMr 7YO9^se<Bٚ'b)Eg:D"sO3ǃe$9y""##Ceyı30L&$@NC&M8+OX˽_b!]jވP(602h' 84"*::*2,?C)L|H)¸ĸh 5*ccAJ;辥ԅ\=oJq&l hm羟Kob"͇À?{CE1J_͐g\O{R{gwXī$D _|-̥N#} -Ы ;"9P?IA hCX7~=Ģ,هtjfqB;FͩArF%4򗧭,<&*##=5 _0t\ N<+C71|' e``iOg*GbEw);CS[vP6j KJM 0Vem&‰E?Bb9Stq GzLh~E,>I&]nG^t/II=61%=3+ +1R6d.{\T^JU6%ښa+WE"mrZԌI,Ȳqpl3}! r ONLOIښ&0|9\T54 (EA峩h`7A9 (}ՉXȲF"'1Ճ!;I-2OўxV2sVXd eq9귎GYy‹V6``$`EKXXX`("'V\Cpb:b!iʬ, }u˗ y5Tn!QeuDYȎNFwpXt<srOOI '2!=/N@`!bs .%Rs5DV"-How 26vX eH¢[8n?GHfYJftUI-Me~!Ouqj/WYŠ-Xߏm9Ī"G#\ oXąhU[ctuͲT \^3e $h?OuE0#$J:#$8cuHMhVZGT]b[غzxJI^AJJ~k@Ī$4!/ESױSHdaL!ť"Kdnw/m#HQW‘q~5^BldoJ3`ɬ\nhw)Xc)n DlKPK+ E9I)it^y+LE+ڦv XS^=je _6fh\8,KQX(n8~bb^6s"6J3੘ 0+t<)02ɌZd)EփRn);a;@ C]hoGK8Zc#/[Eu&t~V¹~}o$Yks5ϟdPdASwMiqv<Z+k+(zN yx.CB¿b`ErTْxmRg'&V)"<*]dXGb"".\2;$U *k]Ae[+)'~W/H3&IiEek8Ҵ(lM'wԧÜr.9~+tW FJM^|0+G<@ah5VCu]]-U%Tш+w388xqNEZwtY>^IĮAi~Jc r2; RR K+|:O~x̎H/.}HJ%p6oꀴ ´̌4%\ !c*a@be : E̦<3%YXܰ"nV !u8I&b1_ r⇍g[ÀK'ЂH\!5O*#b#Â)^IϯO$٪7uwuM'31bPu\kA9xh/R?¿?zE8%t59ڒ(}mTd8`[+ҝeam@e$#uXZ^Yr'^Zdo@PHXdt20SS ?+l˲2+&p[{Ɓ]O߿iB,2#%\;¦t apEe) M흽SϜ5k֌iS{Zr2bR mv~`FH0 GedajJKg?)?=nIY&CZJôq+Y35Ry!CE\OĴƶ)S{'w. E&E滹v]LVUP"k{Air]QDM[tsyz%7-Z`y7̟s szu町wRU٥m{a{ H\+1NQ5J4 &X"?, ²w~{3wvgq<?Νsw~ե'8q+ gwd n׈ \Z ]m-M˿s:(;s[pJ[rDD$ļYed WI7Gu֕BW1\ZVջtuV_bc}nj!\5`L)D/t^L\F~ESϲNK/ҫsyl:55Vh9&gCNbÂ\Ĥ݅jmx k.g^[w5kyŝmzO<;; Gl\Tɩ >'7TȪFJ+ּ≾xBK5g!:\ch3?et "| W7Nָ7WD+hV6 J4ԁQVMc*CUoW+E/KE\k^W2U8]L҄.J\{:ɇ >%;yTDž*]tU^.kR. LO/eeZ("!&E,=6ƚ,}:Wc٥#G1jϕ^4'Gy%9,d9ƻ~{12?M)-YVvWl՝IKZST X*S:+CVb1t&b,mTMCLe\gJC-y](i\>/|G3S ]T..洰Bia,d*]?R{Xc}:S,!+w8*!̡ClШ{u`I D47&J Cpj#8ԍs)I#q :@mj7_-_2{\rʠS ?/5>)ɲXLCVng5MӦBq|nC2k0{djHI0<7B"R,CA.6r~'AMqfO5(&А`+Cd g/2p0[cWC <ɐ RUd d2SV qf3ưFn r8b=zvge ,+pP?{2tuA̚" S(DBhfY_f2V&.gkh~_~@J~JYCNyЋb۸52s32*v>((ɭ_c#\܀>&ȌY)\K,fD{28LҗO=*(QJ:I%k%TTO>VH#LL.+2fff~/s^1eĆ9k63%=fYhL]V`OsYfiPEVX/1O^p3pk afCL\eE'b%zD)PO[s&7{3И&0<6 >ٲJR+yf:;*gaC74{Q2![m /-[8g,iM_rc:ghK9<m|ѴF mWKZ q=qC5$JqYa,WJK߮W^&SXtLĥmwťVX zy4ҍ&S2%ZmL p>eڶʒQJ'@JW@0JFZ/jSdM:c!Pz7Agl0y%V1i̙ZKϵR2mwԷnTz&hGs*ޕ2d=C8{וesL~T@ӧ-=:ѩdD"k'[FMV|TObKoF,<>Ѩvm=C9Lh,v&&ɋ3pJYb<1vJ4>S>*v{R:-/aҢ V3+vhHOoo֔0spHmߐucoTZ -֏gm\Ued_ܹD7%ٸ}VEmCCk\NpoZimF׏~?_߶s탦?Y6tFӉSLjݙnx'\3!i5u^(QǞ~?r-=8m o^Z˶2pʤq<~?y+,_mjkc-}o; ]ݸGu5."ωf[td=?6=g _mpx/w? ﭮѾ+.6*G~ymcO1O|ۆ6\m�~&9 +/6M~p<33zɅ7v.V9Z)oWfi߮ 48 Kb (ӯcRl> nSaGP|exK2&X7p@ k/wU퓰8^m3#|J Q yga Om{] 7`:7vfYf:8pjof%E c,ka5rc3 IWk?k/l*;J o?ŏ@z*@k%qVs[ pNħF<}ޟ,]p*8R8Ou&nGjVV:8ĚYr.=˱Taկ[XAy3߃ d@v8iӶ)I큏t0oH[]ڱ*\J穰`s^8L]xUߑ-ʒ ut QflaXnj,D{nVn ˻mt/!j)`DӘpvH;xRS*pIXnKSa "Đt@*[teDm U%؀]c,7ZP_3n|cbUq'޴}x;cROW'^k}I3CyE뻚53|Z JLY0)9d䕜gGqҐ x̕$_3Vz6삝%:QVgcLXp'+jyPT{`d͒K~4'8ruK=֧YtMm`_,eirXoNt_Ut^D#%+t}rc,7XFS4b٥a.)GäXlU?rtQ䘧oW/%xKAD# NYJo]8]߳Rց Y0>IY@Zuc~K3a1== >qnq{ %q!g vߩU4CKɣ5m5 +`O:ŪHsbe+e|]CYcX3›e5- ՙm!u+R?,9Ӗ|Yl;-].pfZv3Z?uw(k]guW'am^v;[kO8#Cx>rS6x{yAvTdwrV8`k5F%΃=ߛW-q0urUӛ3xPf[ | 1t(65T&"y{8kay˔އY/%wu>Fա;aP;[Xg~4/Fܭd'ܓlxⅨ&]KV,,R ϧƐ/UauOx(v]H=/<ڑ[\Q:qgsr΄NX>G:Ҕ_#h/ǵ Æ4_FiN<<#6jkW\Qr۰Hon?r',V#]94{\#:l p[X5t~Ql_Sxˬr~v|W.4و\(;4B_0TkNJB]uªU&_D1 ʺCݗõ}=oFX3T5<3ҹ #zgnª_us~ҩťqA kb /@mTiyMiw+( _!.o'szz6mmEphDpȼCʤjܿ̀]lA\3YknO{*wЈ:m \/.w ?=_9|z.r:8bETn!wʚyS͖ʰ =}pdrL q3EX/>CNC²4y!Vpҫwõ8+ֵjeGǂ֍9엖c >v8=@?dcg Y_K܁a8̏Zf{Мߣƍ`wmgؙňƽ={ÈFSUjhac}K1#λڊ~BYΪu>w҂W{jrQJX#^oRkaO΃V99.aؽ4>x\gwd9[ ZK>2;zMjˊʪil\ve0E]-7ѯ=2!".J);;.ѥeteѯ-o?[2r ˪1#ࢾ%[neųp G2ObZֵw w R9ئ$m=m__Z=IYLY%-<%O;VTuv[D[sZvpVVt|RZv>k743Ϥ50pڕdR7t'D6blT/b(k6nKdC!{Qo%>O] /;lFGq7`o(k.SVxTf/(i9a/<Ǵ 7Es ˍ+HEbC oi)r= ;[k*K 2 AnkCo3»:I.L^~7hxpĿ?$'                                                                                                S endstream endobj 19 0 obj << /Type /XObject /Subtype /Image /Width 600 /Height 600 /SMask 18 0 R /Filter /FlateDecode /DecodeParms << /Predictor 15 /Colors 3 /Columns 600 /BitsPerComponent 8>> /ColorSpace /DeviceRGB /BitsPerComponent 8 /Length 14447>> stream xו^D`$fJ"%Jdw{jj9.鞮3]cUalWME^-S;d27w燤(J|?ǖedx۽"#3L4ֈuY1NԨ1ZM.s_uO$Bòdc@Z1FUL U1Ff I!ѓ.&UUi?r/&@ޞ;YnnJ/C>O%悼A?@\&#y2P#iZ/~}ύ#K)cDM=SU#vs_m$(!/^Ӎ=DUUQYUgDsXkTEX1jDU֭Υo$B̽RuLlXmTkk_F>QaL>w҈QQq|lyQ? :ͅ9qB"гɶiajrlT?{)&HJԧMTVoQaE!]OOkX kvh16 v&+ "@#BZ&2?4mTԈQsȻTĈUKT;I%W=6Cuiros %E"D!f_Tg|+iȍFTNV? 0U}i-U12OXEx)n (utoݨ#B7gUKե+ڵ܃B'Ku6 rI\g36G>i^ٜT_ʹqFDs,#2 ***F]*l/4єǕ慯K{L(=P=ONMZ?r[&ێT|cݏ6OpUyc~IA-36z|4nxQ,J%k_~v՟g<&\:Ǘ:ܻg=TՈBc4?dAph'>˜Kvz#(LW4$+ 7ب̿KZ9޳Nyπ?bDҶމL8jiVņ:ije`d/&zK- ML&F{>n;6QUqj<""cSh*.q嶙T+{ؠfl㼮J7oTV86t-']վAD"D(aϦnjeY՟ :.mW' yܱ_>4vڰW(U< ;?X^h|[ 4PzبːEU|OzMݬX&6xVu+c+ՃPLGs^ք,>wo2TER|qSCop#>;iy~> Ra:W9do^++du~߼zИJ:9D S Q0=4WYD8^U;YpWf?\<~ŮQzAe?Gքd1/ګ_Ko~IZ94vZxS9`&H:oܸF(H;=߄vZ3{H+saPmĪo]_Ym_~F d$\qY0lofz(KP}Q*?*Һ+I}*[y\⛐ 1!n|u1id,}a& X֮H|>+a5Pd!8%" K;3#x&H74i>1ƐK^~Z=fz U(H}6ui:3aoϳw.ԹһeW[sl(H} k^H'd-~cΘ;u[Uw~1&^BMFDؘ=yVB5]> ~›ZzPWҹG~1Ӄv1|3!p>wʯ&kד=I_F!A~'ϊvyM/tvnr+D{?U(H;";."Mvs"K~baezF=wkkW=1>q kR3D֥{X"iNN!KZӛn0!G =ol;uĴÙ{ 5p"Gc|J+Tt٤ ;yrkn;_ 4bԎl`|xcDvͫɠВ{muPDKOx7(LuFWH7tJzǃGn@1&:0pJɮK΍'[ Ƙ>QH˺Hؘ=y\¥;l}_p6Bww26&"N' E3p CqQUi^ P{wyM4Mc#zMW=,A*_:4j݋^jIş'3Ƅ;?U(8^cCz+`Aﶤ0xtѣ)Y̛kL A"6R#W{Nˋ\z9KM^!7F:*$DzQWKd?v]D{>-a5o)_AѠ/%"bD>4` KY^i^ϣQeE",7mrfjh#)zv/}',^Vf$bo)K:}q:Kg k߾.U|2&׫11|w8.NQ0(K5^u$ ry:Y=,CrbDXVc;Yc`L*uINoe']qlc.`HeeAUi3@lGi{9'L~#Q wD8yxUFQ 4o]̳LּbCРwKr!zI@ϲM%Oztg *vK)u~[_v)ydDۏ D8Y4!%rj\EϬq= |綛'v}pK=v4cp ˄DXB>1` GU}xxz$"̡c'&7(̎~^3N$>^jLm;%l~R,#QIyQ]w۪=5F{>:x0$’O[Z7`2A׾:>*!fA",YFqU=iLձ{3S7^0Mr I4w{u S2 0XDDu<.2ѴTw rG",~K(Y\|!D#"ۗfG+8Y_$Iu@&jYbEϽ7X;au˗r?T!QVG",C/g;W e J,:ryWzUoK𙙹/a !KqQIC_^;J#"t5\yTxUo#˱pt_Bm'Ӽ舦Jm#42}S~ 6?Ldsbw+X#aiX<(!B]X\2ڠyz DX"g'Te; lF3y֍އ39Kk綈8pd-.ھ0j2[ySOSOSma)N!: Udy-2C|Uoˡ^g!mxw|qdкzZ,}lN7+oUoaqP;$BZ.UƘhGr#Feŕ˦`8("">{0|7ʈ(k(]67I/xUo!ˡno`~>*mfUwVD",C"QP [qQ+<^4]I"C3L2}̵بaks D?DBΝV֍_<ޥ^uGE$|#AHOdjdZLcY:Pg7;0;Z0$rgХ@ԏ6;-VEC",FEE6Aⷿ7phD",a9h? 9>;n}sisб}~lVB"6e`8jJ{ӏ;ί G?$r0,A~906%pzK۾{Ggˡbm_ @SE5;`׾UQZ?r! $ʘ5T[=Prz֛VA",76 З_ʮd6]&Uo!ǟ5(Zϸ:Y:7Xr>5*z DX}#$8%86F(dQm_cYMV#G",,Ũ2(4qX%^t<Uȑ!'ȦLj< 2~KV :AжgUȑA]?e(Q;nsK?t8к QZ,|n0LbjRlA :mfvtHeG+%È#fR֕:t. =!C̗jbs'3ŵ$5p(9M1A=dG3NZu W;vZ#I֗FKόf=G}fi*#y}b FV:X#".h׌&` Z,@"q}n1 EUDڈe/.Iɼs[FKIjųF 9JXbc6N6Ϫ*DUԉSOcD+ƈXc+bż[FD-gcD$jeFwj?#™CyHD9a3nc ͈4̞lؐ>#J^7ߪt?cj<>FL}磵%e; L/ ]^-o/"&bj66GKjϿGe eҪwHqkޟ*'`0DҾ <(&pRQ/s7U*5?sb|g6atRj+UZPLEBv 'ʤsIuMXR}){&&uAu"N|xpX?;(F14 Tv01!N T]⻣ypv.ku4>DžvfCh1 ~dK"⚞9K!YE=2h >7لuS;;jFG*m;J0[ۙo<z=rk@)MI=OӪwH%>`z G%b7T~ARhiw!zDXrMP ϿL1{"]q*VcLeGr![x8Y_H!v X!7G wS8D",{yv籕p+b"=bI\M;ɂg+ϣ#(a+7wr;Ɠ8.ǹ}Ff-cPH_Us`+[V*ra=s3Z;4  duk& M[: Yck={qQMZfip`pt|ǻ[XN)CcKuR=D]\:=ۏ 6Du+*?{<<ks'U[?h<*0 zD8.^ԷLmz(hгڱ786U@Go }2xЋOoMfCfFpjBu|{볹xYΊߕ6lTy SO,YC5g/.I[O ߃Ml=h@"+s_>_l=$ƃL|BVq;s%t,>*^ʭD8n:7<'H}AfiZBc'{xs*2лr0|p$(_6mm[Z3u䥮oB|gG &oC"[,~N=o "r[2uuNe/.*"8q_1]̎D8?u;~DX]rjtqHdSSM;fҺ{ݻE@ߘ_Ӷgp۳!:s՘uR%N<lOevQ{{7A51SH}ځ)xl,N/!モ5. @"ͷ#C4ںqz R%QQ&?xb/i^zESyclmۙCyG4A>gt+-,6=kdl>-{^zD8I?Qb? XQ9Xbµ9lqiƿ .qzlr_$ ӼڙMp +Oxϝ uWDDTU; 'jϿuk\m2>_lZң}!Ndt{o.2a0ڱ"hd6*ҾUyqE$[/$I&+Z06_]=S;zuI '<zѤ%W͘k\Ù,$ ,i^z5&|r/rj4~ݧU晿JD=kl%m*IpU-3&wS$ zy;zn}{PcውSj],Ɨ) :׹"-3[l5`&D$B~pU%H 'YlYv֞/ ^ϝ5խvDoyU2c~yDWDӹRHٯf?M՟`'eDD'f)¢6\c6K|/8߲#>c$%uhO[7hg5])T7M}= gWw>]0,Ɨ$.nƱS=5]uX8$+z~3D=_U+}[^?XՏ=% E^Ok/Eĥ-?,y!""929z8$TV^yaʖC)ʵῴϟaeݖC ߝjLւ*^m]կڱؾϑs㒦xh~ڭNTV^jq#=EDĘ m/k{) ͵7Mul&czs6M/ "Bmb$stfޫ2{v) ZILD']|#awM'K,z30ϹQ6ҥsS %Mc|^!X[3nRэڑjpOb%XйkLjmxDo/ m{=%LHW]XcG?׭㓘Voj_D` ='ՙpVue, <^?JАӡ"3_>鹠.,w8+Y>,^SY"b&1Oўx0D_mGV!voXϗ1AX >.͋'k|Ra󕪺:[iS=^16zL`{8LTOVKά9֎,&š[yDTJnF4 lԈvxuv# vDeº= EUv,G+AruxTV-{<7':{kԌT]OߪjjT=9=*:.Pε'v.ފ2,("^k_~ZߕB׼i7q50;gsIzi1cͥjf%9ܰ__(3{Tu̅KoGk^nq3T~&DX;eE@]ڙ-YkgQIVW~c.TTֈG.> endobj 21 0 obj << /Type /ExtGState /BM /Normal /ca 0.3 >> endobj 22 0 obj [6 0 R /Fit] endobj 23 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Annots [ 25 0 R ] /Contents 24 0 R >> endobj 24 0 obj << /Filter /FlateDecode /Length 3353 >> stream xZ͒ܶShWiKj%KRX[e!$g%Uy`y|MApSintPWqDZWyse(KcI\2XID)$2Y&J 'ҀI4]HF2^VHf+:tN@7&g~,."tPy޹[͖rN:6|%bzq+` r "۝RE 7/hśmV_ī[b pHԚCrAm],Ǻk eofgZVcG?e[Ѷ㵰Cw-e d5) yڂ_nA}{ۋSgvI4! 1IHқdI 3 S$xA;n )g ywVeZqR(Gt ;ys^͖rN:6ev@AևVRݗ-*Q<0Z:|B\Ny,W ?)r3Y9<};ϝe0` rgWGugww^k wU|κ19+?UܯFw"Y8^7$39mUs-㹳ғnkW@ĺ-L8Jd0GKh[(b W!~Ïݕa )#H.FrF|gݧk}J)[T9z{*G$a4f0 zg:;CԳ"O0dY&f4d,|b }Ό3R 2?Nn\3;/j祅"Kw>fݘ_3>1KNy޹[͖rN:6ENKIiv޽}2uɌ98r?S\5\:Dtw{w]_&eRH **C˵|b_ֽɶNzsٗx.r4//,7/㱞nJ8o<៍ ko%Tc:Pa*TjR`Dbn йrCwE&ҴiL]l JᏝ\& qxNfE]6>;խBH U׎u{= لW+n5.eQQڐv˅y'.&ܗ-ƒȬp>MTmˇ@wdWQNM= '⭄1d_5]Ml3{;B#}q室`ŧa~yŢM6Bcӌ pT3IgLf#I$s};^bA|䩟{n~r\NG4L7*FԄfaUX_\&H#oW߿ aS_4%X#˧xzxJ7~7>[m{mi{rT)7xn?XM`tE.3@x߿Mďv6SdvT! G##qFt9I@>P;/{ΒDz0Qc z,px<.i/?$A\ XTZQN}J<}{nVrkc'k|yLj#P7@>ˢ"6E@%5r "<4覼GK@ endstream endobj 25 0 obj << /Type /Annot /Subtype /Link /F 28 /A 26 0 R /Border [0 0 0] /H /I /Rect [ 95.0000 598.0506 187.0280 610.2606 ] >> endobj 26 0 obj << /Type /Action /S /URI /URI (https://ica.ng/areas-of-practice/corporate-services/) >> endobj 27 0 obj << /Type /Page /MediaBox [0.000 0.000 595.280 841.890] /Parent 3 0 R /Contents 28 0 R >> endobj 28 0 obj << /Filter /FlateDecode /Length 1570 >> stream xXn8+fp"MͣbdftȴCD\Iv`g>_2rBEh3\PqΩM((L1MtrdFոIsU傮5R 34+|pOee`2į*l.iaMM1k[~YտLt>" EHuekC7Ǘ7˜1LbC?kN{8Z5-dȢ[DFh^ݰ`XSZo)m i!67>L@ y{).Mz9gaNڨQ.eլ ۸6ww!_1ok>fd(@cVq߄ZY<P={i!-sR᱈*Dǀ}m\h 2 DϷ~X1q!}e%m̼zsA^E쓊`^{F ud7,[;@G{'B^VT=ieL=(s:'B-Q[G殬v_[yy_bx#Yl7bXdw~YD]PI@uOt;9NޏkJ+ ` W#ߗwt>h<:MTtZ]ߡf`X]t.%#m>*t$\tV$aHog%ܸ%j;`V+ p|3TPz¼ӌe/o?rXղIv.+ ^",|&SNaQ&&]tt9la#]Qѽ /rKvà}\%&> endobj 30 0 obj << /Filter /FlateDecode /Length 472 >> stream xSMo@W#z1mҒ B,qzCuz3&CҎI3H+5簉.r/i%yٕ7E] Ů> 2CMk _Eَxr5i4*v:AX eH@+uD7䧜ґԴ4XORHD1HMWK\_-n1|\:;Vri2ⰙcyYvwu$au3Y /MleeHɒDpzX Ēb(9%b +MX1%ȼ/Ůbx df>Xh?~K],)nh_ Ԝ[]Oaiz.eYTA^^ޖZi[g VpL[S69eoȋMSwUhp2Opx endstream endobj xref 0 31 0000000000 65535 f 0000000009 00000 n 0000000074 00000 n 0000000120 00000 n 0000000442 00000 n 0000000479 00000 n 0000000628 00000 n 0000000750 00000 n 0000002805 00000 n 0000002914 00000 n 0000003022 00000 n 0000003130 00000 n 0000003243 00000 n 0000009340 00000 n 0000009655 00000 n 0000009788 00000 n 0000009877 00000 n 0000009934 00000 n 0000009991 00000 n 0000043900 00000 n 0000058607 00000 n 0000058666 00000 n 0000058725 00000 n 0000058754 00000 n 0000058878 00000 n 0000062305 00000 n 0000062438 00000 n 0000062542 00000 n 0000062647 00000 n 0000064291 00000 n 0000064396 00000 n trailer << /Size 31 /Root 1 0 R /Info 5 0 R /ID[] >> startxref 64941 %%EOF Pioneer Status and Monetary Incentives for Investors in Nig.

Pioneer Status, Monetary Incentives, Costs, and Requirements for Investors in Nigeria

Pioneer Status offers an unparalleled tax holiday for companies operating in sectors vital to Nigeria's economic growth, providing a significant advantage with up to five years of tax exemption on profits. By strategically applying for this incentive, businesses can not only maximise their growth potential but also enjoy additional monetary benefits that the Nigerian government has put in place to attract and protect investors. Secure your company’s future in Nigeria's dynamic market by leveraging these incentives today.
NIPC, Service Fees, Application Processing, Foreign Investment, Pioneer Status Incentive,

The Nigerian government has long recognised the importance of creating a conducive environment for both foreign and indigenous investors.

To achieve this, several economic incentives and reliefs have been introduced to make Nigeria an attractive investment destination.

These incentives are embedded in various laws, with a significant focus on the Pioneer Status Incentive (PSI), which plays a crucial role in boosting business growth, particularly in specific sectors.

Understanding Pioneer Status

Pioneer Status is a tax holiday granted to companies operating in industries deemed essential for economic growth.

Companies with Pioneer Status enjoy a tax exemption on profits for an initial period of three years.

This period can be extended for an additional two years if the company demonstrates substantial growth and compliance, such as maintaining up-to-date tax returns.

Key Requirements for Pioneer Status Application

To qualify for Pioneer Status, companies must submit a detailed application to the Nigerian Investment Promotion Commission (NIPC). The application should include:

  • Formal Application Letter: Addressed to the Executive Secretary of NIPC.
  • Company Information: Including contact details, external representatives, and an overview of the project.
  • Project Details: Such as costs, financing sources, production performance, and a five-year business plan.
  • Corporate Governance: Information on shareholders, directors, management, environmental policies, and skills transfer plans.
  • Infrastructure and Financials: Details of infrastructure developed, sources of raw materials, export earnings, and utilisation of tax savings.

Additional Monetary Incentives

In addition to Pioneer Status, the Nigerian government offers various monetary incentives to encourage investment, such as:

  • Foreign Exchange Incentives:
    • Foreign investors can import foreign currency and repatriate profits and dividends through authorised dealers.
    • The Foreign Exchange (Monitoring and Miscellaneous Provisions) Act allows investors to operate multiple domiciliary accounts and earn interest at rates prescribed by the Central Bank of Nigeria (CBN).
  • Customs and Excise Reliefs:
    • Investors benefit from duty drawbacks on import duties for raw materials and packaging used for export production.
    • The Customs and Excise Management Act offers refunds on import duties, particularly for materials used in educational goods production.
  • Protection Against Nationalisation:
    • The NIPC Act protects foreign investors from nationalisation or expropriation of businesses, except in cases of national interest, where fair compensation is guaranteed.

Government Commitment

The Nigerian government, through the NIPC and other regulatory bodies, is committed to fostering a business-friendly environment.

This is evident in ease of doing business reforms, the protection of foreign investments, and the continuous introduction of incentives to attract investors.

Professional Fees

For companies seeking professional support to navigate the Pioneer Status application process, the sum of ₦2,500,000 is the prevalent fee and it might be higher based on the knowledge and expertise of the professional involved.

This fee should cover all logistics, miscellaneous expenses, and other administrative costs associated with the application process.

These could include preparation of documentation, liaising with the NIPC, legal consultation, and any other requirements for smooth processing.

Costs and Fees for Pioneer Status Applications (Effective October 1st, 2024)

Starting from October 1st, 2024, the following costs will apply for companies seeking Pioneer Status:

Pioneer Status Incentive (PSI) Fees

Application and Service Fees

Fee Description Cost (₦) Details
PSI Application Fee ₦500,000 For companies applying for PSI
First-Time PSI Applicants ₦1,000,000 Due diligence fee
First-Time PSI Service Charge ₦3,000,000 Plus annual service charge of 1.5% of pioneer profits
PSI Extension Application Fee ₦250,000 Annual service charge of 1.5% of actual pioneer profits

Penalty Fees

Fee Description Cost (₦) Details
Penalty for Non-Compliance (First-Time Applicants) ₦200,000 Penalty for defaulting in PSI requirements
Penalty for Non-Compliance (Extension Applicants) ₦100,000 Penalty for defaulting in PSI extensions

Optional Fees

Fee Description Cost (₦) Details
Professional Fee (Optional) ₦2,500,000 Covers logistics and miscellaneous expenses

Conclusion

Investors in Nigeria, whether foreign or indigenous, can benefit significantly from the various incentives provided by the government.

Pioneer Status is a prominent tool in fostering business growth, and by understanding the requirements and available monetary incentives, investors can take full advantage of the opportunities within Nigeria’s dynamic economy.

For more information on the above topic, please call 08180524686 or send an email to info@ica.ng

Want to Speak with a Consultant?

Start a One-on-One Conversation With One of Our Senior Corporate/Litigation Law Experts.
Share this article

Related Posts

Product Certification in Nigeria: What the NIS Certification Mark Really Means

In Nigeria, SON operates both mandatory and voluntary product certification schemes, yet many manufacturers still confuse MANCAP with the NIS

Employer-Based Health Insurance Scheme (EHIP) Registration in Nigeria

With Nigeria’s health insurance framework making coverage mandatory for employers and employees in private-sector organisations with five or more staff,

Environmental Management Plan (EMP) Certification in Nigeria: The Compliance Document Most Businesses Ignore Until It Is Too Late

Did you know that environmental non-compliance can lead to project delays, regulatory sanctions, and even the suspension of business operations

error: Content is protected !!

Before you Leave!

Do You Want to Speak with a Senior Corporate Law or Litigation Expert?

OR