ALECS
Common-law guide

Run a business in Africa's common-law jurisdictions.

A walkthrough for Nigeria, Ghana, Kenya, South Africa, Tanzania, Rwanda and the common-law regions of Cameroon: incorporate, contract & e-sign, manage lifecycle, and stay on top of every statutory filing.

Coverage

Seven jurisdictions, one common-law tradition.

  • Nigeria

    CAMA 2020 · NDPR · FIRS · CAC.

  • Ghana

    Companies Act 2019 · DPA 2012 · GRA · ORC.

  • Kenya

    Companies Act 2015 · DPA 2019 · KRA · BRS.

  • South Africa

    Companies Act 71/2008 · POPIA · CIPC · SARS.

  • Tanzania

    Companies Act CAP 212 · PDPA 2022 · TRA · BRELA.

  • Rwanda

    Mixed system · Law N° 058/2021 · RDB · RRA.

  • Cameroon (NW/SW)

    Common-law regions; OHADA applies for company forms but contract law follows English common-law tradition.

Step 1 — Registration

Incorporate the right entity.

  1. 1

    Pick the entity

    Private company limited by shares (Ltd) is the workhorse. PLC for public offerings. LLP available in Nigeria, Kenya and Rwanda. South Africa adds the (Pty) Ltd and personal liability company.

  2. 2

    Name search & reservation

    Name search at CAC (Nigeria), ORC (Ghana), BRS (Kenya), CIPC (South Africa), BRELA (Tanzania) or RDB (Rwanda). ALECS files the search and reserves the name (typically 30–60 days).

  3. 3

    Constitution & incorporation pack

    Memorandum & Articles (or constitution), shareholders register, director consents, statement of compliance, beneficial-ownership declaration. Drafted from your answers, lawyer-reviewed before filing.

  4. 4

    Register and pay stamp duty

    Electronic filing via CAC's CRP, ORC eRegistrar, eCitizen (Kenya), BizPortal/CIPC (SA), OBRS (Tanzania), or RDB online (Rwanda). Stamp duty paid at filing — receipts auto-attached as evidence.

  5. 5

    Tax & employer registration

    TIN (FIRS / GRA / KRA / SARS / TRA / RRA), VAT where thresholds are met, PAYE & social security (PenCom/NSITF in NG, SSNIT in GH, NSSF & NHIF in KE, UIF/SDL in SA, NSSF in TZ, RSSB in RW).

Step 2 — Contracts & e-Sign

Draft, sign and manage agreements.

Common-law templates

150+ English-language templates aligned to common-law conventions: representations & warranties, indemnities, governing-law/jurisdiction clauses, dispute resolution (litigation or arbitration) and entire-agreement boilerplate.

Legally binding e-signature

Admissible under Nigeria's Evidence Act 2011 s.84 & ETA-aligned cases, Ghana's Electronic Transactions Act 772/2008, Kenya's KICA 2009 / Business Laws (Amendment) Act 2020, South Africa's ECTA 25/2002, Tanzania's EPOCA 2015 and Rwanda's Law 24/2016.

Contract lifecycle

Draft → review → negotiation → execution → active → renewal/escalation. Notice periods honour business-day conventions (e.g. SA's 'business day' definition, Nigeria's public holidays).

Step 3 — Ongoing filings

Per-country compliance calendar.

The statutory filings ALECS pre-loads when you add a common-law entity. Reminders route to the assigned owner and reviewer.

CountryFilingDueNotes
NigeriaCAC Annual Return (CAMA s.417)Anniversary of incorporationAnnual return + updated BO register and audited accounts.
NigeriaFIRS Companies Income Tax (CIT)Within 6 months of FY-endSelf-assessment return + audited financials.
NigeriaNDPR Annual Audit Return15 MarchRequired if processing > 2,000 data subjects in 12 months.
GhanaORC Annual Return42 days after AGMCompanies Act 2019 s.126; late penalty per day overdue.
GhanaGRA Corporate Income TaxQuarterly instalments + annual returnAnnual return within 4 months of FY-end.
KenyaBRS Annual ReturnAnniversary of incorporationCompanies Act 2015 s.705.
KenyaODPC Data Controller RenewalAnnuallyData Protection Act 2019; mandatory for most processors.
South AfricaCIPC Annual Return + BO30 days after incorporation anniversaryCompanies Act 71/2008; BO filing required since 2023.
South AfricaSARS Provisional TaxAug 31 and Feb 28Two provisional returns plus annual ITR14.
TanzaniaBRELA Annual ReturnAnniversary of incorporationCompanies Act CAP 212; PDPA 2022 controller registration also annual.
RwandaRDB Annual Declaration + RRA CIT31 MarchSingle online window via RDB / RRA.

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