Further information

• MPH-N incorporation, registration, and tax-exempt status

  
  MPH-N was incorporated on May 26, 2015, under the Companies and Allied Matters Act 1990 and limited by Guarantee with registration number RC1263399 and as of 2023 remains in good standing. MPH-N is registered with Federal Inland Revenue Services (FIRS) with Tax Identification Number (TIN)18408683-0001 and registered with FCT Inland Revenue Services and other 16 States Board of Internal Revenue Services for the remittance of monthly staff PPAYE (Pay as You Earn) and relevant Withholding Tax deductions relevant to federal and state tax laws.

  MPH-N as an NGO operating in Nigeria, is tax exempt under Section 23(1)(c) of CITA (as amended). MPH-N is also authorised by the Federal Government of Nigeria to transact business in Nigeria, the office of MPH-N is currently located at No 33, Pope John Paul Street, off Gana street, Maitama District, Federal Capital Territory Abuja, Nigeria. Since 2015, revenue has grown above NGN10billion, and annual returns have been filed with both Federal Inland Revenue Services and Corporate Affairs Commission. 

• MPH-N leadership

  
  MPH-N is governed by an appointed Board of Directors (BoD) with a set of established by laws. The MPH-N BoD meet three times a year to ensure MPH-N is following the laws of the Federal and State governments of Nigeria for NGOs, to review MPH-N/MC’s operational and technical strategy, oversee financials, provide approvals and appropriate governance over the affairs of the company and review grant reports to ensure outcomes are being met. There are currently two directors; Chairman of the Board, Dr James Tibenderana and Director, Tirivake Mutambasere. Each director has one vote.

  MPH-N is also comprised of all Malaria Consortium’s National Staff working in the Nigeria country offices. The BoD retains professional legal counsel with O.O. Olowokure & Co, a law firm based in Abuja, Nigeria.

• MPH-N Financials

  
  The fiscal year for MPH-N Ltd/Gte matches that of Malaria Consortium commencing on April 1st and ending on March 31st of the following year.

  Corporate Affairs Commission (CAC), Federal Inland Revenue Service (FIRS) and State Boards of Internal Revenue Services (SBIRS) filing

  MPH-N files its audited Financial Statements annually with FIRS and CAC. FIRS filing is done within six months after the year end (i.e., March 31). Hence FIRS is due between April and September each year. MPH-N incomes are exempted from tax as long as they are meant for its sole objectives. The filing with CAC also involves submission of annual audited Financial Statemnet within 42 days after the AGM approving the audited account. Other necessary filling are monthly remittances of staff personal taxes and withheld taxes from vendors to relevant tax authorities. By the Nigeria Tax Laws, MPH-N just as other registered entities serves as an unpaid agent of government to deduct and remit staff personal taxes and a % of vendors’ taxes through Pay As You Earn systems and Withholding Tax Regimes. 

  Financial Audits

  PKF Pannell Kerr Forster has conducted audit of the fiscal statements of Malaria and Public Health Nigeria Ltd/Gte since inception. The recent one was the statement of fiscal position as of March 31, 2023, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the fiscal statements (the fiscal statements). The outcomes of the audits are available and would be hoisted on the public website soon. MPH-N has experienced a steady six-year financial growth from funding received from MC and other donors since it began operations in 2018.