The regulation provides that an applicant for a pioneer status incentives must
-be a body corporate registered in Nigeria.
-have incurred capital expenditure of not less than N10 Million
Others include
-Payment of non refundable fee of N200,000
-Service charge of  2% of estimated tax savings(savings as a result of tax exemption).

Disclaimer: Obi Azubuike is not by this publication acting as a professional advisers and therefore not liable to any  damage whatsoever for your acting or refraining to act based on  this publication. Consult your professional for advice. 

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