Section 92 Electoral Act 2026

Section 92 of the Nigerian Electoral Act 2026 is about Limitation on election expenses. It provides as follows:

(1) Election expenses shall not exceed the sum stipulated in subsections (2)-(7).

(2) The maximum election expenses to be incurred by a candidate at a presidential election shall not exceed ₦10,000,000,000.

(3) The maximum amount of election expenses to be incurred by a candidate in respect of governorship election shall not exceed ₦3,000,000,000.

(4) The maximum amount of election expenses to be incurred by a candidate in respect of senatorial and House of Representatives election shall not exceed
₦500,000,000 and ₦250,000,000 respectively.

(5) In the case of state assembly election, the maximum amount of election expenses to be incurred by a candidate shall not exceed ₦100,000,000.

(6) In the case of a chairmanship election to an Area Council, the maximum amount of election expenses to be incurred by a candidate shall not exceed
₦100,000,000.

(7) In the case of councillorship election to an Area Council, the maximum amount
of election expenses to be incurred by a candidate shall not exceed ₦10,000,000.

(8) Notwithstanding the provisions of subsection (1), of this Act, an individual or
other entity shall not donate to a candidate more than ₦500,000,000

(9) A candidate who knowingly acts in contravention of this section, commits an
offence and is liable on conviction to a fine of 1% of the amount permitted as the limit of campaign expenditure under this Act or imprisonment for a term not more than 12 months or both.

(10) An individual who knowingly acts in contravention of subsection (8) is liable on conviction to a fine of five times the amount donated in excess of the limit
placed by the Commission.

(11) An accountant who falsifies or conspires or aids a candidate to forge or falsify a document relating to his expenditure at an election or receipt or donation for
the election or in any way aids and abets the contravention of the provisions of this section commits an offence and is liable on conviction to a fine of not less
than ₦5,000,000 or imprisonment for a term of three years or both.

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