Introduction: importance of rent receipt
Adebayo had lived in his Lagos Mainland apartment for two years. Like many tenants, he paid his rent in cash. This was because the Landlord preferred it that way. Adebayo trusted that the relationship with his landlord was cordial enough to make paperwork unnecessary. That assumption collapsed the day his landlord accused him of being in arrears and threatened eviction.
Adebayo insisted he had paid. The landlord insisted otherwise. In court, goodwill and memory mean very little. What matters is proof and Adebayo had none. No receipts. No paper trail. Just his word against his landlord’s.
Situations like this are not unusual in Lagos’s rental market. This article discusses the importance of rent receipt as well as what the law says. Also, it juxtaposes the Lagos Tenancy Law 2011 and the Lagos State Tenancy and Recovery of Premises Draft Bill, 2025.
Why Should You get a Rent Receipt?
When disputes arise over rent payments, the law places significant weight on documentary proof. This is because the courts are more inclined to rely on evidence that is objective and capable of independent confirmation.
Case Law on Importance of Rent Receipt
The case of ARIGBABU v. OYENUGA1 is quite instructive. In the case, Per JIMI OLUKAYODE BADA, JCA,2 “…I have held earlier in this Judgment that the failure of the Respondent to produce receipt of payment of rent after the initial ten years advance payment of rent made by him is that he did not pay any rent since 3rd day of November 1996 when the rent became due for another payment…”
Also, in Ogunbambi v. Abowaba3, the purchase receipt, being an unregistered instrument, was not admissible to prove title, but was admissible as an acknowledgment of the payment of money. This buttresses the importance of having a receipt and in relation to the article, a rent receipt.
Evidence Act 2011
By virtue of section 83 of the Evidence Act, documents are generally admissible in evidence, provided they are relevant and properly presented. A rent receipt therefore serves as direct proof that a payment was made, the amount paid, the date of payment, and the parties involved.
This position is further reinforced by section 85 of the Act, the best evidence rule. The section provides that the contents of a document must be proved by primary evidence, that is, the original document itself. In practical terms, the law prefers the best available evidence, and a receipt squarely meets that standard.
Additionally, under section 84, electronically generated evidence is admissible, subject to the conditions laid down by the Act. Bank transfer confirmations, transaction histories, payment alerts, emails, and even relevant WhatsApp messages may be relied upon to prove payment. These records can substantially serve the same evidentiary purpose as a physical receipt by establishing a clear trail of payment.
This position is strengthened by section 258 of the Evidence Act, which defines a “document” broadly to include electronic records and digital data. As a result, documentary evidence is no longer limited to paper receipts. Digital banking records and electronic communications fall within the legal meaning of documents and may be used to establish payment.
The Statutory Foundation: Importance of Rent Receipt Under the Lagos Tenancy Law 2011
The obligation to issue rent receipts is expressly provided for under section 5 of the Lagos State Tenancy Law 2011. Section 5 provides:
5. (1) As from the commencement of this Law, all landlords shall upon payment of rent by the tenants, be obliged to issue
a rent payment receipt to their tenants in respect of such payments.
(2) The receipt shall state the –
(a) date on which rent was received;
(b) Names and addresses of the landlord and the tenant;
(c) description and location of premises in respect of which the rent is paid;
(d) Amount of rent paid; and
(e) Period to which the payment relates.
The provision is clear and mandatory. It is a mandatory provision because of the use of “shall”. Thus, no landlord can elect to do otherwise. Once rent is paid, the landlord must issue a receipt acknowledging that payment. The law goes further to specify what that receipt must contain, including the date of payment, the amount paid, the parties involved, the premises concerned, and the period the rent covers.
The Consequences of Non-Compliance: Penalties Under the 2011 Law
Informal arrangements are common and disputes over rent payments are frequent. It is precisely to address this problem that the Lagos State Tenancy Law 2011 makes the issuance of rent receipt a statutory duty, not a courtesy.
The Law does not treat failure to issue rent receipt lightly. Section 5(3)4 inputs liability for the omission. As a result, the landlord is liable to a fine of ₦100,000
The Proposed Lagos Tenancy Bill 2025: Any Provision for Rent Receipt?
Lagos State is currently moving toward a more robust regulatory framework through the proposed Lagos State Tenancy and Recovery of Premises Bill 2025.
Notably, the proposed Bill retains the requirement for rent receipt, reinforcing importance of rent receipt. It ensures that rent payments must be properly documented. This is provided for in Section 6, though expressed in simpler wordings. It largely mirrors the earlier provision under the 2011 Tenancy Law.
Also, the proposed bill expands accountability by extending stricter obligations to agents who collect rent on behalf of landlords. Under the proposed framework, failure to properly remit collected rent may attract a fine of 1 Million naira, and in some cases, possible imprisonment of two years.5
One may question why the proposed Bill no longer prescribes a specific punishment for failure to issue rent payment receipts. The present writer posits that this omission may reflect an acknowledgment of modern transactional realities, particularly the fact that there is more reliance on bank transfers, complete with payment narrations and transaction histories, which are capable of serving as independent evidence, similar to rent receipt, where a dispute arises.
The above submission is strongly put forward by reason of the wordings used in Section 6(1)6 “…on receipt of rent from the tenant in cash, by bank teller, electronic transfer or any other automated means…”
Final Thoughts on the Importance of Rent Receipt
Vague acknowledgements can create room for abuse and ignore undermine the importance of receipt. Hence, a receipt by the landlord simply expressed as “received with thanks” is of little value in a dispute. The law, therefore, insists on clarity, ensuring that a rent payment receipt can stand on its own as reliable documentary evidence.
However, the reality of modern transactions must also be acknowledged. Rent payments are increasingly made through bank transfers, mobile apps, and other electronic means, and landlords do not always issue physical receipts. Importantly, the absence of a traditional receipt does not automatically mean that a tenant has no case.
Although the proposed 2025 Tenancy Bill removes the punishment for failure to issue a rent payment receipt, it has not yet become law. Thus, the applicable law, as at the time of this writing, is the Lagos State Tenancy Law of 2011, which requires landlords to issue receipts for rent payments and prescribes a fine of ₦100,000 for failure to do so.
READ ALSO: HOW TO EVICT A TENANT IN LAGOS
- (2019) LPELR-47381(CA) ↩︎
- (Pp 15 – 16 Paras B – A) ↩︎
- (1951) 13 WACA 222 ↩︎
- Any landlord who fails to issue a rent payment receipt to his tenant as prescribed under this Section shall be liable on conviction to a fine of One Hundred Thousand Naira (₦100,000.00) ↩︎
- See Section 3 Lagos State Tenancy and Recovery of Premises Bill — 2025 (Draft) ↩︎
- The Proposed Lagos Tenancy Bill 2025 ↩︎
Lead Partner, Eko Solicitors & Advocates
Bessie Obort Ofuka
Graduate Trainee/Editor, Eko Solicitors & Advocates
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