Every Suspicious Transaction Report (STR) filed via goAML must include at least one predicate offense — the underlying criminal activity that the suspicious transaction is suspected to relate to. Selecting no predicate offense, or selecting one that does not match the transaction, is one of the most common causes of STR rejection by the NFIU.
A predicate offense is the criminal act that generates the proceeds which are then laundered. In the context of goAML, it describes the type of underlying crime that the reporting institution suspects the transaction is connected to. The MLPPA 2022 defines the list of predicate offenses in its Second Schedule — these are the crimes whose proceeds are subject to the money laundering prohibition.
When filing an STR, the reporting officer must select at least one predicate offense from the list available in goAML. They must also link at least one indicator to that offense — an observable behaviour or transaction characteristic that supports the suspicion. A predicate offense without a matching indicator will result in a validation error.
The MLPPA 2022 Second Schedule lists the predicate offenses applicable to money laundering in Nigeria. The offenses available in goAML are drawn from this list:
| Predicate offense | Notes |
|---|---|
| Drug trafficking | Trafficking in controlled substances under Nigerian drug laws |
| Terrorism financing | Providing funds or financial services to terrorist individuals or organisations |
| Proliferation financing | Financing the development, acquisition or transfer of weapons of mass destruction |
| Trafficking in persons | Human trafficking and related exploitation offences |
| Smuggling of migrants | Facilitating illegal cross-border movement for financial gain |
| Corruption and bribery | Public sector corruption, bribery of officials, diversion of public funds |
| Fraud | Advance fee fraud (419), cyber fraud, identity theft, investment fraud |
| Kidnapping for ransom | Abduction with demand for financial payment |
| Robbery and theft | Armed robbery and related offences |
| Tax crimes | Tax evasion and related offences |
| Extortion | Obtaining money through threats or coercion |
| Forgery and counterfeiting | Counterfeiting currency or forging documents |
| Cybercrime | Computer-related offences including account takeover and online fraud |
| Illegal arms trafficking | Unlawful dealing in weapons and ammunition |
| Environmental crime | Illegal oil bunkering, illegal mining, and related offences |
| Piracy | Maritime piracy and related offences in Nigerian waters |
| Insider trading | Market manipulation and use of privileged information for financial gain |
| Organised crime | Activities conducted by criminal enterprises or syndicates |
The goAML platform's February 2026 upgrade introduced six specific STR report types. The predicate offense selected must be consistent with the STR category chosen. For example, an STR filed under "STR — Terrorism Financing" must include terrorism financing or proliferation financing as the predicate offense. Filing under "STR — Fraud" while selecting corruption as the predicate offense will trigger a business-rule validation error.
| STR category | Consistent predicate offenses |
|---|---|
| STR — Terrorism Financing | Terrorism financing, proliferation financing |
| STR — Kidnapping for Ransom | Kidnapping for ransom |
| STR — Corruption | Corruption and bribery, tax crimes, fraud (public sector) |
| STR — Fraud | Fraud, cybercrime, forgery and counterfeiting, insider trading |
| STR — Drug Trafficking | Drug trafficking |
| STR — General | Any predicate offense — use only when no specific category applies |
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