Section 52 (f) of the NOGICD act requires that your revenue retained should be a minimum of a 10% of your Total Revenue. That means that the Revenue Retention, captures your financial transactions/revenue for the previous 6 months versus the revenue retained in the Nigerian economy as required by the Act: Furthermore, revenue retention means Total revenue that accrued to your company within the past 6 months for the period under review (evidence of bank details which the revenue was paid into).