How to Get a Tax Identification Number in Nigeria

The Nigerian Finance and Revenue Service (FIRS) is responsible for collecting and accounting for taxes and revenue for the government. All Nigerian individuals and companies, including those working for the government, public entities, private companies, and freelance systems, are required to have a taxpayer identification number (TIN). The TIN serves as a unique identifier, facilitating the administration of fiscal responsibilities. Kazeem Kayode Lawal, a tax professional, stated that the obligation to register and obtain a TIN applies to both natural and legal persons. In this post, you’ll learn how to get a tax number in Nigeria.

What is TIN?

Tax identification number (TIN) is a unique number issued by the tax authority for tax payment purposes by individuals and businesses. It is aimed at ensuring proper identification and increasing tax coverage. TINs can be obtained through the Joint Tax Board portal or by sending an application letter to the nearest Federal Inland Revenue Service office. In this guide, you’ll see all the things you need to know about tax numbers in Nigeria.

Banks in Nigeria are mandated to obtain TINs from both individuals and corporations before opening accounts, as per Section 10 and Subsection 2 of the CIT Acts and the 2019 Finance Acts. This synchronization improves tax compliance and administration, expanding the tax net to include more individuals and the informal sector.

How many digits is TIN?

TIN is a 14-digit sequential number generated electronically during tax registration and assigned to all taxpayers for identification. It is free and available at any local tax office.

Is TIN mandatory for everybody in Nigeria?

Yes! TIN is a mandatory requirement for all eligible tax payers in Nigeria. It is a unique number issued by the tax authorities to individuals and organizations in order to be identified as registered taxpayers.

Ways to get a TIN in Nigeria

There are two ways to obtain a tax identification number: either through the online portal or by visiting the nearest office. We will cover both online and offline methods in this article; ensure you read till the end.

Why do I need to get the TIN?

• It helps you avoid double taxation
• It is a legal requirement from all eligible taxpayers
• TIN identifies you as a taxpayer
• You need it to apply for business loans
• TIN is required if you need import, export or trade license
• TIN is required when applying for certain government services
• You will present it when filing for returns
• All registered businesses must have TIN in order to open corporate account

Will I pay for the application?

No! The application for TIN, whether online or offline, is free.

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Things to note for TIN applicants and holders

To apply for a Nigerian Tax Identification Number (TIN), ensure your address and name lines are no more than 200 characters, provide an 11-digit phone number, and provide an active email address. Only official taxpayers can use their TIN, and incorporated trustees don’t need to apply. Each Nigerian should get a TIN if their business receives revenue. Validate your TIN on the official FIRS site.

How To Get A TIN In Nigeria For Your Business

To obtain a Tax Identification Number (TIN) in Nigeria, businesses must register with the Corporate Affairs Commission (CAC) online. The Prospa app is the best option for fast registration and automatic opening of a business bank account. The government has created systems to automate tax payments, with tax identification numbers now listed on CAC certificates for incorporated companies.

For those registered before 2020 and without a TAX registration number, they can apply online through the Joint Tax Board or visit a FIRS office. Sole proprietors only need to register their business names and apply through the Joint Tax Board. To register, obtain a TIN, and open a business current account, tap on the image below.

How To Register For TIN As A Business Owner In Nigeria

To apply for a TIN at a FIRS office or online, here are the details you need to have with you:

For Sole Proprietors (A Self-Employed Person With A Registered Business Name)

• A completed TIN Application Form
• Application letter
• Business Name Registration Certificate
• Utility bill
• Company seal

For incorporated companies:

• Duly completed TIN Application Form
• Memorandum and Articles of Association (MEMART)
• Certificate of Incorporation
• Particulars of  the Company Directors
• Statement of Share Capital
• Utility bill

How To Verify Your TIN

The following are the steps to verify your TIN:

1. Visit https://apps.firs.gov.ng/tinverification/
2. Select your preferred search criteria (TIN, registered number, or phone number) from the drop-down menu
3. Enter the digit of the search criteria you have chosen. The CAC registration number should be entered in BN1234, IT1234, or RC1234 format.
4. Input the correct captcha image displayed
5. Click on Search to verify your TIN.

How To Get Tax number in Nigeria Online (Individuals)

Simply log on to tin.jtb.gov.ng and provide the following:

1. Click on register for tin (individual)
2. Select your date of birth (optional).
3. Select your preferred search criteria from the Select Criteria Dropdown: TIN, BVN, or Registered Phone Number.
4. Provide the appropriate value based on the search criteria in Step 2 above
5. Confirm you are not a robot by checking the reCAPTCHA Box
6. Click the Search button

After submitting your application online, you will likely get approval within 48 hours, and you will be issued a TIN.

TIN Registration for Organizations, Companies, and SMEs

To get TIN for businesses, simply log on to tin.jtb.gov.ng and provide the following:

1. Organization Type: (Sole Proprietorship, Partnership, etc)
2. Registration Number: Usually 7 digits
3. Registered Name: Your Business name
4. Select the organization’s date of incorporation (optional).
5. Select your preferred search criteria from the Select Criteria Dropdown: TIN, CAC registration number, or registered phone number.
6. Provide the appropriate value based on the search criteria in Step 5 above.
7. Confirm you are not a robot by checking the reCAPTCHA Box
8. Click the search button.

Note: You will be redirected to the next page, where you will upload the required documents and other details

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Offline Registration Process

To register and get your TIN offline, simply visit the nearest First Inland Revenue Service (FIRS) office and provide the following:

Individuals:

• Utility bills (Electricity bill, water bill, etc)
• Valid ID (Driver’s license, International Passport, etc.)
• Passport Photograph
• Completely fill out the application form with signature and required documents

For businesses registered with CAC but not incorporated:

• Completely Filled TIN Application Form
• Application Letter
• Business name registration certificate
• Means of Identification: (Driver’s License, International Passport, etc.)
• Utility bill

For companies incorporated with CAC:

• Completed TIN Application Form
• Certificate of Incorporation
• Details about Company Directors
• Memorandum and Articles of Association
• Share Capital Statement
• Utility Bill

How do I retrieve a Tax number in Nigeria?

If you have lost or forgotten your Taxpayer Identification Number (TIN) in Nigeria, you should visit the nearest FIRS office in your state or region and request assistance retrieving your TIN.