The Tax Identification Number is a set of digits assigned by Nigeria’s tax authorities to registered taxable individuals and businesses in the country. It’s the tax agencies’ principal means of identifying registered taxpayers.
In the past, Nigerians had to sign up for at least two different tax identification numbers: one issued by the Federal Inland Revenue Service (FIRS), and another by the tax body of the state in which they resided. Now, you only need to register for one- the Joint Tax Board Tax Identification Number (JTB TIN). It’s recognized by all levels of government.
Read more about Tax in Nigeria
Why You Need the Tax Identification Number
Here are a few reasons why you should have a TIN:
1. You can’t engage with tax agencies (pay taxes, get tax waivers or allowances, etc) without it.
2. You’ll need it to get a loan from the government.
3. It is a requirement for obtaining trade, import, and export licenses.
4. It is also a requirement for vehicle registration.
5. You’ll need it to open a business bank account in Nigeria.
The Federal Government is currently strengthening its tax collection system, and demanding greater compliance with tax laws from individuals.
Just this November, the Senate passed a new finance bill, which makes significant changes to the country’s tax regimes.
When it’s signed into law by the President, it will require individual residents of Nigeria to provide banks with their Tax Identification Number before opening a new bank account (already mandatory for business accounts). They will also need to have a TIN in order to continue operating their existing accounts.
How to Get the TIN
Here’s how to get a tax identification number for yourself or your business:
Registration For Individuals
1. Visit the FIRS office closest to you to obtain a TIN application form. If you’re not sure where the nearest one to you is located, you can check the FIRS office locator here.
2. Complete the form.
3. Submit the form at the FIRS office. You also have to provide a means of identification (your national ID card, drivers’ license, international passport, or voters’ card).
4. Collect your TIN. It may take you up to two weeks to get a tax identification number.
Find our comprehensive listings of businesses in Nigeria here
Registration for Businesses
Businesses can either start their application process by filling the registration form on the Joint Tax Board website, or they can go the fully manual route by getting and filling a form from their local FIRS office.
1. Get the TIN application form from your local FIRS office.
2. Fill the form.
3. Submit the form at the FIRS office along with two copies of these documents (take the originals with you, in case you need to refer to them):
•Certificate of Incorporation.
•Memorandum of Association.
•Statement of Share Capital and Return of Allotment (CAC 1.1).
•Particulars of First Directors (CAC 1.1).
•TIN application letter typed on your company’s letter-headed paper.
•Company seal.
•Utility bill.
Note that the first four items on this list are to be obtained from the Corporate Affairs Commission (CAC).
4. Get your TIN from the FIRS when it’s ready.
Featured image source: Info Guide Nigeria
Did you find this article useful? Contact us via editor@connectnigeria.com
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