There has been renewed effort by Nigeria Government to intensify the collection of tax from the citizens, by widening the tax net so that more people of taxable age can be captured. Hence the task of assigning Taxpayer Identification Number (TIN) to the people. The agency saddled with this responsibility is the Federal Inland Revenue Service (FIRS), alongside the Joint Tax Board.

The Taxpayer Identification Number (TIN) is a unique number allocated and issued to identify a person (Individual Or Company) as a duly registered Taxpayer in Nigeria. It is for use by that Taxpayer ALONE.

Registration for tax purposes is a legal obligation Of every person who is required to pay tax in Nigeria. The following necessary details for obtaining and updating TIN should be presented to the Tax Office nearest to the address Of the Taxpayer.

HOW TO OBTAIN TIN FOR A COMPANY, ENTERPRISE OR BUSINESS REGISTERED WITH THE CAC

  1. Duly completed Application form for TIN;
  2. EITHER Certificate of Incorporation (for a Company) OR Business Name Registration Certificate (for an Enterprise & Business) showing clearly the Registration Number in each case;
  3. Documents containing the following information:
    i. Address of Company, Enterprise or Business;
    ii. Principal location of business;
    iii. Date of commencement of business.

HOW TO FOR AN INDIVIDUAL WHO (OR WHOSE BUSINESS) IS NOT REGISTERED WITH THE CAC

  1. Duly Application form for TIN
  2. Any Of the following valid (current) identification documents:
    i. International Passport;
    ii. National Identity Card;
    iii. Staff Identity Card (employed persons);
    iv. National Driver’s License.

The following RULES are important:
• All information marked * on the application form MUST be provided,
• The characters Of the NAME i.e. letters and other symbols constituting the name MUST NOT exceed two hundred (200);
• The characters Of the ADDRESS also MUST NOT exceed two hundred (200);
• Email address must be UNIQUE and ACTIVE;
• Mobile Telephone Number MUST be eleven (11) digits e.g. (08763201210)

UPDATING EXISTING TIN
updating IN under the ‘National Single Window System is a requirement for taxpayers with incomplete records with the Federal Inland Revenue Service (FIRS).
TIN may be at the Tax Office where it was initially generated by providing the following additional information:

  1. Email Address;
  2. Phone Number.
    After updating, the system indicates that “The TIN has been successfully updated”.

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