The tax registration process in Nigeria should be a seamless one. It’s the beginning of a continuous interaction with the TaxMan. We’ve put together answers to common questions on tax registration with the Federal Inland Revenue Service (FIRS). We trust this will help to complete the TIN registration process. Enjoy!
FAQ
1. How do I check the tax identification number (TIN) for a new business?
Effective 29 June 2020, the Corporate Affairs Commission (CAC) commenced the issuance of TIN alongside the Certificate of Incorporation for new companies. Where the incorporation document does not include the TIN, the taxpayer will apply for one from FIRS.
2. The certificate of incorporation of a company has TIN. Does it mean that the company has registered for VAT in Nigeria?
No. It does not mean a business has registered for VAT. A new business must proceed to register for taxes with FIRS.
3. Where can I apply for FIRS TIN registration in Nigeria?
FIRS TIN registration can be completed online on the TaxPro Max portal for companies registered with CAC after 1 September 2023 or a physical application for other businesses registered before 1 September 2023.
4. Which tax office should I visit to register for FIRS TIN?
Visit the official FIRS website at www.firs.gov.ng to check the nearest branch to the company’s registered address or contact FIRS Help Desk.
5. Are foreign companies required to register for taxes?
Yes. Foreign entities operating in Nigeria are required to register for taxes. A guide on the tax registration process for foreign companies is available here.
6. After registering for tax, will FIRS calculate the monthly taxes for my business?
No. Taxable persons are expected to file tax returns on a self-assessment basis. Complying with Nigerian tax regulations will require knowledge of tax laws or the services of a tax consultant.
7. When does a new company start paying taxes in Nigeria?
A new company starts paying tax once the business has a taxable transaction. A taxable transaction is a business activity that will be subject to tax. For example, where a company sells goods or services to a customer.
8. When should a new company begin to file tax returns in Nigeria?
It depends on the type of tax returns that should be filed. The frequency for filing is either monthly or annual. To learn more about the different taxes in Nigeria, please click here.
9. Will one tax registration with FIRS suffice for other State revenue authorities in Nigeria?
A company only needs to register once with FIRS. However, a taxpayer must register with the relevant State revenue authority in each state where it operates. It is one registration per taxpayer per State Internal Revenue Service.
10. I am a director in a company, and I want to register a new business. Can two companies with the same director share a single TIN?
No. It is one TIN per company.
11. Where can I verify my TIN?
To verify TIN, visit the following
12. How can I obtain FIRS TIN certificate?
It is not common for FIRS to issue a TIN certificate to a new taxpayer. However, FIRS usually issues a registration letter showing the taxpayer’s TIN and tax obligations.