The Joint Tax Board (JTB) issues a certificate of tax identification number (TIN) to individuals and businesses in Nigeria. Upon successful registration on https://tinverification.jtb.gov.ng/, the new taxpayer can download the certificate which JTB will deliver to the e-mail address. TIN is a specific digit given to a person upon successful registration with the revenue authority. There are State Internal Revenue Service (IRS) that issues Taxpayer ID rather than TIN. Every state in Nigeria, including FCT, has a dedicated State IRS for administering personal income tax. JTB reconciles the management of Personal Income Tax in all the states and the Federal Capital Territory (FCT) in Nigeria.
How to verify TIN from JTB (Joint Tax Board)
Before registering for TIN, it is important to check that the user is not already registered for tax.
- To verify the TIN of an individual or business from JTB, go to https://tinverification.jtb.gov.ng/
- To verify the TIN of a business only from the Federal Inland Revenue Service (FIRS), go to https://apps.firs.gov.ng/tinverification/
- Or contact the help desk of the relevant State IRS to check the TIN of an individual.
How to register for TIN with JTB (Joint Tax Board)
The process to register for TIN from the Joint Tax Board depends on the type of taxable person.
For an individual: How to register for TIN from JTB
- Complete and submit the form online at https://tin.jtb.gov.ng/TinIndividualRequestExternal
- JTB will review the application. If successful, the applicant will receive a copy of the TIN Certificate at the registered e-mail address.
For persons other than an individual: How to get TIN from JTB
Examples of non-individuals are companies, partnerships, and sole proprietorships. Non-individuals can register for TIN online by completing the form at https://tin.jtb.gov.ng/TinRequestExternal. Thereafter, JTB will review the application. If successful, the applicant will receive a copy of the TIN Certificate at the registered e-mail address. It may take 4 weeks or more to get the TIN certificate from JTB.