Tax Identification Number: How to get TIN in Nigeria and requirements (2023)

The Nigerian Tax Identification Number (TIN) is a one-of-a-kind identifier given to individuals or companies who are registered taxpayers. It is exclusive to each taxpayer and can only be utilized by the specific entity to which it is assigned.

Generally, the Federal Inland Revenue Service (FIRS) issues this number upon successful registration for taxation purposes. If you’ve been seeking information on obtaining a TIN in Nigeria, fret not, as A3Techworld brings you a comprehensive guide on the process and requirements in Nigeria for the year 2023.

The Tax Identification Number (TIN) serves as a distinct identifier bestowed upon individuals, registered businesses, or incorporated companies to facilitate proper tax payments. Commonly referred to as TIN, it is generated by the Tax Authority with the purpose of ensuring orderly identification and widening the tax base.

Typically, this number is granted by the Tax Authority, either through the Joint Tax Board’s online portal or by submitting an application letter to the nearest Federal Inland Revenue Services office in your vicinity.

Individuals seeking a TIN can apply through the JTB website (https://tinverification.jtb.gov.ng/Home/Index) using either their NIN (National Identification Number) or BVN (Bank Verification Number). Alternatively, they can visit the closest Federal Inland Revenue Service (FIRS) office with the required documents, which include a Utility Bill, a valid Government-approved ID, and a Passport Photograph.

You can verify the existence of an already assigned TIN by checking online through this link.

To confirm the validity of a TIN, you can search using your BVN or Registered Phone Number along with your Date of Birth.

What do I need the TIN for?

Below are some prevalent reasons why individuals must apply for a Tax Identification Number (TIN):

1. When applying for a government loan, having a Tax Identification Number becomes obligatory. For more loan options, read our comprehensive list on USSD Code for Loan in Nigeria.
2. If you aim to open a business account, obtaining a Tax Identification Number is a necessary step.
3. An import, export, or trade license application requires you to possess a Tax Identification Number.
4. Certain prominent freelancing platforms, such as Upwork, mandate the provision of a Tax Identification Number.
5. Registering your vehicle with relevant authorities typically demands the inclusion of a Tax Identification Number.
6. To obtain tax clearance, allowances, waivers, or incentives, a valid Tax Identification Number is indispensable.

How do I register and get NIN?

How do I go about obtaining a TIN (Tax Identification Number)? Generally, applicants can be either individuals or companies.

Let’s take a closer look at the process of acquiring a TIN number specifically for individuals in Nigeria:

Recently, the government has introduced a convenient way for individuals to automatically receive a TIN after obtaining their BVN (Bank Verification Number) or NIN (National Identity Number). You can easily verify if you have been assigned a TIN automatically by checking the TIN verification portal.

If you do not find the TIN assigned automatically, please follow these steps:

1. Visit the nearest FIRS office.
2. Request a TIN application form from the reception or customer service desk.
3. Fill out the application form, ensuring that you complete all the required fields marked with an asterisk symbol.
4. Once you’ve filled out the form, don’t forget to sign it.
5. Make sure to attach all the necessary documents as specified.
6. Submit your completed application to the relevant person at the FIRS office.
7. Your application will be sent to the appropriate department for review.
8. The FIRS will then get in touch with you regarding the issuance of your TIN.

How companies obtain a TIN – Non-individual entities like limited liability companies, incorporated trustees, enterprises, cooperative societies, MDAs, and trade associations are required to apply for a Tax Identification Number (TIN) online.

Here’s an overview of the process for obtaining a Tax Identification Number online in Nigeria:

1. Visit the JTB (Joint Tax Board) TIN registration portal.
2. Fill in all the necessary details in the respective fields.
3. Make the appropriate selections that pertain to your business and complete the application form.
4. After completing the form, click the ‘Submit’ button. You will then be redirected to another page where you must upload the documents listed in the required documents section.
5. Follow the onscreen instructions and proceed to submit the duly filled form.
6. Once the information and documents you’ve provided are verified, your application will be approved.
7. The officials will process the TIN for issuance. In case of any discrepancies or missing information, they will contact you to rectify the situation.
8. Approximately ten business days from the date of application, your non-individual TIN will be sent to your email address. However, please note that the processing period may occasionally extend to around two months, depending on various factors.

What are the required documents for NIN registration?

In Nigeria, those seeking to obtain their TIN number online often inquire about the necessary documents they must provide.

For individuals:

• A fully completed application form for the TIN
• A valid and verifiable form of identification, such as a national driver’s license, international passport, national identity card, or a certified copy of the full birth certificate.
• A utility bill as proof of address.

For registered but not incorporated businesses, Businesses that have been registered with the Corporate Affairs Commission but are not yet fully incorporated. The required documents are as follows:

• A duly filled TIN application form.
• An application letter.
• The certificate of business name registration.
• A utility bill is evidence of the business’s address.

For incorporated companies. Companies that have undergone the process of incorporation. The necessary documents are as follows:

• A properly completed TIN application form.
• The Memorandum & Articles of Association (MEMART).
• The certificate of incorporation.
• Particulars of the company’s directors.
• A statement of the company’s share capital.
• A utility bill as proof of the company’s address.

It is important to note that each document should be presented in its original form along with two copies. The original documents are required solely for verification purposes. One copy will be retained by the FIRS, and the other will be signed and stamped by an official from the FIRS, serving as evidence of your application. For a similar post, read our comprehensive guide on How to get Trade Test Certificate in Nigeria.

How to Retrieve TIN in Nigeria

If you have lost or forgotten your Taxpayer Identification Number (TIN) in Nigeria, you can retrieve it by following these steps:

1. Visit the Federal Inland Revenue Service (FIRS) website at https://www.firs.gov.ng/.
2. Click on “Taxpayer Registration” or a similar button.
3. Select “Retrieve Lost TIN” from the options provided.
4. Fill out the application form, providing your personal details such as your name, address, and date of birth.
5. Provide any additional information the FIRS requires, such as your BVN, phone number, or email address.
6. Submit your application and wait for the FIRS to process your request and retrieve your TIN.

Alternatively, you can visit the nearest FIRS office in your state or region and request assistance retrieving your TIN. You must provide your personal information and identification documents, such as your National ID card or passport.

Will I pay for the application?

No, the entire application process is free of charge. The application process is quite straightforward and only requires you to visit the FIRS office (for individuals). You will be asked to fill out the application form in three copies. You will not have to pay anything.

How do I check my TIN number?

Individual taxpayer

For individual taxpayers, here’s a step-by-step guide to accessing your information online:

• Step 1: (Optional) Choose your Date of Birth.
• Step 2: From the Select Criteria Dropdown, pick your preferred search criteria, which could be either your TIN (Tax Identification Number), BVN (Bank Verification Number), or Registered Phone Number.
• Step 3: Enter the relevant value based on the search criteria you selected in Step 2.
• Step 4: Verify that you are not a robot by checking the reCAPTCHA Box.
• Step 5: Finally, click the Search button to proceed with the search and access your information.

non-Individual taxpayer

For non-individual taxpayers, follow these steps to access the organization’s information online:

• Step 1: (Optional) Choose the Organization’s Date of Incorporation.
• Step 2: From the Select Criteria Dropdown, select your preferred search criteria, which could be either the TIN (Tax Identification Number), CAC (Corporate Affairs Commission) registration number, or Registered Phone Number.
• Step 3: Enter the appropriate value based on the search criteria you selected in Step 2.
• Step 4: Verify that you are not a robot by checking the reCAPTCHA Box.
• Step 5: Finally, click the Search button to proceed with the search and access the organization’s information.