SME's DIY: How To Obtain, Update, Validate Your Taxpayer Identification Number

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SME's DIY: How To Obtain, Update, Validate Your Taxpayer Identification Number

The Taxpayer Identification Number (TIN) is a unique number allocated and issued to identify a person (an individual or a company) as a duly registered taxpayer in Nigeria.  It is for use by that taxpayer alone as 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 the TIN should be presented to the tax office nearest to the address of the taxpayer.

Requirement for obtaining TIN

For a company, enterprise or business registered with the Corporate Affairs Commission (CAC):

Duly completed application form for the TIN;

Either a Certificate of Incorporation (for a company) or Business Name Registration Certificate (for an enterprise and business) showing clearly the registration number in each case;

Documents containing the following information:

  • Address of company, enterprise or business;
  • Principal location of business;
  • Date of commencement of business.

For an Individual who (or whose business) is not registered with the CAC:

Duly completed application form for the TIN. Any of the following valid (current) identification documents:

  • International Passport;
  • National Identity Card;
  • Staff Identity Card (employed persons);
  • National Driver’s Licence.

 

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 200;
  • The characters of the address also must not exceed 200;
  • e-mail address must be unique and active;
  • Mobile telephone number must be 11 digits. E.g. (08763201210).

 

Updating the TIN

Updating the TIN under the national Single Window system is a requirement for taxpayers with incomplete records with Federal Inland Revenue Service (FIRS). The TIN may be updated at the tax office where it was initially generated by providing the following additional information:

  1. e-mail address;
  2. Phone number.

After updating, the system indicates that “the TIN has been successfully updated.”

 

The Joint Tax Board TIN (JTB TIN)

It is important for a person to note the following information about the JTB TIN. The JTB TIN is designed to subsequently replace the current TIN and is already in use within the FIRS and several other states of Nigeria.  The major difference is that the JTB TIN has 10 digits, it is uniform and general across Nigeria. It is unique for every registered taxpayer in Nigeria and not limited to the FIRS taxpayers alone. The JTB TIN is presently being issued out at the point of registration and also updated by the FIRS and the states which have so far adopted it;

Every taxpayer in Nigeria will ultimately be required to possess and use only the JTB TIN.

 

Validating the TIN

The TIN validation is the process of confirming that the updated TIN meets the necessary conditions for transacting business with other organisations such as the Nigerian Customs Service, Central Bank of Nigeria, National Agency for Food and Drug Administration and Control, etc. A taxpayer can validate his/her TIN directly on the FIRS Trade Portal, i.e. the www.trade.gov.ng/firs by following the simple procedure and rules below:

Enter the TIN and the same e-mail address that was provided to the tax office when updating;

Next, enter the security word (captcha) and click on “Validate;”

If the validation is successful, the following confirmation notice shall be displayed:

“Register with NCS – Done”

Then, an automatic e-mail notification from “Nigeria Single Window” with a log-in password and instruction on how to complete the registration process would be sent to the taxpayer’s e-mail address;

Upon completing the validation exercise, an e-mail will automatically be sent to the e-mail address provided confirming successful validation. A taxpayer should therefore check the e-mail including spam folder.

 

Authenticating the TIN

This is for the taxpayer to re-confirm his/her updated and validated TIN. A taxpayer experiencing difficulty in validating the TIN (receiving error messages) should seek professional assistance from the tax office or send an e-mail to: tspd@firs.gov.ng or taxpayer.service@firs.gov.ng.

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