Letter of Application for Tax Identification Number

The Letter of Application for Tax Identification Number (TIN) is a document an individual or business sends to the Federal Inland Revenue Service (FIRS), requesting to be registered for tax remittance.

Tax registration is a legal obligation for everyone in Nigeria regardless of whether the individual or organization is required to pay tax or exempted from tax. Hence, every Nigerian individual and organization in Nigeria must be registered.

Upon registration, the individual, business, or organization receives a TIN, which is used to remit taxes in Nigeria. For example, to charge and remit VAT, the taxpayer must hold a TIN. This a unique number that is issued to a party after registration. The TIN shows that an individual or organization is a registered taxpayer in Nigeria and is required information on all tax returns filed at the FIRS.

Note: Application for TIN is free, except an attorney is contracted to make the application on behalf of the taxpayer.

Who Needs to Obtain a TIN?

Every Nigerian individual is required to obtain TIN for remitting taxes. Additionally, every registered business in Nigeria, including companies, organizations, and business entities is required by law to obtain a TIN and corporate account.

For more information about obtaining a TIN, please refer to the legal guide on "How to Obtain a Tax Identification Number."

How to use this document

This letter outlines the particulars of the sender, and the address of the FIRS office the sender will be addressing its application. If the sender is a company, the date of registration, objects, and particulars of directors and shareholders of the company will be required. If the sender is a business name, the date of registration, nature of the business and particulars of the proprietors will also be required.

Once this document is completed, the sender should print and sign the letter before sending it to the nearest FIRS office. The letter can also be electronically signed, printed, and then sent to the FIRS office.

Note that this application can be submitted to any FIRS office convenient for the sender.

If the sender is a company, only one director of the company is required to sign the document and send this letter with the following documents to the requisite FIRS office:

• a duly completed TIN application form (the form can be obtained at any FIRS office);
• one copy of the certificate of incorporation of the company;
• one copy of the company's memorandum and articles of association of the company;
• utility bill of the company.

If the sender of this document is an individual, the individual is required to send this letter with a duly completed TIN application form and original and photocopies of valid means of identification (Staff I.D. Card (for employed persons only), National Driver's License, National I.D. Card or International Passport).

Applicable law

The Finance Act, 2020 makes it compulsory for every person intending to operate a business bank account to obtain their TIN.

How to modify the template?

You fill out a form. The document is created before your eyes as you respond to the questions.

At the end, you receive it in Word and PDF formats. You can modify it and reuse it.