Letter of Application for Tax Identification Number

The Letter of Application for Tax Identification Number (TIN) is a letter to the Federal Inland Revenue Service (FIRS) requesting to be registered for the tax identification number.

Registration for tax is a legal obligation for everyone in Nigeria regardless of whether the individual or organization is required to pay tax or exempted from tax. Every individual and organization must be registered.

Obtaining TIN is very important as it shows that such individual or organization is a registered tax payer in Nigeria and it is compulsory for every organization and individual to have their own unique tax identification number. Application for TIN is totally free and can be done by anyone.

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

How to use this document

This document can be used by anyone who earns profit, income or has started a business and has not obtained their TIN for the purpose of tax remittance.

After filling the form, the sender of this document must sign the letter before issuing it to the FIRS. 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 (note that the company seal must be affixed on this form);
• 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 tax laws of various States and the Federation are applicable to this document.

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.