Letter of Application for Tax Identification Number

The Letter of Application for Tax Identification Number (TIN) is a letter an individual or business sends to the Federal Inland Revenue Service (FIRS), requesting to be registered for tax. 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 organizations that are registered in Nigeria must be registered.

The tax identification number is a unique number that is issued to a party after registration. This means that the tax payer can remit taxes after registration. The TIN shows that an individual or organization is a registered tax payer in Nigeria and is a required information on all tax returns filed at the FIRS.

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

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

Every Nigerian individual working for the government or private business, registered businesses, and freelancers are required to have a TIN for 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 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.