RESOURCES · DOWNLOADS
Forms and downloads
Every form the Service uses, free to download. Most transactions no longer need one — the portal captures the same information — but the forms remain available for taxpayers who prefer paper and for offline preparation.
Forms are free
No form issued by the Service is sold. Every one of them can be downloaded from this page at no cost, and every area revenue office will give you a printed copy on request. If you are asked to pay for a form, you are being defrauded — report it on the whistleblower line.
Most of these forms exist because a statute names them, not because the process still requires paper. Form A, Form H1 and the tax deduction card are named in the Personal Income Tax Act and its regulations; the portal produces them electronically and files them for you. Downloading them is useful for preparing figures offline, for record-keeping, and for the minority of taxpayers who genuinely cannot file online.
Where a form must be signed and submitted physically — a sworn declaration, a change of ownership form, an objection supported by original documents — take it to any area revenue office. It will be scanned, attached to your record and returned to you.
Personal income tax forms
| Form | Purpose | Who files it | When | Format |
|---|---|---|---|---|
| Form A | Return of income and claim for allowances by an individual | Every taxable individual | By 31 March each year | PDF · online equivalent in the portal |
| Form H1 | Employer annual return of emoluments and tax deducted | Every employer | By 31 January each year | PDF · Excel schedule template |
| Monthly PAYE schedule | List of employees, emoluments and tax deducted for the month | Every employer | By the 10th of the following month | Excel template · CSV |
| Tax deduction card | Record of an employee’s deductions for the year | Employer issues to employee | By 31 January | PDF · generated in the portal |
| Form C | Notice of objection to an assessment | Any taxpayer | Within 30 days of the assessment | PDF · online equivalent |
| Direct assessment questionnaire | Supporting income and expenditure detail | Self-employed taxpayers | With the annual return | |
| Application for instalment payment | Request to settle an assessment over 3–6 months | Any taxpayer | Before the due date | PDF · online equivalent |
| Notice of cessation | Declaration that a business has stopped trading | Business taxpayers | Within 30 days of cessation |
Registration and certification forms
| Form | Purpose | Fee | Turnaround |
|---|---|---|---|
| TIN registration form (individual) | Application for a Taxpayer Identification Number | Free | Same day |
| TIN registration form (entity) | Application for a TIN by a company, enterprise or partnership | Free | Same day |
| Business premises registration form | Registration of a premises from which a business operates | ₦10,000 urban / ₦2,000 rural | 10 working days |
| Business premises renewal form | Annual renewal of an existing premises registration | ₦5,000 urban / ₦1,000 rural | 5 working days |
| Tax clearance certificate application | Application for a TCC covering the three preceding years | ₦2,000 / ₦10,000 | 14 working days |
| Change of particulars form | Notification of a change of name, address, activity or contact | Free | 3 working days |
| Consumption tax collection agent registration | Registration of a hotel, restaurant or event centre | Free | 5 working days |
| Withholding tax schedule template | List of payees, payments, rates and amounts withheld | Free | Credit note within 14 days |
Motor licensing forms
| Form | Purpose | Fee | Notes |
|---|---|---|---|
| Vehicle registration application | First registration of a vehicle in the State | ₦15,000 and up | Chassis verification required |
| Change of ownership form | Transfer of a registered vehicle to a new owner | ₦17,500 | Signed by both parties |
| Customised plate request | Application for a specific plate combination | ₦350,000 | Subject to availability and approval |
| Learner’s permit application | Application for a six-month learner’s permit | ₦6,000 | Age 18 and above |
| Driver’s licence application | First issue or renewal of a national driver’s licence | ₦15,000 / ₦21,000 | Biometric capture required |
| Vehicle non-use declaration | Declaration that a vehicle was off the road for a lapsed period | Free | Supporting evidence required |
| Replacement document request | Replacement of a lost licence, certificate or plate | ₦8,000 – ₦12,000 | Police extract required |
Property and MDA forms
| Form | Issuing MDA | Purpose | Fee |
|---|---|---|---|
| Land use charge objection form | Urban Planning & Development Authority | Objection to a property assessment | Free |
| Land use charge exemption claim | Urban Planning & Development Authority | Claim for a statutory exemption | Free |
| Building plan approval application | Urban Planning & Development Authority | Approval of a proposed development | ₦350 – ₦900 per m² |
| Certificate of Occupancy application | Ministry of Lands & Survey | Application for a statutory right of occupancy | ₦150,000 processing |
| Land title search request | Ministry of Lands & Survey | Search of the land register | ₦20,000 |
| Fire safety inspection request | State Fire Service | Booking of a premises fire safety inspection | ₦65,000 |
| Signage permit application | Signage & Advertisement Agency | Permit for a billboard, fascia or mobile advertisement | By type |
| Environmental impact assessment submission | Environmental Protection Agency | Submission of an EIA for review | ₦400,000 |
Prefer to file online?
Every form on this page has an online equivalent in the taxpayer portal that validates as you type, saves your progress and files directly. It is faster, it cannot be lost in transit, and it produces an acknowledgement reference immediately.
Documents uploaded once are reused across future applications, so a taxpayer who files the second time supplies far less than the first.
File online instead
Create a taxpayer account and every one of these forms becomes a few screens with your details already filled in.