E-SERVICE · REGISTRATION

Business premises registration

Every shop, office, workshop, warehouse, filling station, clinic, school and factory operating in the State must be registered — separately, per premises — and renewed each January. It is the levy that establishes your business as a lawful economic unit in the State.

What is being registered, and why per premises

Business premises registration is authorised by Part II of the Schedule to the Taxes and Levies (Approved List for Collection) Act. It attaches to the premises, not to the business: a trading company with a head office on Murtala Mohammed Way, a warehouse in Sharada and three shops in Kwari Market registers five premises, each with its own certificate and its own renewal, all sitting under one Taxpayer Identification Number.

The reason is administrative rather than punitive. The State needs to know where economic activity physically happens — for enumeration, for planning, for emergency services and for the fair distribution of revenue between local government areas. A single company-level registration would tell us nothing about where the activity is.

The distinction between urban and rural premises follows the schedule of urban areas gazetted by the State. A first registration costs ₦10,000 in an urban area and ₦2,000 in a rural area; renewal is ₦5,000 and ₦1,000 respectively, and falls due on 1 January each year regardless of when the premises was first registered.

What it costs

Charge	Urban premises	Rural premises	Revenue head code	When due
First registration	₦10,000	₦2,000	12060002 / 12060003	Within 30 days of commencing operations
Annual renewal	₦5,000	₦1,000	12060004	1 January each year
Change of premises address	₦2,500	₦1,000	12060004	Within 30 days of relocation
Replacement of a lost certificate	₦2,000	₦1,000	12020004	On application
Late registration penalty	₦50,000	₦50,000	12030005	On assessment

The registration process

Register the business for a TIN

Premises registration attaches to a TIN, so the business must be registered first. If the business already has a TIN, sign in and skip to the next step.

Add the premises

Enter the street address, local government area, ward, the nature of activity carried on there, floor area and the number of people employed at that location.

Locate the premises on the map

Drop a pin, or let the portal read your coordinates while you are standing at the premises. This is what links your record to the enumeration register and prevents a duplicate capture later.

Upload evidence of occupation

Tenancy agreement, rent receipt, certificate of occupancy or a letter of allocation from a market authority.

Pay the registration levy

A payment reference is generated against revenue head 12060002 or 12060003. Pay through any accredited channel.

Verification visit

A revenue officer visits the premises within seven working days to confirm the address, the activity and the scale. You will be told the visit window in advance by SMS.

Certificate issued

The certificate is issued to your account and should be displayed at the premises. It carries a verification code any officer can check on the spot.

Documents required

Taxpayer Identification Number of the business.
CAC certificate of incorporation or business name registration.
Tenancy agreement, rent receipt, certificate of occupancy or market allocation letter.
A photograph of the premises frontage showing any signage.
Valid means of identification of the proprietor or an authorised officer.
Where the activity is regulated, the relevant sector licence — for example a health facility licence or a private school approval.
The previous year’s certificate, where this is a renewal.

Penalties for default

Operating unregistered business premises attracts a penalty of ₦50,000 under the State Revenue Administration Law, plus payment of the registration levy for every year the premises has operated.

Renewal not effected by 31 March attracts interest at the Central Bank monetary policy rate plus five per cent, calculated from 1 January.

Premises operating without registration after a demand notice and the statutory notice period may be sealed on the written authority of the Executive Chairman.

Frequently asked

I trade from a table in the market. Is that "premises"?

A permanent stall or lock-up shop is registrable premises. A mobile trader without a fixed location falls instead under the presumptive tax arrangement for the informal sector, which is a flat annual charge of ₦12,000. Speak to the area revenue office before assuming which applies to you.

Is my home office registrable?

If clients or customers come to it, goods are stored in it, or staff work from it, yes. A purely administrative desk in a private house from which no business is transacted is not.

Do I pay again if I move?

No, you pay a change of address charge of ₦2,500 in an urban area. The registration follows the business, but the new address must be verified.

Do government agencies and NGOs register?

Government agencies do not pay the levy but must record their premises in the register. Non-governmental organisations register and pay unless they hold a written exemption from the Board in respect of premises used exclusively for charitable purposes.

Does registration exempt me from local government charges?

It exempts you from any duplicate premises charge, because business premises registration is a State revenue head. Local governments may still levy the charges assigned to them in Part III of the approved list, such as shop and kiosk rates in their own markets.

Register your premises

Ten working days from a complete application, including the verification visit.

Start registration Business taxpayers