E-SERVICE · REGISTRATION
Taxpayer Identification Number (TIN)
The TIN is your permanent identity in the tax system — one number, issued once, valid for life and recognised in every State of the Federation. It is free, and no bank, ministry or contractor may charge you for obtaining one.
Who must register
Every individual aged eighteen and above who is resident in the State and derives income from any source must hold a Taxpayer Identification Number. So must every business, whether it is a registered company, a business name, a partnership, a cooperative, a school, a hospital, a hotel, a non-governmental organisation or a government agency. Section 10A of the Personal Income Tax Act makes registration a legal obligation, not an option, and makes the TIN the reference by which every subsequent transaction with the Service is identified.
You will also find that you cannot get far without one. A TIN is required to open a corporate bank account, to register on the State contractors list, to bid for any public contract, to obtain a tax clearance certificate, to process a certificate of occupancy, to register a vehicle in a company name, to import goods, and to receive payment from any ministry, department or agency of Government.
One person may hold only one TIN. The register is verified against the National Identity Management Commission database at the point of issue, and against the Corporate Affairs Commission for registered entities, precisely to prevent the same taxpayer appearing under several numbers. If you believe you already have a TIN — for instance one issued by another State — do not apply again; use the lookup on the portal or ask the service desk to confirm it.
TIN registration at a glance
₦0
Cost
Free of charge, always
Same day
Turnaround
Usually within 15 minutes online
1 per person
Limit
Verified against NIN and CAC
Nationwide
Validity
Recognised by the Joint Tax Board
How to register
Fifteen minutes online, or one visit to an area revenue office if you would rather be helped through it.
Create a taxpayer account
Go to the taxpayer portal and register with your phone number and email address. A one-time code confirms the phone number. This account becomes your permanent point of contact with the Service.
Choose your taxpayer type
Individual, Business Name, Limited Company, Partnership, School, Hospital, Hotel, Government Agency, NGO or Cooperative. The form adapts to the type you select.
Enter your identity details
Individuals supply their National Identification Number, date of birth and residential address; entities supply their CAC registration number and registered address. Both are verified electronically in real time.
Add your economic details
Sector of activity, the local government area and ward where you operate, the date business commenced, and, for employers, the number of employees.
Upload the supporting documents
Listed below. Photographs of originals taken on a phone are acceptable provided every corner of the document is visible and the text is legible.
Submit and receive your TIN
Where NIN or CAC verification returns cleanly, the number is issued immediately and sent by SMS and email. Where it does not, a revenue officer reviews the application within two working days.
Documents required
Individuals need the first four; entities need the remainder as well.
- National Identification Number (NIN) slip or national identity card.
- A recent passport photograph.
- Proof of residential address — a utility bill, tenancy agreement or a letter from the ward head.
- A working phone number and email address.
- CAC certificate of incorporation or business name registration certificate.
- CAC status report or Form CAC 1.1 showing directors and shareholding.
- Memorandum and articles of association, for a limited company.
- Partnership deed, for a partnership.
- Letter of appointment of the authorised contact person, on letterhead.
- Evidence of the business premises — tenancy agreement, certificate of occupancy or rent receipt.
Timelines and service standards
| Stage | Standard | What happens if it slips |
|---|---|---|
| Online application with clean NIN/CAC verification | Immediate | Escalate to the service desk on 0800 IGR HELP |
| Application requiring manual review | 2 working days | Automatic escalation to the Assistant Director, Taxpayer Registration |
| Correction of an error in an issued TIN record | 3 working days | Escalate through the taxpayer service desk with the acknowledgement reference |
| Recovery of a forgotten TIN | Immediate on the portal | Attend any area revenue office with proof of identity |
| Deregistration on cessation of business | 10 working days | A final assessment must be settled before deregistration is approved |
Penalties for operating without a TIN
Carrying on business in the State without registering attracts a penalty of ₦50,000, together with payment of all revenue that would have been due from the date business commenced.
Failure to register as a taxable person also exposes you to a best-of-judgement assessment under section 65 of the Personal Income Tax Act — an assessment raised on the Service’s own estimate of your income, which you then have the burden of displacing.
A false statement made in an application for registration is an offence under section 95 of the Personal Income Tax Act.
Questions about the TIN
Is there any charge for a TIN?
I already have a TIN from another State. Do I need a new one?
Can a company and its directors share a TIN?
I do not have a NIN. Can I still register?
What happens when I close my business?
Register now — it costs nothing
Create your taxpayer account and get your Taxpayer Identification Number the same day.