Nigerian Tax, TIN & Compliance Guides

Most working adults are expected to have a Nigerian Tax Identification Number, especially for opening a business bank account, applying for a Tax Clearance Certificate, bidding on contracts or seeking some visa categories. Many already have one auto-generated from their BVN by the Joint Tax Board. The right first step is to verify on tin.jtb.gov.ng before queueing at a state tax office.

For CAC-registered companies and business names from 2020 onwards, the FIRS and JTB integration generates a TIN automatically and prints it on the CAC certificate. Older entities, NGOs and incorporated trustees often still need to apply separately at the FIRS office. Confirm on the jtb.gov.ng lookup before assuming the TIN is active.

VAT is charged at 7.5 per cent on most goods and services in Nigeria, increased from 5 per cent under the Finance Act. Businesses with annual turnover at or above ₦25 million are required to register for VAT, charge it on invoices and file monthly returns by the 21st of the following month. Small businesses below the threshold are exempt from filing.

PAYE is a state tax, not a federal one, so it is remitted to the State Internal Revenue Service of the state where each employee actually lives and works. For most Lagos-based staff that is LIRS, with its own portal and PAYE schedule. Rivers staff go to RIRS, Kano to KIRS and so on. Remitting PAYE to FIRS is a common mistake and leaves the state IRS still treating the staff as owing.

A TCC is typically valid for one calendar year from the date of issue. It covers the three years of returns preceding the issue date, which is why the issuing officer will ask for that history. Visa-issuing embassies and government tender boards usually want a TCC that has not expired, so check the issue and expiry dates before submitting.

TaxPro Max is the FIRS e-filing portal at taxpromax.firs.gov.ng, used by companies and partnerships to file company income tax, VAT, withholding tax and education tax. Personal income tax for employees is filed separately at the relevant state IRS. TaxPro Max replaced the older Integrated Tax Administration System and is the only sanctioned channel for federal e-filings.

Yes. If your employer over-deducted PAYE, the state IRS can issue a refund or apply the excess against future liabilities. The route runs through your employer's annual employer return and your own income tax computation. Refunds take time, so the practical approach is to flag the error to payroll early in the year so it can be corrected by adjusting the next month's deduction.

No. NigeriaHowTo is independent and never files returns, requests a TCC or handles any tax payment. All filings have to be done on taxpromax.firs.gov.ng or your state IRS portal, or through an accredited tax professional. Anyone messaging users claiming to be us and offering to 'process' a TIN or TCC is not us.