Letter of Application for Tax Identification Number

What is a Tax Identification Number (TIN) application letter?

A TIN application letter is a document an individual or business can send to the Federal Inland Revenue Service (FIRS), requesting to be registered to remit their taxes.

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 organization in Nigeria must be registered.

What is a TIN?

The TIN (Tax Identification Number) is a unique ten-digit ID number that is issued to a party after registration.

When a party obtains a TIN, it shows that the individual or organization is a registered taxpayer in Nigeria. Upon registration, the individual, business, or organization receives a TIN, which allows them to remit taxes in Nigeria.

Is it mandatory to apply for TIN?

Yes, it is mandatory to apply for a TIN for all taxpayers, including individuals and businesses.

For more information about obtaining a TIN, please refer to the legal guide on "How to Obtain a Tax Identification Number."

What are the essential requirements of the TIN application letter?

For individuals, the following details are required in the TIN application letter:

• Full name of the applicant;
• Nationality of the applicant;
• Residential address of the applicant;
• Applicant's phone number or email address;
• Phone number and email address;
• Applicant's valid means of identification, including international passport, driver's licence, or national ID card.

For companies, business names and incorporated trustees, the following details are required in the TIN application letter:

• Applicant's full business name;
• Business registration number;
• Business address;
• Date of commencement of business;
• Full names of shareholders of the company;
• Full name of the proprietor or partners (for business names);
• Full name of the trustees (for incorporated trustees);
• Type of business and objectives of the business.

What are the prerequisites for the TIN application letter?

Before applying for TIN, individual applicants must have a valid means of identification, a valid residential address, and must be legally allowed to work in Nigeria.

On the other hand, Nigerian businesses and registered organizations must be registered with the Corporate Affairs Commission (CAC), and have their business registration documents including the Memorandum and Articles of Association.

Who needs a TIN application letter?

• Individuals: All individuals who are 18 years and above and are eligible to pay taxes in Nigeria are required to obtain a TIN. This includes employees and independent contractors.
  
  
• Businesses: All registered businesses in Nigeria, including companies, partnerships, and sole proprietorships, must have a TIN. This is required for tax compliance and other statutory obligations.
  
  
• Foreign nationals or non-residents: Individuals and businesses that are not resident in Nigeria are liable to pay taxes if they earn an income in Nigeria, whether directly or indirectly.

What should be done once the TIN application letter is ready?

The TIN application letter should be printed and signed by the applicant. The TIN application letter can also be electronically signed and printed.

• If the applicant is a company, only one director of the company is required to sign the TIN application letter; and
• If the applicant is a business name, such as sole proprietorship and partnerships, the sole proprietor or a partner as the case may be, should sign the TIN application letter.

After signing, the TIN application letter should be sent to the nearest FIRS office.

Note: The FIRS has several locations in several parts of Nigeria. The applicant can submit their TIN application at any FIRS office.

Which documents should be attached to the TIN application letter?

This TIN application letter should be sent to the requisite FIRS office along with the following documents:

• a duly completed TIN application form (the form can be obtained at any FIRS office) (for all applicants);
• one copy of the certificate of incorporation of the company (for companies);
• one copy of the certificate of business name or incorporate trustees registration (for business names and incorporated trustees);
• one copy of the company's Memorandum of Association and Articles of Association (for companies);
• copy of the identification document (for individuals);
• utility bill of the applicant (for individuals).

For more information about obtaining a TIN, please refer to the legal guide on "How to Obtain a Tax Identification Number."

Is it necessary to notarize a TIN application letter for it to be valid?

No, TIN application letters are not notarized in Nigeria.

Is it necessary to have witnesses for the TIN application letter?

No, it is not necessary to have witnesses for TIN application letters.

What are the costs involved in the finalization of the TIN application letter?

Obtaining a TIN in Nigeria is free unless the applicant chooses to hire an attorney or third party to apply on their behalf. In that case, the applicant might incur costs for the services of the third party.

After applying, how long does it take to have the TIN issued?

Ordinarily, the TIN should be issued the same day the application is submitted, unless the applicant is required to provide additional information or complete additional steps.

Which laws apply to a TIN application letter?

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.