1. Register as a corporate entity with the Corporate Affairs Commission, (CAC);
2. For new business owners, if you do not get your Tax Identification Number, (TIN) via mail or SMS two weeks after you register your business at CAC, please call Mr. Oluyemi Ojudu on 08054891627. TIN is free. You could also email email@example.com.
For registered businesses that have not obtained or have forgotten their TIN, click here: http://apps.firs.gov.ng/tinverification and type in your RC Number / BN Numberto ascertain your TIN. Your corresponding business name and the assigned TIN and Tax office will be displayed. TIN has been issued to all registered companies, enterprises and not for profit organisations.
3. Register to file and remit Value Added Tax, (VAT) and Withholding Tax (WHT) at the nearest FIRS office. (See the list of FIRS offices:
FIRS Office Locator.html
4. Note that you must fileand pay VAT and WHT tax returns not later than the 21st of every month.
5. You can also download VAT and WHT tax forms here:
6. To obtain your Tax Clearance Certificate (TCC) online, click here:
https://tcc.firs.gov.ng/ Once you have paid all taxes due. You could also apply for your TCC at the office where you file your returns.
7. If you want to verify TCC submitted by third parties, click here:
8. File your Companies Income Tax, (CIT) returns not later than six months at the end of the year. That is, by June 30th, if 31st December is your Accounting Year End; or 18 months after your registration, whichever comes first. Print CIT form here: