Taxpayers must be registered with relevant Tax Office nearest to them and obtain a Taxpayer Identification Number (TIN).
Taxpayers should render appropriate tax returns.
Taxpayers should obtain Assessment and Demand Notices where applicable.
Taxpayers should remit all taxes to the approved collecting Banks in the various forms so designed for such purposes and obtain an Electronic Ticket (e-ticket).
Taxpayers should present the e-ticket for the issuance of FIRS official receipts.
Taxpayers can now process their Tax Clearance Certificate accordingly.â