The underlisted items must be presented by the Taxpayer before a Tax Refund can be processed. They are:

1. The taxpayer must be registered for Tax purposes with any of the FIRS Large Tax Offices (LTO), Medium Tax Office (MTO), or Micro and Small Tax Office (MSTO).

2. Original copy of Tax Refund Request application from Taxpayer or Collecting Bank stating clearly the following:

  • The precise ground giving rise to the refund.
  • The tax type for which refund application is being made.
  • The period in which transactions giving rise to request arose.

3. The Refund request application from the Taxpayer or Bank should contain the following depending on reason for refund request:

  • Original documents completed by the taxpayer for the transaction; should include:
    • Original FIRS pay-in-slip (Bank Teller)
    • WHT Schedule (when applicable)
    • PAYE deduction Schedule (when applicable)
    • Original copy of stamp duty document (un-utilized stamp duty only).
    • Photocopy of the stamp duty document for utilized stamp duty.
    • Certificate of stamp duty (un-utilized stamp duty only).
    • Letter of authority from the promoters of the company (un-utilized stamp duty only)
    • e-ticket (Electronic payment acknowledgement receipt)
    • Copy of cheque / draft /payment instruction used for the payment
    • Original FIRS receipt issued for the payment
    • Where the correct payment was affected, the photocopy of FIRS receipt issued for the correct payment and original copy of FIRS receipt of the Overpaid amount.

4. Tax Refund Application will be processed in the name that appears on the Pay- Direct platform in case of existing Taxpayers.

5. Banks are required to provide an indemnity letter for all refund being sought. This indemnity letter must be duly stamped at our appropriate stamp duties office.

Please note that:

All the documents submitted above will be carefully verified and audited where applicable by FIRS and only successful applications will be passed on to the approving authority for Tax Refund, which must be made within ninety (90) days of the decision of the Service that you qualify for a refund.

…… it pays to pay your tax.

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For enquiries or feedback about service received at any of our offices nationwide, please mail any of the listed addresses, or call the following numbers:

Phone Numbers 09074444441
Revenue House,
20 Sokode Crescent,
Wuse Zone 5,