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4 August 2013

on 4 comments

How to Get Tax Clearance Certificate for your Company in Nigeria

Tax clearance certificate is one of the documents necessary for various corporate transactions by both individuals and corporate organisations in Nigeria. In this article, I want to discuss on how to get tax clearance certificate for your company in Nigeria which is usually after the taxpayer has gotten a valid taxpayer’s identification number (TIN) from the Federal Inland Revenue Service (FIRS). The process is
somewhat thorny cumbersome but achievable. Also, the process of getting tax clearance certificate in Nigeria can be different depending on the dynamics of your organisation.  I will try as much as possible to outline the steps involved in the process in simple terms to ensure clarity.  This article will be relevant to entrepreneurs registering for corporate income tax, VAT and PAYE.  

Documents Needed For Application of Tax Clearance in Nigeria

  1. A copy of Certificate of Incorporation of the company issued by the  corporate affairs commission (CAC)
  2. Memorandum and Article of Association
  3. Name, address of tax adviser; this is your tax consultant
  4. Name and address of directors; you can provide this with Form CAC 3, Notice of registered address
  5. Personal Tax Clearance Certificate of your MD or any Director in your company
  6. Necessary document(s) showing your correct business address

Where to go with these Documents
Having gathered all these required documents, go ahead and visit any Integrated Tax Office and register to obtain your taxpayer identification number

After that What Next?
The next step is the application for tax clearance certificate. Proceed and collect the following:

  • Taxpayer registration input form (TRIF/2006/001 COYS)
  • FIRS questionnaire and
  • Letter of appointment of tax adviser and a letter of acceptance

Completed application form (triplicate) and the questionnaire should be submitted with the original certificate of incorporation to the tax comptroller for perusal.

A tax reference number will given to the applicant upon acknowledgment of the completed taxpayer registration input form and all required documents

From here you can then file an application for the tax clearance certificate which will be available in due date.

Fees Required for Tax Clearance Certificate in Nigeria
As at the time of writing this post, the required fees for collection of tax clearance certificate depends on the dynamics of the company. Also, there are many other considerations and I will like you to read this for clarity. However, there are no fees for newly registered companies before six months of incorporation.

Hint: To make the process hassle-free, you will have to hire an accountant that will act as your tax consultant

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  1. "However, there are no fees for newly registered companies before six months of incorporation."

    This is not correct as a newly registered company would be required to pay a Pre-operation levy of N20,000 in order to obtain a tax clearance certificate.

    1. @Shelze Consulting: Thank you for your input. This guide will, as a matter of necessity, generate an informative thread to ensure astute comprehension of your readers.

  2. Great Article. Thanks for the info. Does anyone know where I can find a blank "Application for Tax Clearance Certificate Form" to fill out?

  3. Very Nice Information !!

    Thanks for sharing a informative information.

    Outline Company Incorporation