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Nigeria - Get Withholding Vat Return


Procedure

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Apply In-Person:

  1. To get withholding Tax Return, please visit the Income tax office of Federal inland revenue service.
  2. The address and contact details of the office can be found in the following link: Link
  3. Visit the Office and get the Application to Get Withholding Tax Return from the relevant department or you can download the application from the following link: Link (page1)
  4. Please fill the application with essential information and details and it should be attested with the applicant’s signature.
  5. Make sure that you have all the documents that are listed in “Required Documents” section of this page. Attach all the important documents mentioned.
  6. Then, it should be submitted to the relevant authority. Also pay the required fees for the application process at the office as directed by the officials. (if applicable) And also receive the acknowledgement slip for the fee paid.
  7. And your application and attached documents will be passed for verification to check if there is any deficiency.
  8. After all the processes are completed, concerned officials will approve the application and proceed with return of withholding tax..




Required Documents

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  • Completed Application form
  • Applicable proof of Identity
  • Valid proof of residence
  • Taxpayer Registration proof
  • Documented Financial statements
  • Any supporting document
  • Valid Tax identification number
  • Payment receipt





Office Locations & Contacts

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Federal Inland Revenue Service - Headquaters
Revenue House, 15 Sokode Crescent,
Wuse Zone 5, Abuja
Tel: +234 (0)9074 444 441, +234 (0)9074 444 442, +234 (0)9460 2700-29
Website: Link
Office Locator : Link



Eligibility

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  • Any person who wishes to get VAT tax return can apply.
  • Any registered entity for VAT tax, which has an activated Income tax product can apply.



Fees

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Explain the fees structure which is required for obtaining the certificate/document.



Validity

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Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever



Documents to Use

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Application form link; Link



Sample Documents

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Please attach sample completed documents that would help other people.



Processing Time

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  • The process usually takes 30-120 days.
  • Please contact the office for updated details



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Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.gIn the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.




Instructions

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  • Please do fill the application form with correct information and fill all the required columns.
  • Do submit the application to the concerned authority with required documents attached.
  • Kindly pay the required amount for the application process while submitting the application form at the office.



Required Information

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  • Name and address of the applicant
  • Contact details and email address
  • Valid tax identification number




Need for the Document

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Any person who wishes to get VAT tax return inside of Nigeria must apply for VAT tax return at the Income tax office / Federal Inland revenue service.


Information which might help

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  • VAT is a consumption tax paid when goods are purchased and services rendered
  • It is a multi-stage tax
  • VAT is borne by the final consumer
  • All goods and services (produced within or imported into the country) are taxable except those specifically exempted by the VAT Act
  • VAT is charged at a rate of 7.5%
  • Some goods and services such as non-oil exports are zero rated
  • All taxable persons are required to file VAT monthly returns not later than 21st day following the month of transaction


Under the Nigerian VAT regime, three groups of taxpayers are obligated to deduct VAT at source and remit directly to the tax authority. These are:

  • Nigerian companies that are carrying on VATable transactions with non-resident companies within the country;
  • Government ministries, statutory bodies and other agencies of government; and
  • Companies operating in the oil and gas sector.



Other uses of the Document/Certificate

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Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.




External Links

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Place some external links which might help.



Others

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More information which might help people.




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