Apply In-Person:

1. To apply for Transfer Pricing Declaration of a Company in person, the applicant must visit any nearest tax office of the Federal Inland Revenue Service.
2. Address and contact details of the FIRS offices in various locations inside the Republic can be found in the following page Link
3. Visit the office and obtain a Transfer Pricing Declaration form from the respective department.
4. Make sure that you have all the documents listed in the “Required documents” section of this page.
5. Now, complete the application form with appropriate information under relevant sections. Attest it with your signature once completed.
6. Once completed filling the application form, attach the required documents with it.
7. Pay the required amount of fees (if any) as directed by the officials and submit the application package in person to the relevant authority at the office.
8. After submission, the application and other documents will be forwarded for examination and verification processes.
9. Once the verification and validation processes are over, the application will be approved and the officials will proceed to take required steps to record the Transfer pricing structure with respect to the declaration.
10. Meanwhile, the applicant can also check with the office regarding the progress of the application.
    

• Completed TP declaration form
• Copy of audited financial statements
• Copy of self-assessment
• Tax computation document copy
• Particulars of directors of reporting company (Schedule C)
• Particulars of major shareholders of reporting company (Schedule D)
• Particulars of subsidiary or other connected person (Schedule F)
  

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

Any taxpaying organisational entity or a business structure in Nigeria, that is yet to declare its transfer pricing, can apply.

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

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

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Please explain processing time taken in obtaining the document/certificate.

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'.

• This form may be completed electronically, printed, signed and packaged for submission at the tax office where taxpayer’s file is resident.
• This form is to be completed once except in the event of significant changes to the information earlier provided.
• Use separate sheets for additional business activities sited in different locations.
• Separate schedules should be completed and attached for each director, major shareholder and subsidiary or any other connected person of the Reporting Company.
• All information should be entered in the English Language
• Failure to submit this form on time attracts penalty as prescribed in the relevant tax law.
  

• Name of Reporting Company or Entity
• Incorporation Number
• Country of Incorporation
• Nigeria Tax Identification Number
• Foreign Tax Identification Number
• Registered Address
• Mailing Address
• Addresses of all Business Locations
• Telephone Numbers and E-mail Address
• Web Address
• Particulars of immediate parent company
• Particulars of Directors
• Particulars of major shareholders of reporting company
• Particulars of subsidiary or other connected person
• Particulars of external auditors
• Particulars of tax consultants
• Particulars of company secretary
• Details of the applicant
  

Transfer Pricing Declaration must be done to intimate the tax authority in your state about the rules, methods and structure of the pricing transactions within and between other units of the same organisation or company.

• Any person holding up to 10% of the company’s paid-up capital is a major shareholder.
• Any company in which the reporting company owns more than 50% of its paid-up capital is its subsidiary.
  

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

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