Nigeria - Apply for a Company Tax Clearance Certificate

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Procedure

Apply In-Person:

1. To apply for obtaining a Company Tax Clearance Certificate in person, the applicant must visit the office of the Federal Inland Revenue Service in which he/she files returns.
2. Address and contact details of the FIRS offices in various locations inside the Republic can be found in the following page: Office locator link
3. Visit the office and get an application form to apply for a Company Tax Clearance Certificate as applicable to your requirement 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 all the required documents with the form and submit it in person to the relevant authority at the office.
7. After submission, you will have to make the payment as directed (if any).
8. On successful payment, 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 issue the Certificate.
10. When the Certificate is ready to be collected, the applicant will be informed to collect by any means as applicable.

Apply Online
Note: To make use of the online application, the company must have already obtained a registration to access e-filing.

1. To register for e-filing, the applicant has to visit any nearest FIRS office in person.
2. Address and contact details of the FIRS offices in various locations inside the Republic can be found in the following page: Office locator link
3. Visit the office and obtain an application form to register for e-filing from the relevant department. Or click here to download: application form
4. Complete the application form with appropriate details as required and submit the application form at the office for e-filing account activation.
5. Also pay the required fees for activation and you will be provided with your user details after some formal processes.
6. To apply for obtaining a Company Tax Clearance Certificate online, the applicant must visit the FIRS online e-TCC portal by clicking the following link: Apply Online
7. Visit the link and login into your account using the credentials. Your taxpayer profile will be set for usage as you wish.
8. Locate the link for applying to obtain a Tax Clearance Certificate and click on it.
9. Application form will be opened, complete it with all the required information that has been asked and upload documents wherever necessary.
10. Then proceed to submit the application by clicking applicable button. After submission, the application and other documents will be forwarded for examination and verification processes.
11. Once the verification and validation processes are over, the application will be approved and the officials will proceed to take required steps to issue the Certificate.
12. When the Certificate is ready to be collected, the applicant will be informed to collect by any means as applicable.

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Required Documents

• Tax Registration document containing TIN (as applicable)
• Certificate of Incorporation
• Certificate of Registration
• Financial Statements
• Previously obtained Tax Clearance Certificate (if any)

Office Locations & Contacts

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

• Any registered company in Nigeria, that owes tax to the Federal Inland Revenue Services, can apply to obtain a Clearance certificate.
• The company must have obtained and possess an Incorporation and Registration Certificate.
• The company must have already registered as a taxpaying entity with the Federal Inland Revenue Services by following the in-person procedure and possess an Identification Number as a taxpayer.

Fees

• Please approach the authorities for fees details.
  

Validity

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e.g. Birth Certificate Valid Forever

Documents to Use

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Processing Time

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Instructions

• Make sure that you attach all the required documents as specified by the authority to avoid rejections.
• Applicants are advised to complete their application forms legibly with full information and attach all the required documents properly to avoid rejections.

Required Information

• Tax Identification Number
• Company particulars
• Contact details and email address
• Financial details
• Previously issued TCC number and date
• Tax details
• Registration certificate number
• Incorporation date

Need for the Document

• A Company Tax Clearance Certificate may be required when a company is subjected to prove it is tax compliant with the Federal Inland Revenue Services and has cleared all the taxes due when it needs to obtain any governmental service related to revenue.
  

Information which might help

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Other uses of the Document/Certificate

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External Links

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