Nigeria - Apply for a Tax Return

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Procedure

Apply In-Person:

1. To apply for filing a tax return in person, the applicant must visit any 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: Office locator link
3. Visit the office and get an application form to apply for a Tax return as applicable to your requirement from the respective department.
4. You can also find the application forms in the following page: application forms
5. Make sure that you have all the documents listed in the “Required documents” section of this page.
6. Now, complete the application form with appropriate information under relevant sections. Attest it with your signature once completed.
7. Once completed filling the application form, attach all the required documents with the completed form.
8. Make the required payment as directed by the officials.
9. Submit the application form along with the required documents in person to the relevant authority at the office.
10. 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 file the relevant tax returns.
    

Apply Online
Note: To make use of the online application, the applicant 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 filing a Tax return online, the applicant has to visit the e-Filing website by clicking the following link: online application link
7. Visit the link and enter the user credential in the relevant fields and click “Login” button.
8. After logging in, go through the content present in the homepage and get to know the type of file that needs to be filed return for.
9. Locate and click on the Taxpayer services option to view the list of tax products that you have registered for.
10. Find the tax type for which you want to file return and make a click on it. Tax return form for that product will open.
11. Complete the form by filling the details as required, upload documents wherever necessary by following the on-screen instructions.
12. After submission, make the required payment as directed after which the application and other documents will be forwarded for examination and verification processes.
13. Once the verification and validation processes are over, the application will be approved and the officials will proceed to take required steps to file the relevant tax returns.

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Required Documents

• Completed tax returns form
• Audited financial statement document
• Document containing Tax computations
• Duly completed Self Assessment form
• Document containing Capital allowances computation
• Fixed assets schedule document
• Proof/receipt of payment of due taxes

Requirements with respect to the Tax category can be found in the following document: required documents list

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 entity for tax, that has an activated tax product and owes to the Republic, can apply.
• The entity can be an individual or a registered organisation.

Fees

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

Validity

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

Documents to Use

You can find the tax return forms in the following page:

• application forms
  
• Link
  

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

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Related Videos

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

• 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.
• For more information, please refer the following document: Link

Required Information

• Company name
• Physical and postal address
• Email and Website address
• Tax Identification Number
• Financial summary
• Other relevant tax details

Need for the Document

• Any registered taxpayer is required to file and submit the return for the Tax products that he/she has activated, in order to provide a detailed structure on taxable money values and taxations paid on them.
  

Information which might help

• There are various kinds of taxes laid on the taxpaying entities of Nigeria whose returns are to be filed within the due period stipulated by the FIRS.
  
• For more information regarding tax returns: Link
  

Other uses of the Document/Certificate

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

External Links

• Frequently asked questions
  

Others

More information which might help people.