Sample Application Letter for Tax Identification Number (TIN) in Nigeria

In Nigeria, a Tax Identification Number (TIN) is a unique ten-digit ID number assigned to individuals and businesses for tax purposes by the Federal Inland Revenue Service (FIRS) or relevant State Inland Revenue offices. Whether you're registering a business, opening a corporate bank account, or applying for government contracts, a TIN is essential.

One of the first steps in applying for a TIN is writing a formal application letter to the tax authority. This post provides a sample application letter for TIN in Nigeria, along with writing tips and the standard format to help you submit a professional and acceptable request.

What is a TIN and Why Do You Need One?

A Tax Identification Number (TIN) is used by tax authorities to identify taxpayers and monitor tax obligations. It is mandatory for:

• Business registration with the Corporate Affairs Commission (CAC)
• Opening a corporate bank account
• Filing VAT and Company Income Tax (CIT)
• Applying for government licenses and contracts
• Import/export transactions via Customs

Documents Usually Required for TIN Application

Before writing your TIN application letter, make sure you have the following documents ready:

For Individuals:

• Valid means of identification (e.g., National ID, Driver’s License, Passport)
• Utility bill or proof of address
• Completed TIN application form (obtainable at FIRS or online)

For Companies:

• Certificate of Incorporation (CAC)
• Memorandum and Articles of Association
• Company’s registered address
• Valid means of identification for company directors
• Completed TIN application form

How to Write an Application Letter for TIN

Here are key tips to keep in mind:

• Use formal business letter format.
• Address the letter to the Tax Controller or relevant FIRS office.
• Include your personal or business details clearly.
• Specify the reason for your application.
• Attach relevant supporting documents.

Sample Application Letter for TIN (Individual Applicant)

[Your Full Name]  
[Your Address]  
[City, State]  
[Phone Number]  
[Email Address]  
[Date]

The Tax Controller  
Federal Inland Revenue Service (FIRS)  
[Branch Address]  
[City, State]

Dear Sir/Madam,

APPLICATION FOR TAX IDENTIFICATION NUMBER (TIN)

I hereby apply for the issuance of a Tax Identification Number (TIN) for personal tax purposes.

I am an individual residing at the address above, and I require a TIN to fulfill my tax obligations and for general financial transactions. Please find attached copies of the required documents, including my means of identification and utility bill as proof of address.

Kindly process my application at your earliest convenience. Should you require any additional information, I am available at the contact details provided above.

Thank you for your assistance.

Yours faithfully,  
[Signature]  
[Your Full Name]

Sample Application Letter for TIN (Company Applicant)

[Your Company Letterhead]  
[Company Name]  
[Company Address]  
[Phone Number]  
[Email Address]  
[Date]

The Tax Controller  
Federal Inland Revenue Service (FIRS)  
[Branch Address]  
[City, State]

Dear Sir/Madam,

APPLICATION FOR TAX IDENTIFICATION NUMBER (TIN) FOR [Company Name]

We write to request the issuance of a Tax Identification Number (TIN) for our company, [Company Name], which was duly registered with the Corporate Affairs Commission on [Date of Registration].

We require the TIN to fulfill statutory tax obligations, open a corporate bank account, and engage in official business operations.

Please find attached the following documents for your review:
1. Certificate of Incorporation (CAC)
2. Memorandum and Articles of Association
3. Valid IDs of company directors
4. Utility bill showing company’s registered address

We kindly ask that the TIN be processed as soon as possible. We are available to provide any further documentation or clarification required.

Thank you for your kind attention.

Yours faithfully,  
[Authorized Signatory’s Name]  
[Position]  
[Company Name]  
[Signature and Stamp]

Application Letter for Tax Identification Number (TIN) Sample 3

[Your Name]
[Your Address]
[City, State, ZIP Code]
[Email Address]
[Phone Number]
[Date]

The Tax Comptroller,
Federal Inland Revenue Service (FIRS),
[Address]

Dear Sir/Madam,

Subject: Application for Issuance of Tax Identification Number (TIN)

I hope this letter finds you well. I am writing on behalf of [Your Company’s Name], a duly registered company with the Corporate Affairs Commission (CAC) under the Registration Number [Registration Number], to formally request the issuance of a Tax Identification Number (TIN) for tax purposes.

[Your Company’s Name] was incorporated on [Date of Incorporation], and it operates within the [Industry] sector. In compliance with the provisions of the Nigerian tax laws, we are required to obtain a TIN to facilitate the filing of tax returns and fulfill our tax obligations.

We kindly request that you process our application and issue the TIN at your earliest convenience.

Should you require any further information, please do not hesitate to contact me at [Your Phone Number] or via email at [Your Email Address].

Thank you for your attention to this matter. We look forward to your positive response.

Yours faithfully,
[Your Name]
[Your Position]
[Your Company’s Name]

Application Letter for Tax Identification Number (TIN) Sample 4

[Your Company Letter head goes here]

The Tax Comptroller,
Federal Inland Revenue Service (FIRS),
[Address]

Dear Sir/Madam,

Application for Tax Identification Number (TIN)

We humbly apply for Tax Identification Number (TIN) for the above named company. This will assist us in our business operations.

We anticipate your positive response.
 

Yours faithfully,
[Your Name]