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I’m sorting out my tax paperwork.

Start with Tax IDs, returns, records and tax clearance.

A starting point, not a complete checklist. These explanations come from Nigeria Tax Administration Act, 2025. Other laws and the details of your situation may also matter.

Draft explanations. Under editorial review; not yet approved for publication.

  1. Obligation

    Register and get a Tax ID

    Every taxable person must register with the relevant tax authority and obtain a Tax ID. A government body or company that gives a contract to someone who is not registered is also penalised.

    Conditions & practical details
    Who this applies to
    Every taxable person.
    How to use it
    Request your Tax ID from your state tax authority or the Nigeria Revenue Service.
    If you don’t
    ₦50,000 for the first month you are unregistered, then ₦25,000 for each further month. A body that awards a contract to an unregistered person pays ₦5 million.
    Full explanation →s. 4

  2. Obligation

    Put your Tax ID on returns and deals

    Your Tax ID must appear on tax returns and on documents for transactions, and you need it to get a contract with any federal, state or local government body. Banks, insurers and stockbrokers must collect it from customers.

    Conditions & practical details
    Who this applies to
    Every taxable person.
    How to use it
    Give your Tax ID to your bank and put it on invoices and contracts.
    If you don’t
    Where a contravention has no specific penalty, section 127 provides a ₦1 million administrative penalty or, on conviction, up to three years in prison, a fine, or both. Applicability depends on the precise contravention and any specific statutory provision.
    Full explanation →s. 8

  3. Obligation

    Report changes to your tax details

    Tell the tax authority within 30 days when your name, trading name, business location, phone, email or registered address changes, and, for companies, when anyone comes to hold 5% or more of the shares or the business is sold or merged. The provision also covers relevant beneficial-ownership, trust, partnership and cessation or transaction particulars.

    Conditions & practical details
    Who this applies to
    Every taxable person.
    How to use it
    Update your details with the tax authority as soon as anything changes.
    When
    Within 30 days of the change
    If you don’t
    For a change of address or ceasing business: ₦100,000 for the first month, then ₦50,000 for each further month.
    Full explanation →s. 9

  4. Obligation

    File a tax return, even if you owe nothing

    Individuals and companies have annual-return duties even when no tax is payable, under the relevant provisions. Employees must also file their own annual return of income from all sources. Company returns follow section 11; it excludes a nonresident company’s return under subsection (2) for a year in which its only income has already suffered final tax at source.

    Conditions & practical details
    Who this applies to
    Every taxable person, and non-residents liable to Nigerian tax.
    How to use it
    Include a self-assessment, your income from every source, your reliefs, and proof of tax paid.
    When
    Individuals: the applicable annual-return deadline must be checked against current regulations and authority guidance. Established companies: within six months after accounting year-end; newly incorporated companies: 18 months after incorporation or six months after the first accounting period, whichever is earlier, subject to section 11.
    If you don’t
    ₦100,000 for the first month you fail to file, or knowingly file an incomplete or inaccurate return, then ₦50,000 for each further month.
    Full explanation →ss. 11, 13 and 14(3)

  5. Obligation

    Keep proper books and records

    Every person, including a company exempt from incorporation, must keep sufficient books and records to establish tax liability, whether or not tax is payable. Keep them for at least six years after the relevant year of assessment. Where records are in another language, the authority can require a certified English translation at the taxpayer’s expense.

    Conditions & practical details
    Who this applies to
    Everyone, including companies exempt from incorporation.
    How to use it
    Keep receipts, invoices and bank records, on paper or digitally.
    When
    Keep each year's records for at least six years
    If you don’t
    ₦10,000 for an individual, ₦50,000 for a company, for failing to keep books or to produce them on request.
    Full explanation →s. 31

  6. Your right

    A tax clearance certificate within two weeks

    Where the authority is satisfied your assessed tax has been paid or none is due, section 72 requires a tax clearance certificate within two weeks of your request, or reasons for denial. The certificate discloses the preceding three years’ tax position.

    Conditions & practical details
    Who this applies to
    Anyone whose tax is paid up or who owes none.
    How to use it
    Request it before you need it: government bodies and banks must ask for it for certificates of occupancy, building plan approval, government contracts, and import, export and trade licences.
    Full explanation →s. 72

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