About TIN Program
Taxpayer Identification Number (TIN) is an initiative of the Joint Tax Board and it is basically an electronic system of tax registration, which would be unique to identify taxpayers for life and would be available nationwide. Harmonised national TIN Program is a strategic initiative of the Joint Tax Board (JTB) in which a national database of all taxpayers will be created.
Section 86 (9)(d) of the Personal Income Tax Act, cap P8, LFN 2007 and Section 8 (q) of the Federal Inland Revenue Service (FIRS) Establishment Act,2007 provides for FIRS and State Board of Internal Revenue (SBIR) to collaborate in issuance and administration of Taxpayer Identification Number (TIN) to all taxable persons (individuals and corporate).
These provisions were given effect by the constitution of the National TIN Implementation / Steering Committee in July 2008 with the FIRS, States BIR and other key stakeholders as members by the JTB.
Purpose of the TIN Program
The objective of this Program is to carry out a successful roll-out and implementation of the Taxpayer Identification Number (TIN) for Nigeria and the development of a related database linked to all relevant stakeholders in the Nigerian tax administration in order to bring Nigeria’s tax administration and practice in line with global best practices.