Share with your friends

Nigeria: Requirement for mandatory registration by taxpayers

Nigeria: Requirement for mandatory registration

The Federal Inland Revenue Service (FIRS) issued a public notice on the statutory requirements for taxpayers to register for tax.


Related content

The registration requirement applies whether the taxpayer’s profits are exempted from tax or not. The registration is intended to enable the FIRS to maintain a reliable, accurate, and up-to-date database of all taxpayers and government agencies involved in tax revenue collection. 

The database will use International Standard Industry Classification coding system to classify taxpayers based on the nature of their businesses. Taxpayers are required to complete and submit a signed input registration form containing certain information relevant to their classification code.

Read a September 2020 report [PDF 370 KB] prepared by the KPMG member firm in Nigeria

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal