Documents and information you need to register

Checklists for individuals and businesses before you start your tax registration.

Written by Cross River Administrator

There is nothing worse than getting to the middle of an important registration process and discovering that the one piece of information you need is sitting somewhere you cannot find it.

Your phone is in one place.
Your documents are in another.
Your NIN details are somewhere else.
And suddenly, a process that should have been straightforward becomes a treasure hunt.

Let's avoid that.
Before you begin your tax registration journey, take a few minutes to gather the information and supporting documents you may need.

Think of this article as your tax registration-ready checklist.

You don't necessarily need every item listed below in every circumstance. The exact information or supporting evidence required may depend on who you are, the nature of your activities, and the registration channel you use.

But having the relevant information available will help make your registration experience smoother and reduce errors.

Part one — If you are registering as an individual

If you are registering as an individual taxpayer, have the following information readily available where applicable.

1. Phone Number

An active phone number that you can access.

Make sure it is correctly entered and belongs to, or is legitimately accessible by, the person being registered.

2. Current Photograph / Selfie:

You may be required to provide a recent photograph or selfie through the registration platform.

Have a clear, current photograph available where the registration channel requires one.

Good lighting. Clear face. No filters.

Your tax profile needs you—not your favourite Snapchat version.

3. National Identification Number (NIN):

Have your NIN available. For individuals, the current national Tax ID framework uses the NIN as the foundational identity record for linking an individual's tax identity.

Make sure the details associated with your NIN are accurate.
If there is a discrepancy in your identity information, it is better to resolve it through the appropriate channel than to knowingly submit conflicting information.

4. Bank Verification Number (BVN)

Have your BVN available where it is requested or applicable to the registration or verification process.

Remember:

NIN, BVN and Tax ID are not the same thing.
They serve different purposes.

5. Email Address:

Provide an active email address that you regularly access.

This may be used for official communications, notifications, and digital taxpayer services.

Don't use an email address you have forgotten the password to.

Personal information

You should also have your basic personal details readily available.
These may include:

  • Title

  • Full name

  • Gender

  • Date of birth

  • Marital status

  • Number of children, where applicable

Check before you submit. Your name and date of birth should be consistent with your recognised identity records.

A small spelling difference can create a surprisingly large headache later.

Your residential information

Have your current residential information available, including where applicable:

  • Residential address

  • State

  • LGA

  • City/town

Provide the address that accurately represents your current circumstances.
Accuracy is more important than convenience.

Your work information

Tax registration needs to identify the nature of your economic activity.
Therefore, have information about your work or occupation available, including where applicable:

  • Occupation

  • Sector of work

  • Employer's name

  • Employer's address

  • Other relevant employment information

Whether you are employed, self-employed, a professional, a trader, artisan, freelancer, entrepreneur or engaged in another income-generating activity, provide information that accurately describes your circumstances.

Do you also have a business?

If you operate a business or other income-generating activity, you may also need relevant business information.
Have the following available where applicable:

  • Business name

  • Business address

  • Nature of business

  • Business location

  • Other information relevant to the activity

Don't leave your business information until the last minute.

Having it ready makes the registration process easier when you get there.

Part two — If you are registering a business or company

Businesses and corporate entities have their own information requirements.
If you are registering a business or company, prepare the information relevant to the entity.
The current national tax registration framework recognises CAC registration information for relevant registered entities.
Here's your business registration checklist.

1. Company / Business Name:

Have the entity's official registered name available.

Where the business is registered with CAC, use the name exactly as it appears in the relevant registration records.
No abbreviations. No creative spelling. No “close enough".

2. RC / BN Number:

Where applicable, have the relevant RC or BN number available.

This allows the business information to be matched with its official registration record.

3. Company Email:

Have an active email address for the business or company.

Ideally, it should be an account that the organisation actually monitors.

4. Business / Work Address:

Have the business's current operating address available.

This may include:

  • Street address

  • City

  • LGA

  • State

5. Head Office Location:

Where applicable, have the entity's head-office details available.

If the business operates from several locations, make sure you know which address represents the head office.

6. Website

If the business has a website, have the website address available.

While in the website field, Start by entering "http or https://" then type in the complete URL

No website? No panic.
Where the field is optional or marked “if applicable", simply follow the instructions provided by the registration system.

7. Company / Business Category:

Have information that accurately identifies the nature or category of the business.

The classification should reflect what the entity actually does.

8. Company Size:

Where requested, you may need to provide the applicable business-size category.

Use the definitions or classifications supplied by the relevant registration system.

Don't guess when the system provides a specific classification.

9. Staff Strength:

Have the current number of employees or staff available where this information is requested.

10. Location Details:

Have the following information available:

  • State where the business is located

  • LGA

  • City/town

Again:
Give the correct location.

11. Date of Commencement of Business

Where applicable, have the date the business actually commenced operations available.

12. Date of Incorporation:

For incorporated entities, have the official incorporation date available as recorded in the relevant CAC documentation.

Remember: Date of commencement ≠ Date of incorporation
They may be different dates.

13. Contact Person's Phone Number

Have the active phone number of the person designated as the business's contact person.

14. Contact Person's Email

Have an active email address for the designated contact person.

Part three — Supporting documents & verification

Now we come to something very important.
Information is what you tell the system.
Supporting evidence helps confirm what you have told the system.

Depending on your circumstances and the registration process, you may be asked to provide or present supporting documentation or identity evidence.

This may include, where applicable:

For Individuals

  • NIN-related identity documentation or verification;

  • Other recognised identity evidence where required;

  • BVN-related verification where applicable; and

  • Other supporting information requested by the relevant tax authority.

For Businesses and Companies

  • CAC certificate or relevant CAC registration documentation;

  • RC/BN information;

  • Other corporate or business documentation where applicable.

The purpose is not to make registration unnecessarily difficult.
It is to help ensure that the taxpayer record being created is associated with the correct person or entity.

Why accuracy matters

Imagine registering with:
Wrong name
Wrong date of birth
Wrong phone number
Wrong address
Wrong CAC number
Wrong business commencement date

You may eventually have to correct those records. Although provisions for updates are available, it's true that nobody will be happy spending tomorrow fixing an error they could have prevented today.

Take your time. Check every detail.

Use official records where available.
And where supporting evidence is requested, make sure it corresponds with the information you have supplied.

Don't invent information

If you don't know something, don't simply make up an answer.
If you are unsure whether a particular piece of information applies to you, check the instructions provided by the relevant tax authority or registration platform.

And never submit another person's identity information as your own.
Your tax record should tell the truth about you

Your “before I start” checklist

Before beginning your registration, ask yourself:

INDIVIDUAL

☐ Phone number
☐ Current photograph/selfie, where required
☐ NIN
☐ BVN, where applicable
☐ Email address
☐ Title
☐ Full name
☐ Gender
☐ Date of birth
☐ Marital status
☐ Number of children, where applicable
☐ Residential address
☐ Occupation
☐ Sector of work
☐ State
☐ LGA
☐ City/town
☐ Tax office, where applicable
☐ Employer details, if employed
☐ Business details, if applicable

BUSINESS / COMPANY

☐ Company/business name
☐ RC/BN number, where applicable
☐ Company email
☐ Business/work address
☐ Head-office location, where applicable
☐ Website, if any
☐ Company/business category
☐ Company size, where applicable
☐ Staff strength
☐ State
☐ LGA
☐ City/town
☐ Date of commencement of business
☐ Date of incorporation, where applicable
☐ Contact person's phone number
☐ Contact person's email
SUPPORTING EVIDENCE ☐ NIN-related identity evidence, where required
☐ BVN-related verification, where applicable
☐ CAC certificate/registration documents, where applicable
☐ Other supporting documents requested by the relevant authority

Ready?

Excellent!.
Now you know what to gather.
You know what information to check.
You know why your details need to be accurate.
And you know that supporting documents may be used to help verify the information you provide.

Next: How to register for a TIN

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