What documents are required for TIN registration for older companies?

For companies registered before 2020 (when TINs were not automatically printed on certificates), you generally need to "revalidate" or "activate" your record with the Nigeria Revenue Service (NRS).

While the process is now primarily online via TaxPro Max, older companies often need to upload or present the following documents to sync their legacy records with the new digital database.

1. Core Incorporation Documents

Certificate of Incorporation: The original certificate issued by the CAC.
Memorandum and Articles of Association (MEMART): The document outlining your company's rules and objectives.
Status Report (formerly CAC 1.1): This updated document from the CAC lists your current directors and shareholders.
Business Address Proof: A recent utility bill (Electricity, Water, or Waste) not older than 3 months.

2. Director & Representative Details

Valid ID of Directors: Clear copies of the NIN, International Passport, or Driver’s License for at least two directors.
NIN of the Principal Officer: The 2026 system requires a primary contact person’s National Identification Number to be linked to the corporate profile.
Official Company Stamp: Needed if you choose to submit via a physical NRS office rather than the portal.

3. The Application Paperwork

Application Letter: A formal letter on the company's letterhead requesting TIN registration/activation, addressed to the "Tax Controller" of your nearest NRS Micro/Small Tax Office.
NRS Questionnaire/Input Form: A standardized form (often called the Taxpayer Registration Input Form) where you provide details like:
- Date of commencement of business.
- Accounting year-end (e.g., December 31st).
- Functional business email and phone number.

How to Submit (The 2026 Path)

Method	Process
Digital (Preferred)	Log onto TaxPro Max, click "Sign Up," and select "Corporate Affairs Commission" as your source. If your record is found, you upload the PDFs of the documents above.
Physical (If Record is Missing)	If the portal says "RC Number not found," you must take the physical documents to the NRS office closest to your registered address to have them manually uploaded into the system.

Important for 2026

If your company has been "dormant" since registration, you may be asked to provide a Non-Indebtedness Letter or file "Nil" returns for the years you were inactive before your TIN is fully activated for a Tax Clearance Certificate (TCC).