tcc.firs.gov.ng Register TCC Account & Verify Receipt : Nigeria

Organization : Federal Inland Revenue Service
Facility : Register TCC Account & Verify Receipt
Country : Nigeria
Website : https://tcc.firs.gov.ng/

How To Register For FIRS TCC Account?

To register for FIRS TCC account, just follow the below steps

Related : Verify TCC Tax Clearance Certificate Nigeria : www.statusin.org/29481.html

You can get your TCC by the following option,
1. Individual
2. Corporate
3. Forex

Registration for INDIVIDUAL Account :
Please enter the following details,

1. Enter Applicant Type*
2. Enter Tax Identification Number*
3. Click on Retrieve Button

Registration for CORPORATE Account :
* marked fields are mandatory.

1. Select Applicant Type*
2. Enter Tax Identification Number*
3. Click on Retrieve Button

Registration for FOREX Account :
* marked fields are mandatory.

1. Select Applicant Type*
2. Enter Tax Identification Number*
3. Click on Retrieve Button

How To Verify Receipt?

Verify your Receipt by providing the details below

1. Enter Receipt Number
2. Enter TIN
3. Select Security Question eg: What is 10 + 9?
4. Click on Submit Button

FAQ On WHT/VAT

Frequently Asked Questions (FAQ) on WHT/VAT

1. What is Withholding Tax?
Withholding Tax (WHT) is an advance payment of income tax.

2. What is the Rate of Withholding Tax for companies and individuals on transactions?
There are varying rates of WHT ranging from 2.5% to 10% for companies and 5% to 10% for individuals depending on the transaction.

3. What is the due date for filing WHT returns?
On or before the 21st day of the month following the month in which the deductions were made.

4. Who are the collecting agents for WHT?
All organisations or bodies making payments to suppliers of goods and services. They are required to make deductions of Withholding Tax and remit to the Tax Authority as payments are being made to suppliers/vendors.

5. What are the relevant documents required for filing WHT returns?
i Evidence of payments such as bank teller, e-ticket, e-acknowledgement etc. from an FIRS designated revenue collecting bank.

ii. Schedule of WHT deducted indicating the : Name of supplier/vendor, Taxpayer Identification Number (TIN) of company or individual (supplier/vendor) from which the tax was withheld and the related amount.

6. How do you pay WHT?
WHT is paid into the Federation Account through all FIRS designated revenue collecting banks.

What is Value Added Tax?
Value Added Tax (VAT) is a tax levied on consumption of goods and services.

On what types of goods and services do you pay VAT?
The VAT Act CAP.VI LFN 2014 requires that you pay VAT on all goods manufactured /assembled in or imported into Nigeria, and all services rendered by any person in Nigeria except those specifically exempted under the law as follows: basic (raw) food items, baby products, medical services and services rendered by Community Banks etc.

What is the VAT rate?
5 per cent
What is the due date of filing VAT returns?
On or before the 21st day of the month following the month of transaction.

What are the relevant documents required for filing VAT returns?
i. Evidence of payment such as bank teller, e-ticket, e-acknowledgement etc. from an FIRS designated revenue collecting bank
ii. Completed VAT Returns Form 002 (for individuals, enterprises and companies)

iii. Schedule of VAT collected indicating the: Name, Taxpayer Identification Number (TIN) of company or individual on whose transaction the VAT was charged and the related amount.

Additional Simplified Procedure

Here are the steps on how to register for a FIRS TCC account:
1. Go to the FIRS TCC Application Portal: https://tcc.firs.gov.ng/.
2. Click on the “Register” button.
3. Select the type of taxpayer you are (individual, corporate, or forex).
4. Enter your Tax Identification Number (TIN).
5. Click on the “Retrieve” button.
6. The system will display your taxpayer details.
7. Enter your email address and password.
8. Click on the “Create Account” button.
9. You will receive an email from FIRS with a confirmation link. Click on the link to activate your account.
10. Once your account is activated, you can log in to the FIRS TCC Application Portal using your email address and password.

Here are some of the benefits of registering for a FIRS TCC account:
** You can apply for a Tax Clearance Certificate (TCC) online.
** You can track the status of your TCC application.
** You can download a copy of your TCC.
** You can pay your taxes online.
** You can view your tax history.
** You can receive notifications about tax-related matters.