It is impossible to pay your tax , get tax clearance certificate or open a corporate bank account without your tax identification number. It is important to state that an application for TIN precedes an application for a Tax Clearance Certificate, as the latter cannot be gotten without the former. Tax clearance certificate.

​

TIN is issued to individuals or registered business and incorporated companies for proper identification and verification. While individual TIN has been automatically generated with BVN/NIN, registered business (Business Names, Limited Liability Companies, Incorporated Trustees, Enterprises, Cooperative Society, MDAs, and Trade Association etc.) will, however, need to apply for it.