Are CFBO required to register for TIN?

The FIRS has determined that it is compulsory and obligatory for CFBO to register for the Tax Identification Number. This is also required in the processing of tax exemption certificate or tax clearance certificate.

The requirements are:

• A copy of registration certificate issued by Corporate Affairs Commission (CAC)
• Certified copy of Memorandum or Constitution, Rules and Regulations governing the NPO/NGO;
• List and Profiles of the trustees/board members nominated;
• Copy of the current Tax Clearance Certificate (TCC) of each of the Trustees; and