You have an obligation to register and obtain a Tax Identification Number (TIN).
The process involve obtaining application form from nearest FIRS Tax Office close to the registered business address or from the Taxpromax solution on the FIRS website. Both registration process and the TIN itself are free.
You have an obligation to make, full and voluntary disclosure of all transactions (income and expenditure) for a given period under the relevant tax law.
It is the obligation of a taxpayer to pay all taxes using the online -payment portal on the FIRS website (https://taxpromax.firs.gov.ng).
It is the obligation of a taxpayer to assess itself to tax once annually under the self-assessment regime and pay in full all taxes assessed on or before the due dates.
You are obliged as a taxpayer to maintain business records and proper books of account to facilitate voluntary compliance.