Nigeria - Apply or Get Tax Relief for Research and Development

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Procedure

Apply In-Person:

1. To apply for getting Tax Relief for Research and Development in person, the applicant has to visit the tax office in Nigeria.
2. The address and contact details can be found in the following link: firs branch locator
3. Visit the office with an application letter as a request for Tax Relief for Research and Development from the relevant department.
4. Make sure that you have all the documents listed in the “Required Documents” section of this page.
5. Complete the application form by filling the required details in the respective fields. Once completed filling the application form, attach all the required documents.
6. The application and attached documents should be then submitted at the office. The applicant may be provided with a receipt of application after undergoing the required interview and verification processes.
7. The application and provided documents will be forwarded for further verification and validation processes.
8. If all the documents are found in order and your application meets the requirement criteria set by the authority, the application will be approved and the applicant will informed about the approval through phone or email.
9. Further, the applicant will be instructed about the further things to be done.
10. Meanwhile, the applicant can also check the status of his/her application by contacting the office where the application has been made.

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Required Documents

• Formal application letter
• Project information
• Feasibility study
• Proof of applicant’s Identification
• Proof of Registration/Incorporation
• Project cost and expected output returns
• Any supporting document (as required)

Office Locations & Contacts

Federal Inland Revenue Service - Headquaters
Revenue House, 15 Sokode Crescent,
Wuse Zone 5, Abuja
Tel: +234 (0)9074 444 441, +234 (0)9074 444 442, +234 (0)9460 2700-29
Website: Link
Office Locator : Link

Eligibility

• Any individual or organisation, that undergoes Research and Development operations in Nigeria, can apply.
• The concerned Research and Development should be connected with businesses to which allowances are granted.

Fees

Please approach the office for fees details.

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

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Sample Documents

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Processing Time

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Related Videos

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.gIn the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• Applicants are advised to complete the application form neatly and completely with absolute legibility and appropriateness to avoid rejections.
• Also, all the required documents must be furnished completely to help with the application process thereby reducing the time spent on processing as much as possible.

Required Information

• Applicant name
• Phone number and address
• Email address
• Identification card/Passport number
• Tax Identification Number
• Company’s Registration number
• Incorporation particulars

Need for the Document

Tax Relief for Research and Development is a concession offered for entities involving in R&D activities which are connected with businesses to which allowances are granted inside the Republic.

Information which might help

• Up to 120% of expenses on R&Dare tax deductible provided that such R&Dactivities are carried out in Nigeria and are connected with businesses to which allowances are granted.

• The result of such research could be patented and protected in accordance with internationally accepted industrial property rights.

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

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Others

More information which might help people.