Nigeria - Refund on Value Added Tax

Advertisement

Procedure

Apply In-Person:

1. To apply for refund on Value Added Tax in person, the applicant has to visit any nearest office of the Federal Inland Revenue Services in his/her state of residence.
2. The address and contact details of branch offices across the country can be found in the following link: address details
3. Visit the office and get a Value Added Tax Returns Form from the relevant department. Or click here to download: application form
4. Complete the form with appropriate information under relevant sections. Attest it with your signature once completed.
5. Once completed filling the application form, make sure that you have attached all the documents listed in the “Required documents” section of this page.
6. Then, proceed to submit the application package to the relevant authority at the office in person for further processes. Make the necessary payment as directed (if any).
7. After submission, the completed form and corresponding documents will be put into further verification and validation processes.
8. Once all the processes get completed, the authorities will perform necessary actions for the refund grant process as per the applicant’s request.

Advertisement

Required Documents

• Completed returns form
• Applicable Proof of payment
• VAT collection schedule
• 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 VAT registration holder, who wants to obtain a refund on their paid input tax, can apply.
• The returns must be filed within the 21st day of the month following the month of reporting.

Fees

Explain the fees structure which is required for obtaining the certificate/document.

Validity

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

Documents to Use

• VAT Returns form: Link
  

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

Please explain processing time taken in obtaining the document/certificate.

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

• It is important that the completed form must contain all the information required properly and the form must be filled legibly, in order to get accepted by the Authority.
• Make sure that you attach all the required documents as specified by the authority to avoid rejections.
• Note that the form must include Schedule of transaction upon which input VAT is computed, Schedule of VAT supplies, Schedule of Zero rated and exempted goods and services and schedule of Tax withheld at source.
• The technical guidelines for filling the returns form can be found in the second page of the application form.

Required Information

• Covering period
• Beginning and ending date
• Name and address of taxpayer
• Tax identification number
• Telephone number
• Website and email address
• Number of branches
• Transaction summary
• Output tax and claimable Input tax
• Payable VAT
• Name and designation of the signatory

Need for the Document

• The Federal Inland Revenue Services owes a refund to the taxpayer if the amount of input tax rendered by him/her is higher than the output tax collected from the client/distributor/agent.
  

Information which might help

Enter other informations which might help.

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

Place some external links which might help.

Others

More information which might help people.