Key Points
- You really need to know how to verify a JTB TIN Certificate
- What a TIN actually is, and isn’t (How to Verify a JTB TIN Certificate) A TIN is a database entry — a record in the tax system that connects a taxpayer (individual or business) to their obligations
- How to handle an inactive or non-matching TIN If verification fails, here’s the process: For individuals: Confirm they’re entering their exact date of birth and BVN as registered
- The taxpayer can reactivate an inactive TIN, but the number itself never “runs out
- You can search by: TIN (the most direct method) RC/BN (for registered businesses) Phone number (if registered during TIN application) When you search, it returns the taxpayer name, TIN, tax office, and status
This is not about being paranoid. It’s about the fact that once a payment clears, the compliance problem becomes yours. And “the PDF looked real” won’t hold up if FIRS comes asking questions later. You really need to know how to verify a JTB TIN Certificate.
So first, let’s talk about how verification actually works, why some legitimate TINs show up as inactive, and what you do when that happens.
What a TIN actually is, and isn’t (How to Verify a JTB TIN Certificate)
A TIN is a database entry — a record in the tax system that connects a taxpayer (individual or business) to their obligations. The number itself is permanent. It doesn’t expire. It doesn’t have a “valid until” date.
What can change is the status: active, inactive, dormant, suspended.
The certificate is just a printout. The number on that certificate only matters if it exists in the official verification systems and shows as active when you check.
If someone shows you a certificate dated two years ago, that’s fine, as long as the TIN verifies today. If it doesn’t verify, the certificate is useless regardless of how authentic it looks.
Where to verify your TIN (the only two places that matter)
There are exactly two reliable verification points:
1. FIRS TIN Verification Portal
https://apps.firs.gov.ng/tinverification/
This is the primary check. FIRS manages corporate TINs and coordinates with state systems. You can search by:
- TIN (the most direct method)
- RC/BN (for registered businesses)
- Phone number (if registered during TIN application)
When you search, it returns the taxpayer name, TIN, tax office, and status. If the details match what the person claims, you’re clear. If nothing comes back, that’s a red flag.
2. JTB TIN Verification Portal
https://tinverification.jtb.gov.ng/
JTB handles personal income tax TINs, which individuals get through State Internal Revenue Services or FCT-IRS. The portal asks for:
- Date of birth (for individuals)
- CAC/RC number (for businesses)
Because FIRS and JTB databases sometimes take time to sync, checking both portals makes sense — especially if a recently issued TIN doesn’t show up immediately on FIRS.
Between these two systems, a real TIN will surface. If it doesn’t appear on either after reasonable time has passed (say, 48-72 hours post-issuance), something is wrong.
What to look for when you verify
It’s not enough for a TIN to exist. You need the details to match.
- Name alignment: The name returned must match the name on the certificate and the name you’re dealing with. Not “close”. Exact. “John” vs “Jonathan” is a mismatch. “ABC Ventures Ltd” vs “ABC Ventures Limited” is a mismatch.
- Entity type: If you’re verifying a company, the system should return a company record, not an individual. If someone hands you a business TIN but the verification shows an individual taxpayer, that’s a problem.
- Status: Active is the only acceptable status. Anything else, inactive, dormant, suspended, means the TIN can’t be used for official transactions until it’s fixed.
If the verification returns different information than what’s on the certificate, don’t try to rationalize it. Treat it as invalid and ask for correction.
Why legitimate TINs sometimes show “inactive”
Here’s where it gets less straightforward. Not every inactive TIN is fraudulent. There are real, documented reasons why a valid taxpayer’s TIN might not verify:
Timing / database sync issues
JTB issues certificates by email after application approval, which can take several weeks. During that window, the TIN might not show up in verification systems yet. Newly registered TINs can take 24-72 hours to propagate, sometimes longer if there’s administrative backlog.
If someone just got their certificate, ask for the Request ID or the registration confirmation email. Those documents help trace the application if the TIN hasn’t activated yet.
Non-compliance flags
If a taxpayer hasn’t filed returns, has unresolved tax liabilities, or triggered an administrative review, FIRS or the State IRS can suspend the TIN status. The number doesn’t change, but the record gets flagged. This happens to legitimate businesses that fell behind on filing or payment obligations.
Duplicate registrations
People sometimes apply for TINs multiple times, through different agents, different portals, or because they forgot they already had one. When duplicates get flagged, one record gets suppressed while the system reconciles. The taxpayer needs to visit their tax office to merge or correct the entries.
Business closure or death
If a company was deregistered with CAC, or an individual taxpayer died and the tax office was notified, the TIN status changes to reflect that. The number still exists in the system but is no longer operational.
Input errors
Small mismatches – a wrong digit in the BVN, a typo in the CAC number, an incorrect date of birth, will prevent a match. Verification systems require exact inputs. If the person entering details gets one character wrong, the search fails even though the TIN is real.
The point is: inactive doesn’t automatically mean fake. But it does mean unusable until resolved.
How to handle an inactive or non-matching TIN
If verification fails, here’s the process:
For individuals:
- Confirm they’re entering their exact date of birth and BVN as registered. Small errors here block matches.
- If still no result, they need to visit their State IRS or nearest FIRS office with:
- BVN slip
- Valid ID
- Any previous TIN certificate or registration email
The tax office can look up their record internally and reactivate or correct it if needed.
For companies:
- Verify the CAC number and ensure it matches what was used during TIN registration.
- If verification fails, bring:
- CAC certificate and status report
- RC/BN documents
- Previous TIN correspondence
- Valid ID of a director
FIRS has a documented process for validating and updating TIN records when there are mismatches or reactivation needs.
If you suspect fraud:
Ask for traceability:
- Request ID from the JTB application
- The email address where the certificate was sent
- Registration confirmation email
If the person can’t produce any of these, and the TIN doesn’t verify through official channels, report it to FIRS Taxpayer Services or the relevant State IRS. Don’t proceed with the transaction.
The “does a TIN expire?” question
No. TINs don’t expire.
The number is issued once and remains assigned to that taxpayer. What changes is the status — active, inactive, dormant. The taxpayer can reactivate an inactive TIN, but the number itself never “runs out.”
If someone shows you a certificate with a printed expiry date or “valid until” stamp, that’s either a misunderstanding of how the system works or a poorly made document. Legitimate TIN certificates don’t have expiry dates because TINs themselves don’t expire.
Certificates can be reprinted. Statuses can change. But the number is permanent.
What this means for Qrafteq clients
If you’re onboarding vendors, processing supplier payments, or verifying contractor credentials, the policy is simple:
- Don’t accept a PDF without verification. Run every TIN through the official portals.
- Screenshot the verification result with date/time visible. Keep it with your records.
- If verification returns inactive or no match, ask for traceability (Request ID, registration email, BVN/CAC proof).
- If they can’t provide those, require an in-person visit to their tax office or an official letter from FIRS/State IRS confirming status.
For payments above your internal threshold, make TIN verification a hard gate. No verification screenshot, no payment clearance.
This isn’t about creating friction. It’s about making sure that when compliance questions come up later, you have documentation showing you did your diligence.
Where I checked this information
Everything above is based on official sources and current system behavior as of December 2025:
- FIRS TIN Verification portal – the primary verification tool
- JTB TIN portal – for individuals and state-issued TINs
- FIRS guidance documents on TIN validation and updating procedures
- State IRS and FCT-IRS guidance pointing to JTB for certificate retrieval
- Practitioner notes and compliance guidance on why TINs show inactive and how reactivation works
This isn’t speculative. It’s how the system operates in practice.
Final note
Nigeria’s tax system has inefficiencies, but it’s not opaque. Most TIN verification problems come from treating documents as proof instead of treating database records as truth.
Verification isn’t about trust. It’s about confirmation.
If the record exists and matches, proceed. If it doesn’t, stop – calmly, professionally, without argument.
That’s not rigidity. That’s just compliance.
Need help building TIN verification into your vendor onboarding?
Qrafteq can set up automated checks, rejection workflows, and compliance documentation that staff can follow without interpretation. Let’s talk →
Have we satisfied your curiosity? Did we miss anything? Feel free to ask your questions at the comment section, or chat us directly on WhatsApp.
