Certificate of Residence Nigeria: Application For Implementation of The Tax Treaty Between and

CERTIFICATE OF RESIDENCE
(FOR USE BY FOREIGN RESIDENTS: INDIVIDUALS & COMPANIES)
Application for implementation of the tax treaty between Nigeria and
(Please write the name of the country in this box)
……………………………………………………………………………………………………………………………………………………………………………………………………………………………..
1. Applicant’s Name (Surname first) or Name of Company
………………………………………………………………………………………………………………………………………………………………………………………………………………………………
2. Applicant’s Nigerian Taxpayer Identification Number
3. Applicant’s Taxpayer Identification Number in the

………………………………………………………………………………………………………………………………………………………………………………………….
country of residence.
4. Particulars of Individual (for individual only)

(for individual on
Country of Residence………………………………………………………………………………………………………………………………………………………………..
Occupation………………………………………………………………………………………………………………………………………………………………………………..
Means of Identification  International Passport  Driver’s License
Name on Identification………………………………………………………………………………………………………………………………………………………………
ID’s Number and Country of Issuance……………………………………………………………………………………………………………………………………….
Permanent Residential Address…………………………………………………………………………………………………………………………………………………
State of Residence (if also resident in Nigeria)…………………………………………………………………………………………………………………………………..
5. Particulars of Establishment of Company (for

companies only)
Country of incorporation…………………………………………………………………………………………………………………………………………………………………
Date of incorporation ……………………………………………………………………………………………………………………………………………………………………..
Registration / Incorporation Number………………………………………………………………………………………………………………………………………………
Contact address (in the country of residence)………………………………………………………………………………………………………………………………………………………………………………
Address in Nigeria ( or name & address of Agent, if any)……………………………………………………………………………………………………………………………………........................
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….
.
Email Address __________________________________________ Telephone Number(s): __________________________
Name, Address and Telephone Number(s) of Contact Person in Nigeria (where no business address) …………………………………………………..
………………………………………………………………………………………………………………………………………………………………………………………………………..
6. Claims
Year(s) of claim(s) …………………………………………………………………………………………………………………………………………………………………..
Type and brief description of trade, profession / employment or business carried on in Nigeria ………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………….
Name of Employer/Payer………………………………………………………………………………………………………………………………………………………….
Nature of Employment/Business/Transaction…………………………………………………………………………………………………………………………
Date of entry into Nigeria………………………………Date of commencement of Employment/Business/Transaction....………………….
End date of Employment/Business/Transaction …………………………………………..Expiry date of work permit………………………..........
Date of exit from Nigeria…………………………………………………………………………………………………………………………………………………………..

Income for which tax benefits under the Agreement are to be claimed in Nigeria ( tick as applicable)
 Business Profit  Employment Income  Directors Fee
 Dividend  Interest  Pension/Annuity
 Royalties Technical service fee  profit from shipping/Air transport
 Government service
 Other Income (Please specify) …………………………………………………………………………………………………………………………………….
Nature and Amount of Income. (for each year of claim) …………………………………………………………………………………………………………
Year Income was made…………………………………………………………………………………………………………………………………………………………….
Name, Address and country of residence of the Beneficial Owner of the Income……………………………………………………………………..
6. Beneficiary’s Declaration
I hereby declare that:

- I am beneficially entitled to the income for which the treaty benefits are being claimed;
- For the purposes of the abovementioned tax treaty, I am a resident of (Country)………………………………………………;
- I do not have a permanent establishment or fixed base that this income is attached to in Nigeria;
- This income has been or will be reported to the tax authorities in my country of residence.
…………………………………………………………………………. ………………………………………………………………………………………….
Name (of the person signing the form) Designation (where applicable)
…………………………………………………………………………. ………………………………………………………………………………………..
Signature & Seal Date & Place
7. Declaration of the foreign tax authority
The tax authority of ………………………………………………………………………………. hereby certifies that:

- The information provided by the applicant is correct;
The
- tax
Forauthority of ……………………………………………………………………………….
the purposes of the abovementioned tax treaty, the beneficiaryhereby is a taxcertifies
residentthat
of to the best of its
knowledge:
……………………………………….. for ………………………………………………… year of assessment;
- - TheThe
information
beneficialprovided
owner ofby thethe applicant
income andisthe
correct;
income which is the subject of this application are subject to
- Fortaxation
the purposes of the abovementioned tax treaty, the beneficiary
by the authority under the tax identification is a resident of (or in the case of pension
number …………………………………………………………... fund
(where
or an investment
applicable). company, is established in) …………………………………………………………………………………………………………;
- - TheThe
beneficiary
companyofisthe
notincome is subject to entity
just a pass-through taxation
butbyisthe
intoauthority under the
active business tax identification number
(YES/NO)……………………
………………………. (where applicable).
…………………………………………………………………………. …………………………………………………………………………
Name Designation
………………………………………………………………………… …………………………………………………………………………..
………………………………………………………………………….

Certificate of Residence Nigeria: Application For Implementation of The Tax Treaty Between and

Uploaded by

Certificate of Residence Nigeria: Application For Implementation of The Tax Treaty Between and

Uploaded by

CERTIFICATE OF RESIDENCE

(FOR USE BY FOREIGN RESIDENTS: INDIVIDUALS & COMPANIES)

Application for implementation of the tax treaty between Nigeria and

(Please write the name of the country in this box)

3. Applicant’s Taxpayer Identification Number in the

4. Particulars of Individual (for individual only)

ID’s Number and Country of Issuance……………………………………………………………………………………………………………………………………….

Permanent Residential Address…………………………………………………………………………………………………………………………………………………

State of Residence (if also resident in Nigeria)…………………………………………………………………………………………………………………………………..

5. Particulars of Establishment of Company (for

Date of incorporation ……………………………………………………………………………………………………………………………………………………………………..

Registration / Incorporation Number………………………………………………………………………………………………………………………………………………

Contact address (in the country of residence)………………………………………………………………………………………………………………………………………………………………………………

Address in Nigeria ( or name & address of Agent, if any)……………………………………………………………………………………………………………………………………........................

Email Address ________________ Telephone Number(s):

Year(s) of claim(s) …………………………………………………………………………………………………………………………………………………………………..

Date of entry into Nigeria………………………………Date of commencement of Employment/Business/Transaction....………………….

End date of Employment/Business/Transaction …………………………………………..Expiry date of work permit………………………..........

Date of exit from Nigeria…………………………………………………………………………………………………………………………………………………………..

Nature and Amount of Income. (for each year of claim) …………………………………………………………………………………………………………

Year Income was made…………………………………………………………………………………………………………………………………………………………….

I hereby declare that:

7. Declaration of the foreign tax authority

The tax authority of ………………………………………………………………………………. hereby certifies that:

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