Directory & Office Locator · Form CL-04
Government Portals & Branch Directory
Access verified official government filing portals (.gov.ng) or detect your nearest local compliance branches across Nigeria for physical submissions, query desks, and biometric capture.
Showing physical branch offices across 36 states & FCT
Proximity Search · 36 States & FCT
Locate Nearest Regulatory Branch
Find physical CAC state desks, NRS tax operations, and state revenue offices closest to your business premises.
CAC Headquarters, Abuja
Plot 420, Tigris Crescent, Off Aguiyi Ironsi Street, Maitama, Abuja
Services handled at this desk:
Note: Email response is faster than phone. Bring printed Remita receipts and director ID.
CAC FCT (Abuja, Wuse) Office
Plot 565 Ndola Square, Off Michael Okpara Street, Zone 5, Wuse, Abuja
Services handled at this desk:
Note: Fastest response via email: abuja@cac.gov.ng
CAC Abia (Umuahia) Office
Plot 111B, Eleghelm Layout, BCA Road, Umuahia
Services handled at this desk:
Note: Fastest response via email: umuahia@cac.gov.ng
CAC Adamawa (Yola) Office
No. 2 Hospital Road, Opposite Galbose Hospital, Jimeta, Yola
Services handled at this desk:
Note: Fastest response via email: yola@cac.gov.ng
CAC Akwa Ibom (Uyo) Office
4 Ubi Inyang Street, Uyo
Services handled at this desk:
Note: Fastest response via email: uyo@cac.gov.ng
CAC Anambra (Awka) Office
Plot 26, Okey Anuelagu Avenue, Near Cosmila Hotel, Okpuno, Awka
Services handled at this desk:
Note: Fastest response via email: awka@cac.gov.ng
CAC Bauchi Office
11A Mohammed Bello Kirfi Road, Opposite State Library, Bauchi
Services handled at this desk:
Note: Fastest response via email: bauchi@cac.gov.ng
CAC Bayelsa (Yenagoa) Office
No. 444 Chief Melford Okilo Expressway, Yenezue-Gene, Yenagoa
Services handled at this desk:
Note: Fastest response via email: yenagoa@cac.gov.ng
CAC Benue (Makurdi) Office
Plot BNA 5366, Abu King Shuluwa Road, Off Otukpo Road, Makurdi
Services handled at this desk:
Note: Fastest response via email: makurdi@cac.gov.ng
CAC Borno (Maiduguri) Office
Damboa Road, Old GRA, Maiduguri
Services handled at this desk:
Note: Fastest response via email: maiduguri@cac.gov.ng
CAC Cross River (Calabar) Office
38 MCC Road, Calabar
Services handled at this desk:
Note: Fastest response via email: calabar@cac.gov.ng
CAC Delta (Asaba) Office
Plot 74, Block 11, Asaba Housing Estate, DBS Road, Asaba
Services handled at this desk:
Note: Fastest response via email: asaba@cac.gov.ng
CAC Ebonyi (Abakaliki) Office
No. 13 Sam Egwu Way, Abakaliki
Services handled at this desk:
Note: Fastest response via email: abakaliki@cac.gov.ng
CAC Edo (Benin City) Office
No. 44 Godwin Abbe Way, Off Sapele Road, GRA, Benin City
Services handled at this desk:
Note: Fastest response via email: edo@cac.gov.ng
CAC Ekiti (Ado-Ekiti) Office
Plot 4, Commercial Block ‘C’, GRA, New Iyin Road, Ado-Ekiti
Services handled at this desk:
Note: Fastest response via email: ekiti@cac.gov.ng
CAC Enugu Office
Plot 31B Okpara Avenue, Enugu
Services handled at this desk:
Note: Fastest response via email: enugu@cac.gov.ng
CAC Gombe Office
Opposite Gombe Low-Cost Housing Estate, Gombe
Services handled at this desk:
Note: Fastest response via email: gombe@cac.gov.ng
CAC Imo (Owerri) Office
Beside City Global Hotel, Umuguma Junction, Port Harcourt Road, Owerri
Services handled at this desk:
Note: Fastest response via email: owerri@cac.gov.ng
CAC Jigawa (Dutse) Office
No. 11 Asma’u House, Kiyawa Road, Dutse
Services handled at this desk:
Note: Fastest response via email: dutse@cac.gov.ng. Friday counters close at 12:30 PM.
CAC Kaduna Office
No. 1 Yakubu Avenue, Behind Lugard Hall, Kaduna
Services handled at this desk:
Note: Fastest response via email: kaduna@cac.gov.ng
CAC Kano Office
52 Unity Road, Off Ibrahim Taiwo Road, Kano
Services handled at this desk:
Note: Fastest response via email: kano@cac.gov.ng. Friday counters close at 12:30 PM.
CAC Katsina Office
5, Block G, Commercial Layout, Gidan Dawa, IBB Way, Katsina
Services handled at this desk:
Note: Fastest response via email: katsina@cac.gov.ng
CAC Kebbi (Birnin Kebbi) Office
14 Sultan Abubakar Road, Along Government House, Birnin Kebbi
Services handled at this desk:
Note: Fastest response via email: kebbi@cac.gov.ng
CAC Kogi (Lokoja) Office
No. 1 Equity Plaza, Surulere Street, Phase 1, Lokogoma, Lokoja
Services handled at this desk:
Note: Fastest response via email: lokoja@cac.gov.ng
CAC Kwara (Ilorin) Office
10 Adama Bola Sa’adu House, Ahmadu Bello Way, GRA, Ilorin
Services handled at this desk:
Note: Fastest response via email: ilorin@cac.gov.ng
CAC Lagos (Alausa, Ikeja) Office
Plot 7, Otunba Jobi Fele Way, Behind MKO Gardens, Alausa, Ikeja
Services handled at this desk:
Note: Fastest response via email: oregun@cac.gov.ng. Arrive early for counter services.
CAC Lagos (Lagos Island) Office
No. 18/20 Catholic Mission Street, Lagos Island, Lagos
Services handled at this desk:
Note: Fastest response via email: yaba@cac.gov.ng
CAC Lagos (Yaba) Office
No. 17 Aje Street, Yaba, Lagos
Services handled at this desk:
Note: Fastest response via email: yaba@cac.gov.ng
CAC Nasarawa (Lafia) Office
No. 19 Sabon Fegi, Opposite Modern Market Road, Lafia
Services handled at this desk:
Note: Fastest response via email: lafia@cac.gov.ng
CAC Niger (Minna) Office
3, Intercity Bank Building, 3rd Floor, Bosso Road, Minna
Services handled at this desk:
Note: Fastest response via email: minna@cac.gov.ng
CAC Ogun (Abeokuta) Office
56/63 First Avenue, Beside O.K. Centre, Ibara Housing Estate, Abeokuta
Services handled at this desk:
Note: Fastest response via email: abeokuta@cac.gov.ng
CAC Ondo (Akure) Office
151 Oyemekun Road, Akure
Services handled at this desk:
Note: Fastest response via email: akure@cac.gov.ng
CAC Osun (Osogbo) Office
Kilometre 4, Gbongan Road, Near FRSC, Beside Ade Bare Specialist Hospital, Osogbo
Services handled at this desk:
Note: Fastest response via email: osogbo@cac.gov.ng
CAC Oyo (Ibadan) Office
Premium House, 1st Floor, Jericho, Opposite Evans Publishing, Eleyele, Ibadan
Services handled at this desk:
Note: Fastest response via email: ibadan@cac.gov.ng
CAC Plateau (Jos) Office
Yingi, Rayfield Road, Beside Air Force Base, Jos
Services handled at this desk:
Note: Fastest response via email: jos@cac.gov.ng
CAC Rivers (Port Harcourt) Office
Plot 332, Danjuma Drive, Trans-Amadi Industrial Layout, Port Harcourt
Services handled at this desk:
Note: Fastest response via email: portharcourt@cac.gov.ng
CAC Sokoto Office
No. 3 Sultan Abubakar Road, Sokoto
Services handled at this desk:
Note: Fastest response via email: sokoto@cac.gov.ng. Friday counters close at 12:30 PM.
CAC Taraba (Jalingo) Office
153 Hamma Ruwa Way, Opposite Muri Hotel, Jalingo
Services handled at this desk:
Note: Fastest response via email: jalingo@cac.gov.ng
CAC Yobe (Damaturu) Office
CAC Zonal Office, Damaturu
Services handled at this desk:
Note: Fastest response via email: damaturu@cac.gov.ng. Friday counters close at 12:30 PM.
CAC Zamfara (Gusau) Office
2A Sani Abacha Way, Beside GTBank, Gusau
Services handled at this desk:
Note: Fastest response via email: gusau@cac.gov.ng. Friday counters close at 12:30 PM.
State Coordinator BBY, Bauchi ETO, Bauchi GBO, ETA Bauchi, Bauchi SCDMEO
32 & 33 Yakubun Bauchi Road, Opposite State Secretariat, Bauchi
Services handled at this desk:
9th Mile Satellite Tax Office
No.2 , Divine Estate , 9th Mile Corner Ngwo, Enugu State
Services handled at this desk:
Aba ETO
1 Aba Ikot Ekpene Road, Abia State.
Services handled at this desk:
Abakaliki ETO, Ebonyi GBO, ETA Ebonyi
Mile 50 Old Enugu road, Abakaliki
Services handled at this desk:
Abeokuta ETO, Ogun GBO, ETA Ogun
Opposite Governor’s office, Along IBB Boulevard Oke Mosan, Abeokuta
Services handled at this desk:
Adeoyo ETO, ETA Adeoyo, ETA Oyo
45, New Adeoyo Hospital Road, Ibadan
Services handled at this desk:
Ado-Ekiti ETO, Ekiti GBO, ETA Ekiti
Secretariat Road, Opposite CBN, Ado-Ekiti
Services handled at this desk:
Afikpo Satellite Tax Office
No.31 Eke Market Road, Afikpo, Ebonyi State
Services handled at this desk:
Agbara Satellite Tax Office
914 Road, Area 8 off Diya Gate, opic Estate, Agbara , Ogun State
Services handled at this desk:
Agbor Satellite Tax Office
No.2 Deaper Life Road, AgborObi, Off Benin Asaba Expressway, Agbor, Delta State
Services handled at this desk:
Agege ETO, ETA Agege
No 1 Adigun Street, Off Iju Road, Agege, Lagos State
Services handled at this desk:
Ahoada Satellite Tax Office
No.54, Omoku Road, Ahoada, Rivers State
Services handled at this desk:
Ajah 1 ETO, ETA Ajah
AVM Building, KM 14, Lekki-|Epe Expressway, Agungi, Lagos State.
Services handled at this desk:
Ajah 2 ETO
ADAMAS PLAZA, Km14, Lekki – Epe Expressway Ikota - Lagos
Services handled at this desk:
Alaba ETO, ETA Alaba
1 Olarewaju Street, off Badagry Expressway, Tipper Garage Bus Stop, Okokomaiko, Lagos State
Services handled at this desk:
Alimosho ETO 1, Alimosho ETO 2
No.26 Shasha Road, Akowonjo Round about, Lagos
Services handled at this desk:
Anyigba Satellite Tax Office
Km 1, Anyigba-Ankpa Road, Anyigba, Kogi State
Services handled at this desk:
Apapa ETO, LMW SCDMEO, ETA Apapa, LTOO(Non-Oil Aviation and Construction)
22 Warehouse Road, Apapa, Lagos State.
Services handled at this desk:
Asaba ETO, Delta GBO, ETA Asaba
Plot 4, Govt. House/Anwai Road, Asaba, Delta State
Services handled at this desk:
Asokoro ETO, ETA Asokoro
FIRS owned No.70 Yakubu Gowon Street, Asokoro, Abuja
Services handled at this desk:
Auchi ETO
No.1 Prince Adaka Momoh Street, GRA before water Board, Auchi, Edo State
Services handled at this desk:
Awka ETO, Anambra GBO
Plot 4, Abuja Estate, Glass House, Along Onitsha/Enugu Expressway, Opp Govt House, Awka, Anambra State
Services handled at this desk:
Awka LTO
No 9/11 Onwubuya Street, off Arthur Eze Avenue/ Court Road Awka, Anambra State
Services handled at this desk:
Azare ETO
1454 Old Kano Road, Azare, Bauch State
Services handled at this desk:
Badagry Satellite Tax Office
No.3 Oke-Owo Close, Off Ansarudeen Road, Oropo, Badagry, Lagos State
Services handled at this desk:
Bar-Beach ETO, ETA Bar Beach, LTOOTelecoms & Broadcasting
The Ark Towers, 17 Ligali Ayorinde Street, Victoria Island, Lagos.
Services handled at this desk:
Benin ETO, Edo GBO, ETA Edo
53, Airport Road, Benin City, Edo State.
Services handled at this desk:
Bida ETO
Along Ilorin Road, Bida Niger State
Services handled at this desk:
Birnin Kebbi ETO, Kebbi GBO, ETA Kebbi
No.5 Olusegun Obasanjo Avenue, Opp Muhammad Adamu Aleiru Estate, Gwadangwaji, Birnin Kebbi
Services handled at this desk:
Bonny Island Satellite Tax Office
Along Bonny/Bodo Road, Adjacent UBA, Bonny Island, Rivers State.
Services handled at this desk:
Broad Street ETO, Medium Tax Audit 1
Sterling Towers, 20 Marina Road, Lagos
Services handled at this desk:
Career & Skill Department /FIRS Training School
Durumi, Abuja
Services handled at this desk:
Central Area ETO
Yobe Investment House, Plot 1332, Cadastral Zone AOO, CBD, Abuja
Services handled at this desk:
Communication Dept. (Annex), ETD, Federal Auditor’s Office, Debt Management Department, Medium Tax Department (MTD), Security & Safety Department, Risk Management Department, Planning & Coordination
12 Sokode Crescent Wuse Zone 5, Abuja
Services handled at this desk:
Damaturu ETO, ETA Yobe, Yobe GBO
Potiskum Road, Opposite NTA, PMB 1095, Damaturu, Yobe State
Services handled at this desk:
Dutse ETO, Jigawa GBO, ETA Jigawa
52 Opposite Saminu Turaki Tower, Kiyawa Road, Dutse, Jigawa State
Services handled at this desk:
ECFIRS Office Kano, State Administrator's Office (Kano, Jigawa & Katsina), MTO Kano, GBO Kano, Large Tax Audit Others, NPF Enforcement Unit, Kano I ETO( Club Road ), Medium Tax Audit (MTA) Kano
55 Sani Marshal Road, Kano (formerly Club Road)
Services handled at this desk:
EDRMS, Special Tax Audit (Norther Div), ETA Maitama
34 Sokode Crescent Wuse Zone 5, Abuja (ULO)
Services handled at this desk:
Eket Satellite Tax Office
No.12 Uqua Road, Eket, Akwa Ibom State.
Services handled at this desk:
Enugu ETO, Enugu GBO
7 Ridge Way GRA, Enugu, Enugu State
Services handled at this desk:
Epe ETO
Ehisville Building, Ibeju Lekki, Lagos
Services handled at this desk:
ETA Festac, Festac ETO
1st Avenue, Ice Plaza Building, Near Big Treat Festac Town, Lagos
Services handled at this desk:
ETA Kano II, Kano ETO 3
1 Zaria Road, Kano, Kano State
Services handled at this desk:
ETA Orile Iganmu
Sunny Motors House
Services handled at this desk:
ETA, Port Harcourt 1, ETA, Port Harcourt 2, Large Tax Audit Others Port Harcourt, Medium Tax Audit Port Harcourt, Special Tax Audit, ETA Rumukurushi, Tax Investigation
Divinity House, 213 Woji Road, GRA Phase 2, Port Harcourt, Rivers State
Services handled at this desk:
Exchange Of Information
Plot 1863, Lee Kwan Yew Asokoro
Services handled at this desk:
Executive Chairman NRS
20 Sokode Crescent, Wuse Zone 5, Abuja
Services handled at this desk:
Executive Director Finance and Corporate Services (F&CS)
20 Sokode Crescent Wuse Zone 5, Abuja.
Services handled at this desk:
Executive Director Medium and Emerging Taxpayers (M&ET)
20 Sokode Crescent Wuse Zone 5, Abuja
Services handled at this desk:
Executive Director of Technology
20 Sokode Crescent Wuse Zone 5, Abuja
Services handled at this desk:
Executive Director People Stakeholders and Communications (PS&C)
20, Sokode Crescent Wuse Zone 5, Abuja
Services handled at this desk:
Executive Director Policy and Compliance (P&C)
20 Sokode Crescent, Wuse Zone 5, Abuja (Revenue House)
Services handled at this desk:
Executive Director, Government and Large Taxpayers
20 Sokode Crescent, Wuse Zone 5, Abuja
Services handled at this desk:
FCT SCO Office, Medium Tax Audit 2
Plot 251, Katampe Extension, Abuja
Services handled at this desk:
FIRS Multipurpose cooperative
Feb 04 Plaza,Plot 2027 Dalaba Street, Wuse Zone 5, Abuja
Services handled at this desk:
FIRS Retired Officers Association (Abuja Branch)
MKK Plaza, Suite 211, No.2, I.T Igbani Street off Obafemi Awolowo Way, Jabi, Abuja
Services handled at this desk:
FIRS Retired Officers Association (Lagos Branch)
2nd Floor, NIS building, Elephant House Road, Alausa, Ikeja, Lagos
Services handled at this desk:
FIRS Training School Bauchi
Federal Low cost Housing, PMB 0265, Bauchi, Bauchi State
Services handled at this desk:
FIRS Training School Yaba
Plot 225 Herbert Macauley Way, Yaba
Services handled at this desk:
Funtua ETO
157 Sokoto Road, Funtua, Katsina State
Services handled at this desk:
Garki ETO, Garki ETO II, MTO Abuja, Medium Tax Audit(MTA), Garki ETA/Central Area ETA
12 Port Harcourt Crescent, Area 11, Garki,Abuja.
Services handled at this desk:
GBO Calabar, Calabar ETO, ETA Cross River
Plot 1 IBB Way, Calabar
Services handled at this desk:
Gboko Satellite Tax Office
2 Makir Dzakpe Way, gboko, Benue State
Services handled at this desk:
Gwagwalada ETO
Plot 77 Old Kutunku Road after Jimrose Hotel, Gwagwalada, Abuja
Services handled at this desk:
Gwarimpa ETA
10, Akure Street, War College Estate, off Third Avenue, Gwarimpa, Abuja
Services handled at this desk:
Gwarimpa ETO
10, Mamman Shata Street, off third avenue, Gwarimpa, Abuja
Services handled at this desk:
Ibadan SCDMEO, MTO Ibadan, Iwo Road ETO, Training School, Large Tax Audit Others Ibadan, Medium Tax Audit (MTA) Ibadan, South West VAT Coordination
1 Bishop Akinyele Road, Opposite Union Bank, Agodi GRA, Ibadan
Services handled at this desk:
Ijebu Ode Satellite Tax Office
1 Jogbo Street, (Debash Plaza) Ibadan Road, Ijebu Ode, Ogun State
Services handled at this desk:
Ikeja 1 ETA, GBA & DMO, Ikeja 1 ETO
Tax Investigation office space at No 60 Kudirat Abiola Way, Oregun, Ikeja
Services handled at this desk:
Ikeja 2 ETO, Ikeja ETA
76 Allen Avenue, Ikeja
Services handled at this desk:
Ikeja 3 ETO
AHCN Towers, CIPM Road, Alausa
Services handled at this desk:
Ikom ETO
13 Okim Osabor Street, Ikom, Cross river State.
Services handled at this desk:
Ikorodu ETO 1, Ikorodu ETO 2
110 Lagos-Ikorodu Road
Services handled at this desk:
Ikot Ekpene Satellite Tax Office
No.3 Etok Eren Road, Ikot Ekpene,Akwa Ibom
Services handled at this desk:
Ikoyi Banana Island Office
Block C, Bella Vista Towers, Plot 1, zone 1, Banana Island
Services handled at this desk:
Ikoyi Cameron Road Office
No 28 Cameron Road, Ikoyi
Services handled at this desk:
Ikoyi 2 ETO
Golden Gate Complex, 25b Glover Road, Ikoyi, Lagos.
Services handled at this desk:
Ile-Ife Satellite Tax Office
28 Ibadan -Ife Road, Mayfair, Ile Ife, Osun State
Services handled at this desk:
Ilesha Satellite Tax Office
2 Kajola Lane, Abiola Avenue Beside Drjay Hotel, Ilesa, Osun State
Services handled at this desk:
Ilorin ETO, Kwara GBO, Ilorin Stamp Duty, ETA, Kwara
1 Obbo Road, Off Unity Road, Ilorin
Services handled at this desk:
Ilupeju 1 ETO, Ilupeju 2 ETO, Ilupeju 3 ETO, Medium Tax Audit LME II, Ilupeju ETA
6 Ilupeju Bypass
Services handled at this desk:
Ilupeju 1,2,3 ETO (Olusoji Idowu)
No 3 Olusoji Idowu Street, Ilupeju
Services handled at this desk:
Imota ETO
Adeniyi Street, Imota, Lagos State
Services handled at this desk:
Isolo ETO, ETA Isolo
22 , Osolo way, Off MM International Airport Road, Lagos State
Services handled at this desk:
Jalingo ETO, Taraba GBO, ETA Taraba
Abuja phase 1, State Secretariat Road, Jalingo, Taraba State
Services handled at this desk:
Jos ETO, Plateau GBO, Jos SCDMEO, ETA Plateau
Adjacent Federal Secretariat Complex, Tudun Wada, Jos
Services handled at this desk:
Kaduna I ETO
3 Broadcasting Road, Kaduna, Kaduna State.
Services handled at this desk:
Kaduna II ETO
12 Kachia Road, Kaduna, Kaduna State.
Services handled at this desk:
Kaduna III ETO
11B Ali Akilu Road Kaduna State.
Services handled at this desk:
Kaltungo Satellite Tax Office
Along Gombe - Yola Road, Kaltungo LGA, Gombe State
Services handled at this desk:
Kano II ETO, ETA Kano I
6, Zaria Road, Gyadi Gyadi, Kano, Kano State
Services handled at this desk:
Katsina ETO, Katsina GBO, ETA Katsina
Plot 3 & 5 Commercial Layout, Gidan Dawa off IBB Way Katsina
Services handled at this desk:
Keffi ETO
Halibiz Mall, No.21 Maizabo Road, Keffi, Nasarawa State.
Services handled at this desk:
Kontagora ETO
Lagos-Kaduna Road,Adjacent B Division By BCGA, Kontagora, Niger State
Services handled at this desk:
Kubwa ETO, ETA Kubwa/ ETA
Plot cm4, Kubwa Extension III FCDA Scheme), Murtala Mohammed Way, Dutse Junction, Rebecca Plaza Kubwa, Abuja
Services handled at this desk:
Kwara, Ekiti & Ondo State Coordinator Office, Akure ETO, Akure SCDMEO, Ondo GBO, ETA Ondo
Alfred Rewane Road, GRA Akure
Services handled at this desk:
Lafia ETO, Nasarawa GBO, ETA Nasarawa
Markurdi Road, Behind Labour House, Lafia
Services handled at this desk:
Lagos Island SCDMEO, Ikoyi 1 ETO, Special Tax Audit, International Taxation Department, Non-resident Taxpayers Dept., ETA Ikoyi, Large Tax Audit Others (Non-Oil) Financial, LTOONon-Oil Financial, Lagos Island VAT Coordination, Oil & Gas Servicing Audit
17b Awolowo Road, Ikoyi, Lagos
Services handled at this desk:
Lagos Island State Coordination, Oil & Gas Dept., Oil & Gas Downstream Audit, Oil & Gas Upstream Audit, LTOO(Oil & Gas) Downstream, LTOO(Oil & Gas) Oil Servicing, LTOOOil & Gas Upstream, Special Enforcement Unit Lagos, Tax Investigation
17b Awolowo Road, Ikoyi, Lagos
Services handled at this desk:
Lagos Mainland East Coordination Office, Large Tax Office (Non oil) Manufacturing, MTO Lagos Mainland East, Lagos GBO, Large Tax Audit Others Manu. & others, Medium Tax Audit LME I , Tax Incentive Department, LME FIRS Training School
2b Lateef Jakande Road, Agidingbi
Services handled at this desk:
Large Tax Audit Others, Large Tax Office, FCT Debt Management Office
10 Sapele Street, Garki, Abuja
Services handled at this desk:
LMW State Coordination office, Aguda ETO, MTO Lagos Mainland West, ETA Aguda
No 33 Imam Dauda Street, Off Eric Moore road, Surulere, Lagos State.
Services handled at this desk:
Lokoja ETO, Kogi GBO, ETA Kogi
Lokogoma Phase ll,IBB way, Lokoja, Kogi State
Services handled at this desk:
LTOO Ibadan, Oyo GBO
Plot 17 , I.C.C Liberty Stadium Layout, Ring Road, Ibadan, Oyo State
Services handled at this desk:
LTOO Kano
14 Guda Abdullahi Street, farm House, Kano, Kano State
Services handled at this desk:
Lugbe ETO
MF 484 Cadastral Zone 07-07 Sabon Lugbe along Airport Road, Abuja
Services handled at this desk:
Maiduguri ETO, ETA, Borno, Maiduguri GBO
Airport Road Opposite Borno Express Terminus, Maiduguri, Borno State
Services handled at this desk:
Maitama ETO
Plot 61, Usuma Street, Maitama, Abuja
Services handled at this desk:
Makurdi ETO, Benue GBO, ETA, Benue
25, Jonah Jang Crescent, Markurdi, Benue State.
Services handled at this desk:
Medium Tax Audit LMW, ETA Surulere, Surulere ETO, Lagos Mainland West VAT Coordination Office
7, Afric Road off Funsho Williams Avenue, Iponri, Lagos State.
Services handled at this desk:
MTO Enugu
2 Ridge Way Road, Road, GRA, Enugu, Enugu State
Services handled at this desk:
MTO Kaduna
7 Katsina Road, Kaduna, Kaduna State.
Services handled at this desk:
MTO Lagos Island, Medium Tax Audit 2, ETA Onikan/Broad street , Onikan ETO
Afriland Towers, 97/105, Broad Street,Lagos
Services handled at this desk:
Mubi Satellite Tax Office
Near Mubi 1 Primary School, Behind Mubi Prison , Lokuwa ward, Mubi North Local Govt, Adamawa
Services handled at this desk:
New Karu ETO
1 Oladipo Diya Street, Off Abacha Road, Karu
Services handled at this desk:
Nkpor Satellite Tax Office
64 Limca Road Opp, MTN Onitsha , Anambra State
Services handled at this desk:
Nnewi ETO (Onitsha Road)
74, Onitsha Road, Nnewi, Anambra State
Services handled at this desk:
Nnewi ETO (Nnobi Road)
20 Nnobi Road, Nnewi, Anambra State
Services handled at this desk:
Offa Satellite Tax Office
Suite 3, Ijakadi Shopping Mall, Beside Ibolo Microfinance Bank, Olofa Way, Offa, Kwara State
Services handled at this desk:
Ogbomosho Satellite Tax Office
Alhaji Muri's House, Beside Kara Sabo, Masidi Idi-Araba, Ogbomosho, Oyo State
Services handled at this desk:
Ojodu Berger ETO
Providence House, No.1 Babatunde Ladega Street, Omole Phase 2, Ikeja, Lagos
Services handled at this desk:
Okigwe Satellite Tax Office
179 Owerri Road Okigwe Uturu Plaza, Okigwe, Imo State
Services handled at this desk:
Onigbongbo ETO, Onigbongbo ETA
24A Isaac Johnson Street, GRA
Services handled at this desk:
Onitsha ETO, ETA Anambra
No.6 Ridge Road, Near NEPA Building, GRA, Onitsha, Anambra State
Services handled at this desk:
Onne Satellite Tax Office
103, Harbour Road, Oil & Gas Free Zone Area, Onne-Eleme LGA, Rivers State
Services handled at this desk:
Ore ETO
63 Okitipupa Road, Ore
Services handled at this desk:
Orile Iganmu ETO
KM 2, Badagry Expressway, Alaba Suru, Lagos State.
Services handled at this desk:
Orlu ETO
No.10 Ihioma Road Orlu, Imo State
Services handled at this desk:
Oshogbo ETO, Osun GBO, Osogbo ETA
Behind INEC Office, KM 4 Gbongan-Oshogbo Road
Services handled at this desk:
Osisioma ETO
161 Aba-Owerri Road, Osisioma, Aba.
Services handled at this desk:
Ota ETO, ETA Ota
Km 37, Lagos-Abeokuta Express Way
Services handled at this desk:
Otukpo Satellite Tax Office
Along Double K Resort, Otukpo, Benue State
Services handled at this desk:
Owerri ETO, Owerri SCDMEO, Imo GBO, ETA Imo, Police Enforcement Unit
Km 3 Owerri-Onitsha Road, Owerri, Imo State
Services handled at this desk:
Owo ETO
1 Idowu Salame Street, Owo GRA, Ondo State
Services handled at this desk:
Port Harcourt ETO 2, Port Harcourt ETO 3, Rumukwurushi ETO 2, Rumukwurushi ETO 3
21 Aba Road, Port Harcourt, Rivers State
Services handled at this desk:
Port Harcourt ETO, Rivers GBO, Tax Incentive Department, Port Harcourt
No.10 Moscow Road, Port Harcourt, Rivers State
Services handled at this desk:
Rumueme ETO
8 Sani Abacha Road, GRA, Phase III, Port Harcourt, Rivers State
Services handled at this desk:
Rumukwurushi ETO, Port Harcourt LTO
301 Port Harcourt-Aba Road, Rumukushi Junction, Port Harcourt, Rivers State
Services handled at this desk:
Sagamu ETO
4, Obafemi Awolowo Avenue, before Red gate, G.R.A Quarters Sagamu, Ogun State
Services handled at this desk:
Saki Satellite Tax Office
Samson Koleoso House Oje-Owode Road, Ajegunle Saki, Oyo State
Services handled at this desk:
Sapele ETO
205 New Ogorode Road, Sapele, Delta State
Services handled at this desk:
Shendam Satellite Tax Office
10 Hubert Shaldas Way, Lafia Road,Shendam Plateu State
Services handled at this desk:
Sokoto ETO, Sokoto GBO, ETA Sokoto, Sokoto SCDMEO
2 Alhassan Avenue along Gusau Road, Sokoto
Services handled at this desk:
Special Enforcement Department
39, Njamena Crescent, Wuse II, Abuja
Services handled at this desk:
State Administration office, Gusau ETO, Zamfara GBO, ETA Zamfara
Olusegun Obasanjo Drive Opp J B Secretariat, Gusau, Zamfara State
Services handled at this desk:
State Administrators Office BKP, Kaduna GBO, Medium Tax Audit(MTA) Kaduna, Kaduna SCDMEO, ETA Kaduna
2A Buba Yero Road, Off Dendo Road Kaduna State.
Services handled at this desk:
State Coordination office Enugu Ebonyi & Abia, Medium Tax Audit Enugu , ETA Enugu, Debt Management & Enforcement, Police Enforcement team
4 Nwodo close, GRA Enugu, Enugu State
Services handled at this desk:
State Coordination Office, Gombe ETO, Gombe GBO, ETA Gombe, Gombe SCDMEO
Off Bauchi road, Adjacent INEC office Gombe, Gombe state
Services handled at this desk:
State Coordination Office, Port Harcourt SC & DMEO
Plot 465A, Trans-Amadi industrial Layout, Port Harcourt, Rivers State
Services handled at this desk:
State Coordination office, Uyo ETO, Akwa Ibom GBO, ETA Akwa Ibom, SCDMEO
Plot 5 Along Udo Udoma Avenue Opposite Ibom Mall, Uyo, Akwa Ibom State
Services handled at this desk:
State Coordinator Imo & Anambra
No 68 World Bank Area A, New Owerri, Imo State
Services handled at this desk:
State Coordinator KNN, Minna ETO, GBO Niger, ETA, Niger
A41 Mohammaed Muazu Road, Adjacent NACB Building, Minna, Niger State
Services handled at this desk:
State Coordinator’s Office(Ogun Oyo & Osun)
43 Molete- Challenge Road, Opposite Genesis Hotel, Police Post,Ibadan.
Services handled at this desk:
Suleja ETO
No.32 Suleman Barau Road, Suleja
Services handled at this desk:
Surulere/LMW Office
63 Imam Dauda Street, Surulere, Lagos
Services handled at this desk:
Tax Investigation Dept., Liaison Office for Director International Tax Dept., Liaison Office for Director Oil & Gas, Servicom Department, Tax-Data Management, Tax Policy Department, Joint Tax Board, WATAF, PMO (SAP)
26 Sokode Crescent, Wuse Zone 5, Abuja
Services handled at this desk:
Tax Investigation Northern Region
1A & B Udo-Udoma Street, Asokoro
Services handled at this desk:
Training School Center Katsina
Opposite Muhammadu Dikko Stadium, Mani Road, Katsina.
Services handled at this desk:
Ughelli Satellite Tax Office
Warri-Ughelli Road, Beside St Theresa Seconadry School, Delta, State
Services handled at this desk:
Umuahia ETO, ETA Abia
No.4, Ojike Street, Umuahia, Abia State
Services handled at this desk:
Utako ETO II (Mabushi)
Plot 1209 Yar’adua Expressway, Mabushi, Abuja
Services handled at this desk:
Utako ETO, Utako ETA
Plot 35A A.E Ekukinam Street, Utako
Services handled at this desk:
Victoria Island ETO, ETA Victoria Island
33 Ahmadu Bello Way Adjacent NTA,Victoria Island,Lagos
Services handled at this desk:
Victoria Island II ETO
Okoi Arikpo House, No.5 Idowu Tailor Street, Victoria Island, Lagos.
Services handled at this desk:
Warri ETO, ETA Warri, Medium Tax Audit Warri, MTO Warri
No 143 Refinery Road, Uvwie LGA Warri, Delta State
Services handled at this desk:
Wukari Satellite Tax Office
T Junction, Fomer BECO Lab, General Hospital, Wukari, Taraba State
Services handled at this desk:
Wuse ETO 1, Wuse ETA, GBO Abuja
28 Sudan Street, Wuse Zone 6, Abuja
Services handled at this desk:
Wuse ETO II
Plot 11-5(block a), Daressalam Street, off Aminu Kano Crescent, Wuse
Services handled at this desk:
Yaba ETO, Yaba ETA
356 Murtala Mohammed Street, Yaba
Services handled at this desk:
Yenagoa ETO (Otiotio)
Otiotio Street, Yenagoa
Services handled at this desk:
Yenagoa ETO, Bayelsa GBO, ETA Bayelsa
1 Okologba street, Akenpai, Yenagoa, Bayelsa State
Services handled at this desk:
Yola ETO (Jaura Road)
Plot No 3 Jaura Road, Off Galadima Aminu Way, Yola, Adamawa State
Services handled at this desk:
Yola ETO, ETA Adamawa, Adamawa GBO
Galadima Aminu Way, Opposite NRC LTD. PMB 2115, Jimeta Yola, Adamawa State
Services handled at this desk:
Zaria ETO
1, Kofar Kibo by Barewa Junction Shagalinku, Kaduna Road, Zaria, Kaduna State.
Services handled at this desk:
LIRS Headquarters (Revenue House)
Good Shepherd Building, Plot 25/27 Block A, CBD, Alausa, Ikeja
Services handled at this desk:
Note: Bring employee schedule, payroll summary, and Lagos Payer ID.
FCT Internal Revenue Service (HQ)
No. 496 Abogo Largema Street, Central Business District
Services handled at this desk:
Note: Bring TIN registration proof and NIN slips of principal officers.
Rivers State Internal Revenue Service (RIRS House)
22 William Jumbo Street, Old GRA, Port Harcourt
Services handled at this desk:
Note: Old GRA branch has dedicated taxpayer counters on ground floor.
Oyo State Internal Revenue Service (OYSIRS)
State Secretariat Complex, Agodi, Ibadan
Services handled at this desk:
Note: Located inside the Governor's office complex at Agodi.
Kano Internal Revenue Service (KIRS)
2 Bank Road, Kano
Services handled at this desk:
Note: Bring TIN registration certificate.
Kaduna State Internal Revenue Service (KADIRS)
Revenue House, 1 Sokoto Road, Kaduna
Services handled at this desk:
Note: Bring Taxpayer ID number (KADIRS ID).
Enugu State Internal Revenue Service (ESIRS)
5A Edinburgh Road, Ogui New Layout, Enugu
Services handled at this desk:
Note: Bring proof of tax payment via Enugu State PayDirect.
Ogun State Internal Revenue Service (OGIRS)
Oke-Mosan Revenue Complex, Abeokuta
Services handled at this desk:
Note: Bring Ogun Payer ID and employee schedules.
ITF Aba Area Office
No. 74 Onyeike Street, Off Omuaba Road, Ogbor-Hill, Aba, Abia State
Services handled at this desk:
Note: Bring Audited Financials, Form ITF 8A, and Remita receipts.
ITF Abakaliki Area Office
Plot 6A, Zone 10 Centenary City, Abakaliki, Ebonyi State
Services handled at this desk:
Note: Bring Audited Financials, Form ITF 8A, and Remita receipts.
ITF Abeokuta Area Office
ITF Close, Opposite Governor's Office Oke-mosan, Abeokuta, Ogun State
Services handled at this desk:
Note: Located opposite Governor's Office at Oke-Mosan.
ITF Abuja Area Office
5th Floor, ITF House, No. 6 Adetokunbo Ademola Crescent, Maitama, Abuja
Services handled at this desk:
Note: Bring audited statements, nominal roll of employees, and Remita payment receipt.
ITF Akure Area Office
No. 8, Adeola Alabi Street, Behind Mobil Petrol Station, opposite Ilesha Garage, Okuta Elerinla Estate, Akure, Ondo State
Services handled at this desk:
Note: Behind Mobil Petrol Station, Okuta Elerinla Estate.
ITF Apapa Area Office
No. 19A Dr. Taiwo Afolabi Crescent, (Formerly Calcutta Crescent), Ashanti Close, Apapa, Lagos
Services handled at this desk:
Note: Bring Audited Financials, Form ITF 8A, and Remita receipts.
ITF Awka Area Office
Off Enugu-Onitsha Expressway, Agu-Awka, Anambra State
Services handled at this desk:
Note: Located off Enugu-Onitsha Expressway at Agu-Awka.
ITF Badagry Area Office
Satellite Tower, (2nd & 3rd floor), 336, Old Ojo Road, Alakija Bus Stop, Satellite Town, Lagos
Services handled at this desk:
Note: Satellite Tower, 2nd & 3rd Floor at Alakija Bus Stop.
ITF Bauchi Area Office
No. 18 Sokoto Road, Old GRA, Bauchi, Bauchi State
Services handled at this desk:
Note: Bring Audited Financials, Form ITF 8A, and Remita receipts.
ITF Benin Area Office
180, Ekenwa Road, Benin-City, Edo State
Services handled at this desk:
Note: Located along Ekenwa Road, Benin City.
ITF Calabar Area Office
Block G, Northern Industrial Layout, Murtala Mohammed Highway, Opp. SPC Junction, Calabar, Cross River State
Services handled at this desk:
Note: Opposite SPC Junction along Murtala Mohammed Highway.
ITF Enugu Area Office
Kilometer 12/13, Enugu-Abakaliki Express Highway, Emene, Enugu State
Services handled at this desk:
Note: Emene industrial corridor along Enugu-Abakaliki Expressway.
ITF Gombe Area Office
Opposite Local Government Pension Board behind Gombe State Ministry of Education GRA, Gombe State
Services handled at this desk:
Note: Behind Gombe State Ministry of Education GRA.
ITF Gusau Area Office
Olusegun Obasanjo Drive, opposite Zamfara State House of Assembly, (J.B Secretariat) Gusau, Zamfara State
Services handled at this desk:
Note: Opposite Zamfara State House of Assembly.
ITF Gwagwalada Area Office
Energy House, Shehu Musa Yar'adua Way, Lugbe, Airport Road, Abuja
Services handled at this desk:
Note: Energy House, Lugbe along Airport Road.
ITF Ibadan Area Office
Queen Elizabeth Road, Near PHCN Office, Agodi, Ibadan, Oyo State
Services handled at this desk:
Note: Near PHCN Office at Agodi, Ibadan.
ITF Ikeja Area Office
No. 144A, Oba-Akran Avenue, Ikeja, Lagos
Services handled at this desk:
Note: Major industrial desk along Oba Akran Avenue.
ITF Ikorodu Area Office
AVIS Center 15, Itokin - Ikorodu Road, Akasoleri, Ikorodu, Lagos State
Services handled at this desk:
Note: AVIS Center along Itokin-Ikorodu Road.
ITF Ilorin Area Office
P.M.B 1444, Asa-Dam Road, Ilorin, Kwara State
Services handled at this desk:
Note: Located along Asa-Dam Road, Ilorin.
ITF Isolo Area Office
No. 7, Olusoji Idowu Street, Obanikoro Bus-Stop, Ilupeju, Lagos
Services handled at this desk:
Note: Near Obanikoro Bus Stop along Ikorodu Road corridor.
ITF Jos Area Office
No. 1 Miango Road, Opposite Maranatha Bible Church, Kufang, Jos, Plateau State
Services handled at this desk:
Note: Opposite Maranatha Bible Church, Kufang, Jos.
ITF Kaduna Area Office
Mogadishu New Layout, Off Ahmadu Bello Way, Behind NUT-END Well Hotel, Kaduna
Services handled at this desk:
Note: Behind NUT-END Well Hotel, Mogadishu New Layout.
ITF Kano Area Office
Plot 120/124, Kawaji Layout, Off Hadejia Road, Kano
Services handled at this desk:
Note: Kawaji Layout off Hadejia Road.
ITF Katsina Area Office
No. 4, IBB Way (Kano Road), Dandagoro, Katsina
Services handled at this desk:
Note: Located along IBB Way (Kano Road) at Dandagoro.
ITF Lafia Area Office
Adjacent Ministry for Local Government and Chieftaincy Affairs, Shendam Road, Lafia, Nasarawa State
Services handled at this desk:
Note: Adjacent Ministry for Local Government on Shendam Road.
ITF Lagos Island Area Office
Plot 12, Funsho Williams Avenue, Costain, Iponri, Lagos
Services handled at this desk:
Note: Costain / Iponri corridor along Funsho Williams Avenue.
ITF Lekki Area Office
The Redwind No 5B, C & I Leasing Drive, CBD, Off Durosimi Etti (Behind Property Gate), Lekki Phase I, Lagos
Services handled at this desk:
Note: Behind Property Gate, Lekki Phase I.
ITF Lokoja Area Office
Opposite Kogi State Secretariat Complex, Zone 8, Lokoja, Kogi State
Services handled at this desk:
Note: Opposite Kogi State Secretariat Complex, Zone 8.
ITF Maiduguri Area Office
Adjacent NYSC Orientation Camp, Damboa-Biu Road, Maiduguri, Borno State
Services handled at this desk:
Note: Adjacent NYSC Orientation Camp along Damboa-Biu Road.
ITF Makurdi Area Office
Jato-Aka Street, New Otukpo Road, Logo 1, Makurdi, Benue State
Services handled at this desk:
Note: Located at Logo 1 off New Otukpo Road.
ITF Minna Area Office
No. 4241 Western Bye-Pass, Before Air Force Base, Maikunkele, Minna, Niger State
Services handled at this desk:
Note: Before Air Force Base at Maikunkele.
ITF Owerri Area Office
Plot P/1, Housing Area E, New Owerri, Imo State
Services handled at this desk:
Note: Housing Area E, New Owerri.
ITF Port Harcourt Area Office
Plot 101 Trans-Amadi Industrial Layout, Rivoc Road, Port Harcourt, Rivers State
Services handled at this desk:
Note: Trans-Amadi Industrial Layout on Rivoc Road.
ITF Rumuokwuta Area Office
No. 1, Birabi Street, GRA Phase 1, Port Harcourt, Rivers State
Services handled at this desk:
Note: GRA Phase 1, Port Harcourt.
ITF Sokoto Area Office
No. 2 Kaduna Road, off Gusau Road, Sokoto, Sokoto State
Services handled at this desk:
Note: Off Gusau Road on Kaduna Road.
ITF Uyo Area Office
Udo Udoma Avenue, Opposite Tropicana Shopping Mall, Uyo, Akwa Ibom State
Services handled at this desk:
Note: Opposite Tropicana Shopping Mall along Udo Udoma Avenue.
ITF Victoria Island Area Office
NIJ House, Plot 20, Adeyemo Alakija Street, Victoria Island, Lagos State
Services handled at this desk:
Note: NIJ House along Adeyemo Alakija Street, Victoria Island.
ITF Warri Area Office
No. 117 Ajamimogha Road, Opposite Word of Life Bible Church Headquarters, Warri, Delta State
Services handled at this desk:
Note: Opposite Word of Life Bible Church HQ on Ajamimogha Road.
ITF Yenagoa Area Office
Plot 227 Opposite INEC Road Junction, Pankshia, Along Isaac Boro Expressway, Yenagoa, Bayelsa State
Services handled at this desk:
Note: Along Isaac Boro Expressway opposite INEC junction.
ITF Yola Area Office
Abba Plaza, No. 77 Olusegun Obasanjo, Up NEPA Jimeta, Yola, Adamawa State
Services handled at this desk:
Note: Abba Plaza, Up NEPA Jimeta.
ITF Jalingo Area Office
Beside Sagiq Shehu Filling Station, Adjacent Zenith Bank, Roadblock, Jalingo, Taraba State
Services handled at this desk:
Note: Adjacent Zenith Bank at Roadblock, Jalingo.
ITF Dutse Area Office
Plot 078, Hassan A. Haruna Street, Kasarau Yamma GRA, Behind Hasinah Confectionery & Restaurant, Dutse, Jigawa State
Services handled at this desk:
Note: Kasarau Yamma GRA, behind Hasinah Confectionery.
ITF Damaturu Area Office
Commissioners Quarters, GRA, Damaturu, Yobe State
Services handled at this desk:
Note: Commissioners Quarters, GRA, Damaturu.
ITF Corporate Office, Abuja
No. 6 Adetokunbo Ademola Crescent, Maitama, Abuja (P.M.B 126, Garki Abuja)
Services handled at this desk:
Note: Main corporate office for the Industrial Training Fund.
ITF North Central Zonal Office
C/O ITF Makurdi Area Office, Jato AKA Street, New Otukpo Road, Logo 1, Makurdi, Benue State
Services handled at this desk:
ITF South West Zonal Office
No. 6 Peace Avenue Along Jubilee Church beside ANCOPSS Secretariat, Osogbo, Osun State
Services handled at this desk:
ITF North East Zonal Office
Shop No. 1 Treasury Junction, Tula Road, GRA, Gombe, Gombe State
Services handled at this desk:
ITF South South Zonal Office
Plot E Quarters Road, Off Metro Road Annex GRA, Ikot Ekpene, Akwa Ibom State
Services handled at this desk:
ITF South East Zonal Office
Plot 30 Jacob Zuma Road, beside Prolife Gym, Owerri, Imo State
Services handled at this desk:
ITF North West Zonal Office
C/O Industrial Training Fund, ISTC Kano, Kano State
Services handled at this desk:
NSITF National Headquarters
Plot 1074 Cadastral Zone A00, Central Business District, Abuja
Services handled at this desk:
Note: Bring completed ECS 01 form and proof of payroll remittances.
NSITF Lagos Regional Office
Plot 24, Block A, Commercial Scheme, Alausa, Ikeja
Services handled at this desk:
Note: Bring 12-month payroll summary and proof of Remita payment.
PenCom National Headquarters
Plot 174, Adetokunbo Ademola Crescent, Wuse 2, Abuja
Services handled at this desk:
Note: Bring Group Life Insurance policy and 3-year PFA remittance evidence.
PenCom South-West Zonal Office
88A, Oduduwa Crescent, GRA Ikeja, Lagos
Services handled at this desk:
Note: Bring Group Life Insurance schedule and 3-year PFA receipts.
PenCom South-South Zonal Office
Plot 9, Federal Secretariat Road, GRA Phase 3, Port Harcourt
Services handled at this desk:
Note: Have certified copy of Group Life Insurance Certificate ready.
PenCom South-East Zonal Office
10 Coscharis Avenue, New Haven, Enugu
Services handled at this desk:
Note: Have certified copy of Group Life Insurance Certificate.
PenCom North-West Zonal Office
Plot 22, Kano-Kazaure Road, Bompai Industrial Area, Kano
Services handled at this desk:
Note: Bring 3-year PFA remittance slips.
NAFDAC Corporate Headquarters
Plot 2032, Olusegun Obasanjo Way, Zone 7, Wuse, Abuja
Services handled at this desk:
Note: Visitor badge issued at security gate upon presenting company ID.
NAFDAC Operational Headquarters
Plot 1, Apapa-Oshodi Expressway, Isolo, Lagos
Services handled at this desk:
Note: Bring 3 labelled product samples, trademark acceptance, and fee receipts.
SON Corporate Headquarters
Plot 13/14 Victoria Arobieke Street, Lekki Phase 1, Lagos
Services handled at this desk:
Note: Bring manufacturing process flow chart and quality assurance records.
NDPC National Headquarters
No. 5, Donatus Nwoga Street, Utako District, Abuja
Services handled at this desk:
Note: Audits must be filed via a licensed DPCO.
Checklist: Physical Regulatory Visits
1. Remita Receipts
Print hard copies showing the 12-digit RRR payment reference.
2. Corporate Documents
CAC Certificate, Status Report, and TIN document copies.
3. Director ID & Seal
NIN slip / Passport and company rubber stamp for endorsements.