Which certificates do you need for Nigerian tenders, and how do you get them?
Almost every Nigerian government tender asks for the same compliance certificates: tax clearance, pension (PenCom), ITF and NSITF, plus your CAC documents. A missing or expired one is among the commonest reasons a bid fails the first check. Here is what each is, who issues it, and how to keep them current.
Why tenders ask for them
The Public Procurement Act 2007 requires bidders to have met their obligations on taxes, pensions and social security contributions (section 16), and the new Nigeria Tax Administration Act 2025 says government ministries, departments and agencies must demand a tax clearance certificate from anyone applying for a government contract (section 72). A typical federal advert, such as this 2024 NOSDRA invitation to tender, lists all of them as compulsory, and for each partner in a joint venture.
Tax clearance certificate (TCC)
- Who issues it: for companies, the federal tax authority. From 1 January 2026 that is the Nigeria Revenue Service (NRS), which replaced FIRS (NAN). Certificates issued by FIRS before the change carry the old name.
- What it covers: the three years of assessment before the current year. For each year it shows your profits or income, the tax payable, the tax paid, and any tax outstanding or that none is due (section 72 of the Act).
- How long it takes: the Act says the tax authority must issue it within two weeks of your request, or give reasons for refusing (section 72(1)).
- Where to apply: in June 2026 the NRS launched Rev360, its new online self-service system. Ask your tax office whether to request your TCC there.
- State tenders may also ask for a state tax clearance. In Lagos, the LIRS e-TCC is generated online once your annual returns for the last three years are filed and all tax is paid (KPMG summary).
PenCom compliance certificate
- Who issues it: the National Pension Commission, to organisations that want to bid for federal government contracts.
- Who it applies to: the Pension Reform Act 2014 covers private organisations with three or more employees. Some adverts only demand it above a higher staff number (the NOSDRA advert above says 15): follow each tender's wording.
- How to apply: online, with your PenCom employer code. PenCom's 2026 step-by-step guide lists what to upload: the CAC certificate, contact details, your staff list as registered with their pension fund administrators, group life insurance, evidence of payment and your contribution schedule (plus your last two certificates when renewing). The same guide says a request that isn't rejected is processed within 72 hours.
- Validity: a PenCom column in ThisDay says the certificate is free and expires on 31 December of the year it's issued.
ITF compliance certificate
- Who issues it: the Industrial Training Fund, to employers who have paid the training levy.
- Who must pay the levy: since the 2011 amendment of the ITF Act, employers with five or more staff, or fewer than five staff and a turnover of ₦50 million or more a year. The levy is 1% of annual payroll (summary of the amended Act; original Act).
- How to get it: through your ITF area office, with evidence that the levy is paid. Ask the office for its current forms and timelines.
NSITF compliance certificate
- Who issues it: the Nigeria Social Insurance Trust Fund, which runs the employees' compensation scheme.
- What you pay: employers contribute 1% of total monthly payroll under the Employees' Compensation Act 2010.
- How to get it: NSITF issues and renews certificates of compliance; employers register online at its employer portal, where buyers can also verify a certificate.
CAC documents
Tenders ask for your certificate of incorporation and the forms that show your company's details and directors. The NOSDRA advert, for example, asks for the certificate "including Form CAC1.1 or CAC2 and CAC7"; older companies may hold forms CO2 and CO7 instead. Company searches and post-incorporation services are on the Corporate Affairs Commission portal. Keep certified true copies ready.
The BPP registration report (IRR)
Federal tenders also ask for the Bureau of Public Procurement's Interim Registration Report or certificate; adverts typically want one valid to 31 December of the current year. See what you need to bid for federal contracts.
Renew in January. Adverts ask for a tax clearance valid to 31 December, the PenCom certificate expires on 31 December, and the IRR is usually valid to the end of the year. Renewing everything early in the year means a tender in February doesn't find you waiting for certificates.
How TendaRadar helps
Certificates take time; tenders don't wait. TendaRadar sends new tenders in your trades and states to WhatsApp when they're published, so you can check the advert's list against your file while there's time to renew anything missing. On the Business plan, each tender page also shows an eligibility checklist drawn from the advert. See the open government tenders, or read how to prepare a tender submission.
Official sources
- Nigeria Tax Administration Act 2025 (section 72: tax clearance)
- Replacement of FIRS with the NRS (NAN)
- NRS launches Rev360 (Premium Times, June 2026)
- PenCom: compliance certificate for federal contracts
- PenCom: step-by-step guide to the pension clearance e-certificate (2026)
- NSITF services
- Example federal invitation to tender: NOSDRA, 2024
- Corporate Affairs Commission
This guide is general information, not legal or professional advice. Rules change, and each tender's own advert and bidding documents set its requirements: always read them, and check with the buyer or a professional if you're unsure.