How to Get a Tax Identification Number (TIN) After Incorporation

Incorporating a company is only the first legal milestone in building a compliant and operational business. The next—and often misunderstood—step is obtaining a Tax Identification Number (TIN).

Across jurisdictions, a TIN is the legal key that unlocks tax compliance, banking access, employment registration, invoicing, and regulatory legitimacy. Without it, a company may exist on paper but be unable to lawfully operate.

In this guide, we explain how to get a Tax Identification Number (TIN) after incorporation, using a global comparative approach grounded in tax law, corporate law principles, case law, academic authorities, and real-world legal practice. This article is written to help founders avoid compliance traps and position their businesses for lawful growth from day one.

Table of Contents

What Is a Tax Identification Number (TIN)?

A Tax Identification Number (TIN) is a unique number issued by a government tax authority to identify a company or individual for tax purposes.

Depending on the jurisdiction, a TIN may be called:

EIN (Employer Identification Number) – United States
UTR (Unique Taxpayer Reference) – United Kingdom
TIN – Nigeria and many countries
PAN – India
Business Number (BN) – Canada

Despite different names, the legal purpose is the same: to bring the entity into the tax system.

Why a TIN Is Legally Mandatory After Incorporation

Once a company is incorporated, it becomes a separate legal person, as established in Salomon v A. Salomon & Co Ltd (1897) AC 22. However, that legal personality comes with statutory tax obligations.

A TIN is required to:

File corporate income tax returns
Register for VAT, GST, or sales tax
Open corporate bank accounts
Employ staff and remit payroll taxes
Issue compliant invoices
Avoid penalties and enforcement actions

In MacNiven v Westmoreland Investments Ltd [2001] UKHL 6, the House of Lords reaffirmed that tax compliance follows legal substance—not form—highlighting why post-incorporation tax registration is non-negotiable.

When Should We Apply for a TIN?

Immediately after incorporation.

Most jurisdictions legally require companies to register with the tax authority within a specified period, often 7–30 days after incorporation or commencement of business.

Delays can result in:

Administrative penalties
Interest on unpaid taxes
Difficulty opening bank accounts
Regulatory red flags

General Step-by-Step Process to Get a TIN After Incorporation

Although procedures vary by country, the core legal steps are globally consistent.

Step 1: Confirm Company Incorporation Is Complete

Before applying for a TIN, we must have:

Certificate of Incorporation
Company registration number
Memorandum and Articles (or equivalent)
Registered office address

Tax authorities will not issue a TIN without proof that the company legally exists.

Step 2: Identify the Relevant Tax Authority

Every jurisdiction has a designated tax authority responsible for issuing TINs.

Examples include:

IRS (United States)
HM Revenue & Customs (UK)
Federal Inland Revenue Service – FIRS (Nigeria)
Canada Revenue Agency – CRA
Income Tax Department (India)

Step 3: Determine the Correct Tax Registration Category

We must identify whether the company needs:

Corporate income tax registration
VAT/GST registration
Payroll tax registration
Withholding tax registration

In many jurisdictions, one application triggers multiple tax accounts, while in others, separate registrations are required.

Step 4: Complete the TIN Application (Online or Physical)

Most countries now allow online TIN registration, aligning with global digital governance standards promoted by the OECD and World Bank.

Information typically required:

Company name and registration number
Incorporation date
Nature of business
Director/shareholder details
Registered office address
Contact information

Accuracy is critical. Providing false information may constitute a tax offence.

Step 5: Submit Supporting Documents

Commonly required documents include:

Certificate of Incorporation
Memorandum and Articles
Director identification
Proof of business address

In Prest v Petrodel Resources Ltd [2013] UKSC 34, the Supreme Court warned against misuse of corporate structures—underscoring why authorities scrutinize post-incorporation compliance.

Step 6: Receive Your TIN (Instant or Delayed)

Depending on jurisdiction:

Some TINs are issued instantly
Others take days or weeks

Once issued, the TIN becomes the company’s permanent tax identity.

How to Get a TIN in Major Jurisdictions (Examples)

United States – Employer Identification Number (EIN)

Issued by the IRS
Online application available
Free of charge
Required for banking and payroll

Foreign-owned US companies may apply via alternative IRS procedures.

United Kingdom – UTR and Corporation Tax Registration

Companies House notifies HMRC automatically
HMRC issues a Unique Taxpayer Reference (UTR)
Company must activate corporation tax account

Governed by the Corporation Tax Act 2010.

Nigeria – Tax Identification Number (TIN)

Issued by the Federal Inland Revenue Service (FIRS)
Online via TaxPro-Max platform
Mandatory under Nigerian tax laws

Failure to obtain a TIN may trigger penalties under tax regulations.

Canada – Business Number (BN)

Issued by Canada Revenue Agency
One BN covers multiple tax accounts
Required for GST/HST and payroll

India – Permanent Account Number (PAN)

Issued by the Income Tax Department
Mandatory for corporate taxation
Required before opening bank accounts

Legal Consequences of Operating Without a TIN

Operating without a TIN may expose the company to:

Monetary penalties
Criminal sanctions (in some jurisdictions)
Inability to enforce contracts
Banking restrictions
Regulatory audits

In OECD Tax Compliance Studies, failure to register for tax is identified as a primary indicator of high-risk entities.

Common Mistakes Companies Make

Assuming incorporation equals tax registration
Delaying TIN application
Using personal TINs for company transactions
Failing to update tax records
Ignoring VAT or payroll obligations

These mistakes often lead to avoidable enforcement actions.

Frequently Asked Questions (FAQs)

Is a TIN the same as a company registration number?

No. A company registration number identifies the company under corporate law, while a TIN identifies it under tax law.

Can a company operate before getting a TIN?

Legally risky. Most jurisdictions require tax registration before trading.

Can foreigners apply for a TIN?

Yes. Most countries allow foreign-owned companies to obtain TINs.

Is one TIN enough for all taxes?

Depends on jurisdiction. Some issue a single tax number; others issue multiple linked accounts.

Academic and Legal References

Salomon v A. Salomon & Co Ltd (1897)
Prest v Petrodel Resources Ltd (2013)
MacNiven v Westmoreland Investments Ltd (2001)
OECD Tax Administration Reports
World Bank Business Ready Reports
Corporation Tax Act 2010 (UK)
Internal Revenue Code (US)

Final Thoughts

Getting a Tax Identification Number after incorporation is not optional—it is foundational. Incorporation creates legal existence, but TIN registration activates legal operation.

As legal professionals, we consistently advise founders to treat tax registration as an immediate post-incorporation priority, not an administrative afterthought. Early compliance builds credibility, prevents penalties, and lays the groundwork for sustainable growth.

MERIT Legal Institute: Law & Advisory