Compliance (PENCOM, NSITF, ITF)
The Nigerian tender compliance certificates checklist.
Tender compliance certificates checklist for Nigeria: the NRS (formerly FIRS) TCC, PenCom, NSITF, ITF and CAC, what each proves and the order to get them.
Nigerian public procurement, and most large corporate procurement, requires a bidder to prove it is a real, compliant, properly-run company before the technical and financial bid is even opened. That proof is a stack of certificates from different agencies. Miss one and the bid can be disqualified on eligibility, no matter how good the price.
This checklist lists every certificate a typical tender asks for, what each proves, who issues it, and the order to obtain them in — because some depend on others being clean first.
The standard compliance pack
Most Nigerian tenders ask for this set. Treat it as one renewable pack, not five separate errands:
- CAC documents — certificate of incorporation, current annual return / status report, and form showing current directors. Proves the company legally exists and is up to date.
- Tax clearance certificate (TCC) from the Nigeria Revenue Service (NRS), formerly FIRS — three years of federal tax compliance (CIT, VAT, WHT).
- PenCom Compliance Certificate, now called the Pension Clearance Certificate — proves you remit staff pensions and hold the required group life policy.
- NSITF Compliance Certificate — proves you fund the Employees' Compensation Scheme.
- ITF Compliance Certificate — proves you pay the Industrial Training Fund levy (if above the threshold).
Sometimes also requested
Depending on the procuring entity and the contract type, a tender may additionally ask for:
- BPP Interim Registration Report (IRR) — from the Bureau of Public Procurement, for federal contracts. You register on federalcontractors.bpp.gov.ng, and registration is free.
- A sworn affidavit (e.g. non-debarment, or that company information is true).
- Audited financial statements for the last 2–3 years.
- Evidence of similar past contracts and the team's CVs.
- A bank reference or evidence of financial capacity.
The order to get them in
Some certificates depend on others, so sequence matters:
1. Fix the CAC record first
Every other agency reads your CAC record — RC number, company name, directors. If your annual returns are behind or your directors are out of date, the TCC, PenCom, NSITF and ITF applications can all stall on a mismatch. Bring the CAC current first. See the CAC hub.
2. Then the tax clearance certificate
The TCC needs three clean tax years, and a missing return found during the check can add weeks, so it is usually the item to start earliest. See the tax clearance certificate page and the NRS filings hub.
3. Then PenCom, NSITF and ITF in parallel
These three are payroll-based and largely independent of each other, so apply for them in parallel once the CAC is clean. Start with the PenCom compliance certificate, the NSITF hub and the ITF hub.
Timelines and the year-end trap
The TCC is usually the bottleneck: a clean file moves at the NRS pace, but a missing return can add weeks. The PenCom, NSITF and ITF certificates each move at their agency's pace once contributions are current. On Docufy, each filing page shows its target time in business days before you start.
The trap is timing: tenders usually ask for certificates valid until 31 December of the bidding year, and many companies renew them in January, when everyone else does too. Renewing the whole pack in November–December means you enter the new year with everything valid. The compliance deadline calendar marks the day tender certificates lapse each year.
Keeping the pack current
Because every certificate expires, the efficient approach is a standing annual compliance cycle: file the CAC annual return, file the year's taxes, keep pension and ECS remittances current, pay the ITF levy, and renew all certificates together.
On Docufy you can file the CAC annual return, the tax clearance certificate and the PenCom, NSITF and ITF certificates. Each is its own filing with its price shown before you pay, a vetted partner firm files it, and we email you about two weeks before each yearly one is due again. For more on each certificate, see our tender compliance guides.
Questions
Frequently asked.
What certificates do I need for a Nigerian public tender?
The standard pack is: current CAC documents, a tax clearance certificate from the Nigeria Revenue Service (NRS), formerly FIRS, and PenCom, NSITF and ITF compliance certificates. Some federal tenders also require a BPP Interim Registration Report and audited accounts.
Which one takes the longest to get?
The tax clearance certificate (TCC), because it requires three clean tax years and any missing return adds delay. Start it first and bring your CAC record current before you do, since the TCC reads your CAC details.
In what order should I obtain them?
Fix the CAC record first (annual returns, directors), then start the tax clearance certificate, then apply for PenCom, NSITF and ITF in parallel. The CAC underpins all the others, so it goes first.
How long are these certificates valid?
Most are year-bound, and tenders usually ask for certificates valid until 31 December of the bidding year. The efficient approach is a single annual renewal cycle for the whole pack, ideally in November–December to avoid the January rush.
Can I get the whole pack through one provider?
Most of it. On Docufy you can file the CAC annual return, the tax clearance certificate and the PenCom, NSITF and ITF certificates, each as its own filing. A vetted partner firm files them, you see each price before you pay with no markup on government fees, and we email you about two weeks before each yearly one is due again. Items like the BPP registration, audited accounts and a CAC status report come from elsewhere.
Sources
- Bureau of Public Procurement: Guide (National Database of Contractors, Consultants and Service Providers: registration requirements)
- Schedule of Employers Issued with Certificate of Compliance with Provisions of the PRA 2014 as at 15 May 2025 (PenCom)
- BPP: Procedure on How to Register in National Database for Registration, Categorisation and Classification of Contractors, Consultants and Service Providers
- FCTA invitation to tender (Sept 2026) — Naija Business
Fees and rules last checked 27 Sep 2026. The agency that issues the document has the final word. See our editorial policy.
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