The Tax Identification Number (TIN) is a unique number given to Individuals, Limited Liability Companies, Incorporated Trustees, Enterprises, Cooperative Society, MDAs, Trade Association etc. for the purpose of tax payment . The Federal Inland Revenue Service (FIRS) is the agency responsible for providing the Tax Identification Number (TIN).
There is a publicly available site to verify the ownership and validity of the Tax Identification Numbers . The search is done using the TIN number and the result returns plain text stating who the TIN belongs to.