The Nigerian Army Headquarters has directed all its formations, units, and departments to immediately submit the National Identification Numbers (NIN) of serving personnel as part of the Federal Government’s ongoing tax reforms.
The directive is contained in an internal Army memo dated January 12, 2026, issued by the Department of Army Administration at Army Headquarters, Area 7, Garki, Abuja, and referenced AHQ DOAA/G1/300/45.
The document which was obtained by SaharaReporters on Tuesday was signed on behalf of the Chief of Army Staff by MJ Gambo, and was acknowledged as received by AHQ Garrison on January 14, 2026.
According to the document, the request is in line with the implementation of the Nigeria Tax Act 2025, which introduces new tax reforms mandating the use of National Identification Numbers for tax administration.
“The request for formations and unit to avail HQ NAFC the National Identification Number (NIN) of personnel under command in compliance with the new Federal Government Tax Reform and the processing of statutes tax exempting under the Nigeria Tax Act 2025 was conveyed,” the memo stated.
The Army clarified that the NIN is now compulsory for securing a Tax Identification Number under the new framework, noting that the Federal Government “is currently implementing tax reforms that will mandate the use of National Identification Number (TIN).”
It further explained that the exercise is aimed at protecting the welfare of military personnel, stressing that affected officers and soldiers must comply “to ensure their personal emolument are not taxed.”
“In view of the foregoing, I am directed to respectfully request formations and units to forward personnel NIN to HQ NAFC through Division Finance Offices,” the memo read.
The document added that Army establishments and departments at headquarters level are required to submit their personnel details directly, stating that “NA Establishments/AHQ Departments are to forward their personnel NIN directly to HQ NAFC for further action.”
The memo also instructed commanding officers to act without delay, directing that submissions be made “in both hard and soft copies using excel format.”
The document, marked “RESTRICTED,” warned that “reproduction or retention of information on this sheet violates the Official Secret Act CAP 02 UNI.”
In December 2025, the Nigeria Revenue Service (NRS) announced that the NIN issued by the National Identity Management Commission had automatically become the Tax Identification Number (TIN) for individual Nigerians.
According to the NRS, registered businesses would also no longer require a separate Tax Identification Number, as their Corporate Affairs Commission (CAC) registration number would now serve as their official tax identifier under the new tax system.
The announcement came amid growing public concerns over provisions in the new tax laws that require a Tax ID for certain transactions, including the ownership and operation of bank accounts.
Explaining the policy, the FIRS said the Nigeria Tax Administration Act (NTAA), scheduled to take effect from January 2026, mandates the use of a Tax ID for specific transactions.
However, the Service described the requirement as not new, noting that it had existed since the Finance Act of 2019 and had only been strengthened under the NTAA.
It further explained, “For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used.
“You do not need a physical card, as the Tax ID is a unique number linked directly to your identity.”
The NRS reportedly added that the new system is designed to simplify identification, reduce duplication, close loopholes for tax evasion, and promote fairness by ensuring that everyone who earns taxable income contributes appropriately.
