The Nigerian Army Headquarters has instructed all formations, units, and departments to submit the National Identification Numbers (NIN) of serving personnel with immediate effect, in line with the Federal Government’s ongoing tax reforms.
The directive is contained in an internal memo dated January 12, 2026, issued by the Department of Army Administration at Army Headquarters, Area 7, Garki, Abuja. The memo carries the reference number AHQ DOAA/G1/300/45.
SaharaReporters obtained the document on Tuesday. MJ Gambo signed it on behalf of the Chief of Army Staff, while AHQ Garrison acknowledged receipt on January 14, 2026.
According to the memo, the request follows the implementation of the Nigeria Tax Act 2025, which mandates the use of NINs for tax administration nationwide.
“The request for formations and units 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 statutory tax exemption under the Nigeria Tax Act 2025, was conveyed,” the memo stated.
The Army explained that the NIN is now mandatory for obtaining a Tax Identification Number under the new framework. It added that the Federal Government is enforcing reforms that require NINs for tax identification.
The memo stressed that the exercise aims to safeguard the welfare of military personnel by ensuring their emoluments remain tax-exempt where applicable.
Affected officers and soldiers must comply “to ensure their personal emoluments are not taxed,” the document noted.
It directed formations and units to submit personnel NINs to Headquarters Nigerian Army Finance Corps (HQ NAFC) through Division Finance Offices. Army establishments and departments at headquarters level must forward their submissions directly to HQ NAFC.
Commanding officers were told to act promptly. Submissions must be made in both hard and soft copies, using Excel format.
The memo, marked “RESTRICTED,” warned that reproducing or retaining the information violates the Official Secrets Act.
In December 2025, the Nigeria Revenue Service (NRS) announced that NINs issued by the National Identity Management Commission now automatically serve as Tax Identification Numbers for individuals.
The agency also stated that registered businesses no longer need separate TINs, as their Corporate Affairs Commission registration numbers now function as official tax identifiers.
The announcement followed public concerns over new tax provisions requiring a Tax ID for certain transactions, including bank account ownership and operation.
Clarifying the policy, the Federal Inland Revenue Service said the Nigeria Tax Administration Act, set to take effect in January 2026, mandates the use of Tax IDs for specific transactions.
The Service added that the requirement is not new, noting that it dates back to the Finance Act of 2019 but has been strengthened under the new law.
“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used,” the agency explained.
The NRS said the system aims to simplify identification, reduce duplication, close tax evasion loopholes, and promote fairness by ensuring all taxable income is properly accounted for.
