Move aligns with implementation of Nigeria Tax Act 2025.
•NIN now serves as official Tax Identification Number for all military staff
••• mandates immediate compliance to protect personnel emoluments from taxation
The Nigerian Army Headquarters has issued a directive to all formations, units, and departments, mandating the immediate submission of National Identification Numbers (NIN) for all serving personnel.
The move is a strategic step to facilitate tax exemptions under the Federal Government’s latest fiscal policy, the Nigeria Tax Act 2025. The Act mandates the integration of NINs into the national tax administration system to streamline individual identification and payroll management.
In an internal memo (Ref: AHQ DOAA/G1/300/45) dated January 12, 2026, the Department of Army Administration explained that the directive is aimed at safeguarding the financial welfare of officers and soldiers. By linking NINs to the military payroll, the Army ensures that the personal emoluments of its personnel remain protected and exempt from specific levies under the new tax regime.
The memo, signed by MJ Gambo on behalf of the Chief of Army Staff, read in part: *“This move is designed to protect the welfare of personnel. By linking NINs to the payroll system, the Army aims to ensure that the personal emoluments of officers and soldiers remain exempt from certain taxes under the new law.”
Military sources indicate that the exercise is expected to be completed within a strict timeframe to avoid disruptions in salary disbursements under the new fiscal guidelines.
“The request… is in compliance with the new Federal Government Tax Reform and the processing of statutes tax exempting under the Nigeria Tax Act 2025. This exercise ensures personal emoluments are not taxed.”
Compliance and Security
Commanding officers have been instructed to submit personnel details in both hard and soft copies (Excel format) through Division Finance Offices. Establishments at the Headquarters level are required to submit directly to the Headquarters Nigerian Army Finance Corps (HQ NAFC).
The document, marked “RESTRICTED,” reminded personnel that the unauthorized reproduction of the directive violates the Official Secrets Act.
Context of the Reform
This development follows an announcement by the Nigeria Revenue Service (NRS) in December 2025, declaring that the NIN would automatically serve as the Tax Identification Number (TIN) for all individual Nigerians. Under the Nigeria Tax Administration Act (NTAA), which took effect this month:
• Individuals: NIN serves as the official Tax ID.
• Businesses: The Corporate Affairs Commission (CAC) registration number serves as the Tax ID.
• Banking: A Tax ID is now mandatory for certain transactions, including the operation of bank accounts.
The NRS maintains that this integration is not a new burden but a reinforcement of the Finance Act of 2019. The system is intended to simplify identification, eliminate duplication, and close loopholes for tax evasion while ensuring that taxable income earners contribute fairly to the national pool.
For the military, the timely submission of these IDs is critical to maintaining the tax-exempt status of specific allowances and salaries as recognized by the 2025 Act.
