No More Tax Exemptions: FIRS Ends Certificate Issuance to All Taxpayer Categories
The Federal Inland Revenue Service (FIRS) has announced the discontinuation of tax exemption certificates for all taxpayer categories, including pioneer status companies, non-governmental organisations (NGOs), and entities operating in Nigeria’s free trade zones.
In a public notice, the tax authority said the move is part of its broader reforms aimed at promoting transparency and enforcing compliance with existing tax laws.
“The issuance of Tax Exemption Certificates has been discontinued,” the notice stated.
“Consequently, no further Tax Exemption Certificates will be issued.”
While previously issued certificates will remain valid until their expiry dates, the FIRS made it clear that no renewals will be granted once they lapse.
“All claims for tax benefits or exemptions must strictly comply with applicable laws and follow procedures approved by FIRS,” the agency emphasised.
The statement also included a strong warning to those who might attempt to manipulate the system.
“Any attempt to forge, alter, or misrepresent exemption status will attract strict penalties prescribed by the laws.”
FIRS urged stakeholders affected by the new policy to align with the revised procedures, stressing its commitment to a fair and transparent tax system.
“All further enquiries on the above subject should be addressed to the executive chairman.”
The development comes days after FIRS Chairman Zacch Adedeji raised concerns about the country’s losses to aggressive tax avoidance by multinational corporations, which he said undermines governance, erodes trust, and worsens inequality.
The latest measure signals the agency’s resolve to tighten loopholes in the system and ensure all entities—regardless of status—are subject to fair taxation under Nigerian law.
