HADA LAMBAR RIJISTAR HARAJI (TAX ID) DA ASUSUN BANKUNA
Ado Mohammed Abubakar, FCTI, FCA
Maganar hada asusun bankuna da TAX ID wanda aka fi sani da Tax Identification Number (TIN) ba sabon abu ne. Dama can kamfanunuwa (Limited Liability) da masu Rijistar Kwasuwanci (Business Name) dole ne sai da TIN suke bude asusun banki.
Sabuwar dokar haraji ta shekarar 2025 ta fadada wannan doka ne zuwa ga duk wani mai biyan haraji wato (Taxpayer).
1. Kashi na biyu sashi na hudu (Part 2 section 4-5) na Nigeria Tax Administration Act (NTAA, 2025) ya ce duk wani mai biyan haraji (kamfununuwa, ma’aikatun gwamnati da daidaikun mutane) dole ne ya zama yana da Lambar Hukumar Haraji (Tax ID).
2. Sannan dokar ta tilastawa duk mai biyan haraji ya zama yana amfani da wannan Tax ID a duk wata mu’amular sa da hukumomin haraji.
3. Sashi 7 karamin sashi na 5 wato section 7(5) of NTAA,2024 ya ce duk wanda yake da TIN a yanzu baya bukatar yin wani sabon Tax ID wanda yake dashi ya wadatar.
4. Mafi yawancin ma’aikata masu karbar albashi da suke Abuja, Lagos, Kaduna da wasu daga cikin jihohin Nigeria suna da TIN number. Mafi yawancin hukumomin haraji na Arewancin Nigeria a yanzu ba su cika takurawa sai anyi ba.
5. Sashi na 8 karamin sashi na 2 wato section 8(2a) of NTAA, 2025 yace duk wanda yake mu’amula da banki, kamfanin inshora, kamfunuwan zuba hannun jari da sauran kamfunuwa masu mu’amula da kudi (Financial Service companies) dole ne ya basu Tax ID din sa.
Da gaske ne za’a yi amfani da Tax ID don cire haraji kai tsaye daga asusun bankunan mutane?
1. Hukumomin haraji baza su cirewa mutum kudi haka kawai daga asusun sa na banki ba. Sai da za’a iya amfani da Tax ID don gano wadanda basa biyan haraji ko basa biya kamar yadda doka ta tanada.
2. Nigeria tana amfani da tsarin (self-assessment) wanda yake nufin mai biyan haraji ne ya kamata ya lissafa harajin sa da kansa kuma ya biya zuwa hukumar harajin da ya dace.
3. Amfanin Tax ID a wajen gwamnati shine zai taimaka mata wajen samun bayanan shige da fice na kudaden asusun bankuna don tantance masu biyan haraji da akasin haka
4. Tax ID zai taimakawa masu biyan haraji wajen amfani da harajin da ake yanke musu kai tsaye idan sun yi kwangila, kwanzaltanci ko wata mu’amula ta kudi (WHT). Shi wannan WHT zai amfane ka wajen rage yawan harajin da zaka biya.
5. Domin kare kan mu daga fadawa hannun hukumomin haraji, mu kasance masu ajiye sahihan bayanai da cikakkun shaidu na shige da ficen kudin asusun mu na banki.
Allah yayi mana jagora.
Ado Mohammed Abubakar, FCTI, FCA