The Federal Inland Revenue Service (FIRS) has officially discontinued the issuance of tax exemption certificates to all categories of taxpayers including companies with pioneer status, non-governmental organisations (NGOs), and businesses operating in free trade zones.
In a public notice, the agency said the decision aligns with its drive for transparency and compliance with Nigeria’s tax laws.
“The issuance of Tax Exemption Certificates has been discontinued. Consequently, no further Tax Exemption Certificates will be issued,” the notice stated.
FIRS clarified that previously issued certificates remain valid until expiration but will not be renewed.
Going forward, any request for tax exemptions or benefits must strictly comply with relevant laws and FIRS-approved procedures. The agency warned that any forgery, alteration, or misrepresentation of exemption status will attract legal penalties.
The revenue agency reaffirmed its commitment to building a transparent, equitable tax system and urged all stakeholders to adhere to the updated guidelines.
Enquiries are to be directed to the office of the Executive Chairman.
This development comes after FIRS Chairman Zacch Adedeji recently highlighted Nigeria’s massive revenue losses from multinational tax avoidance — a practice he says undermines infrastructure development and deepens inequality.
