Nigeria: National Basics

In Nigeria, these essentials would enable you to conduct most Government and private business. Whether you are educated or not, you need them. Without them you may not be able to register a mobile number, open a bank account, acquire international passport, etc. These are the national basics in my humble opinion-

i.        Name

Births, Deaths, etc. (Compulsory Registration) Act apparently does not stipulate that a child must be named, but it states that all births shall be registered (See Sections 1, 7 of the Act).

This Law does not make a name compulsory but says births must be registered and makes reference to particulars of the child. The pervading culture in the Country is that individuals bear names. I am yet to see a statutory backing for names in Nigeria.

ii.       National Identity Number (NIN)

National Identity Management Commission Act (NIMC Act)

Section 16 of this Act stipulates persons who shall be registrable with regards to the Act, they are – Nigerian citizens; whether citizen or not, a person who is lawfully and permanently resident in Nigeria; a non-citizen of Nigeria who is lawfully resident in Nigeria for a period of 2 years or more.

Section 27 of the Act makes provision for National Identity Number and the transactions where it would be required, such as application for and issuance of passport, opening of individual bank accounts, payment of taxes, registration of voters, etc. 

  Section 29 of the Act makes it an offence for a person to carry out or permit the carrying out of the transactions stipulated in Section 27 without NIN.

Mandatory Use of the National Identification Number Regulations, 2015

This Regulation was made in furtherance of the NIMC Act 2007, Regulation 3 states that the NIN shall be an 11 digit number randomly generated by the Automated Biometric Identification System (ABIS).

By the provisions of Regulation 5, NIN “…shall provide the “Foundation Identity” upon which every agency or institution shall adopt in establishing the “Functional Identity” requirement for its operation.”

This could be interpreted to mean that every other National identity document rests on the data provided by your NIN.

Regulation 10 stipulates persons who are exempt from the mandatory use of NIN, they include- foreigner validly transiting through Nigeria or is employed or staying less than 2 years in Nigeria, foreign diplomatic staff and entourage, foreign consular officers, employees and their families, Non-citizen not authorized by Immigrations Act to reside in Nigeria.

Mandatory Use of the National Identification Number, Regulations, 2017

This Regulation provides amongst other things, for Additional transactions requiring the use of the National Identification Number (NIN), some of them are- documentation for loans (mm), registration for pilgrims or provision of pilgrims services (ee), land transactions (rr), for contracts (ss), for filing criminal and civil actions or other arbitration processes (u), etc. (See Regulation 1(1)).

iii.      Taxpayer Identification Number (TIN)

Nigeria Taxpayer Identification Number Regulations, 2014.

Regulation 1(a) of the above states-

“1.    The Objectives of these Regulations are to –

•  provide a legal framework for the operations of the Taxpayer Identification Number in Nigeria ;…

”

Regulation 2 stipulates the classes of persons to obtain TIN in Nigeria.

This Regulation, appears to apply to both natural and unnatural persons, because Regulation 6(4) provides-

“…

(4) The application for Taxpayer Identification Number shall be accompanied by any of the following:

(a) in the case of individuals, unregistered enterprises, self employed and non-Nigerians obliged to pay tax in Nigeria ;

(i) national identification card,

(ii) international passport,

(iii) driver’s license,

…

(b) in the case of persons not falling under sub-regulation (4) (a) of this regulation ;

          (i) copy of certificate issued by the Corporate Affairs Commission,

          (ii) certificate of registration of business name, or

          (iii) any other relevant documents which may be prescribed by the Joint Tax Board from time to time.”

Regulation 8 provides for the uses of TIN.

Regulation 14 states – “ “Taxpayer Identification Number” means that number which is issued by the Relevant Tax Authorities ;”

iv.      Bank Verification Number BVN

“The Central Bank of Nigeria, in collaboration with the Bankers’ Committee, deployed a centralised Bank Verification Number (BVN) System in February 2014. This is part of the overall strategy of ensuring effectiveness of Know Your Customer (KYC) principles, and promotion of safe, reliable and efficient payments system. The BVN system gives each customer in the Nigerian banking industry, a unique identifier number.”¹

BVN is required to open a bank account in Nigeria.

There are other national essentials, especially those that pertain to the citizenry. They include- Voter’s card, Nigerian Passport, Certificate of Indigeneship or Certificate of Origin.

Thank you.

Stephanie Orji lawyers at Heptagon & Associates, a full service law firm in Abuja, Nigeria.

17-July-2024.

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1. Central Bank of Nigeria Regulatory Framework for Bank Verification Number (BVN) Operations and Watch-list for the Nigerian Banking Industry, October 2021. – https://www.cbn.gov.ng/Out/2021/CCD/REVISED%20REGULATORY%20FRAMEWORK%20FOR%20BANK%20VERIFICATION%20NUMBER%20(BVN)%20OPERATIONS%20AND%20WATCH-LIST%20FOR%20THE%20NIGERIAN%20BANKING%20INDUSTRY%20121021%20FINAL.pdf  , page 4, paragraph 1.1, accessed on the 17^th of July, 2024. ↩︎