Hukumar tara kuɗaɗen shiga ta ƙasa (FIRS)

**Hukumar tara kuɗaɗen shiga ta Najeriya (NRS)** wacce a da ita ce **hukumar tara haraji ta ƙasa FIRS**, ita ce hukumar da ke da alhakin tantancewa da tattarawa da kuma ƙididdigar haraji da sauran kuɗaɗen shiga da ake samu ga gwamnatin tarayyar Najeriya . 

## Tarihi
An ƙirƙiri Hukumar Harajin Harajin Cikin Gida ta Tarayya (FIRS) a cikin shekarar 1943. Kafin wannan lokacin, Sashen Harajin Cikin Gida na Burtaniya ta Yammacin Afirka ne ke aiwatar da ayyukanta.  An ƙirƙiro Hukumar Kula da Harajin Cikin Gida a cikin shekarar 1958, kuma sabis ɗin ya sami 'yancin kai tare da zartar da *Dokar FIRS (Kafa)* No. 13 na 2007. 

A cikin shekara ta 2003, Gwamnatin  Najeriya ta fahimci cewa rashin isar da sabis a cikin ma'aikatun gwamnati ya zama wani lamari na gaggawa na ƙasa kuma ya dauki matakai da yawa da suka kai ga shigar da Yarjejeniyar Sabis ( SERVICOM ) tare da dukkan ƴan Najeriya a cikin Maris 2004.   

Dai-dai da wa'adin Shugaban ƙasa na gaba,  FIRS ta ƙirƙiri wata ƙungiya a cikin 2014 don ƙaddamar da Isar da Sabis a cikin Sabis. Wannan rukunin ya sami sauye-sauye daban-daban don saduwa da ɗan lokaci na canje-canjen canje-canjen ƙungiyoyi na FIRS da buƙatun biyan haraji da masu ruwa da tsaki. A cikin 2011, FIRS ta ƙirƙiri Sashen Sabis na Haraji (TPSD) don haɓaka mai da hankali kan masu biyan haraji, da kuma matsayin mai ba da shawara kan biyan haraji na ƙasa (a cikin 2012) don tabbatar da ingantaccen shawarwari ga masu biyan haraji.

## Gyarawa da sake suna (2025)
A shekarar 2025, gwamnatin Najeriya ta kafa wasu manyan sauye-sauye domin zamanantar da harkokin haraji. Hukumar tara kuɗaɗen shiga ta ƙasa (FIRS) ta kasance a hukumance ta canza sunan **ma’aikatar tattara kudaden shiga ta Najeriya (NRS)** biyo bayan amincewa da *dokar hukumar tara haraji ta Najeriya (Establishment) ta 2025* . 

Sake fasalin ya gabatar da matakan da nufin sauƙaƙa bin doka, faɗaɗa tushen haraji, da haɓaka tattara kuɗaɗen shiga. An ba NRS ƙarin iko don inganta aiki da kai, haɗa dandamali na dijital, da ƙarfafa aiwatarwa. 

Kamfanonin sabis na ƙwararru sun lura cewa gyare-gyaren yana wakiltar mafi kyawun sabunta dokokin harajin Najeriya cikin shekaru da yawa, wanda ya dai-daita ƙa'idodi da yawa da kuma daidaita tsarin. 

## Jagoranci
Bisa ga dokar FIRS, tsarin tsarin ƙungiya na FIRS ya ƙunshi: 

* Shugaban gudanarwa
* Membobi tara tare da cancantar cancanta da ƙwarewa da shugaban ƙasa ya naɗa don wakiltar kowace shiyya-siyasa 9
* Wakilin Babban Lauyan Tarayya
* Gwamnan Babban Bankin Najeriya ko wakilinsa
* Wakilin Ministan Kuɗi wanda bai kai matsayin Darakta ba
* Shugaban Hukumar Tattara Kudaden Kudade, Allocation and Fiscal Commission
* Babban Manajin Darakta na Kamfanin Man Fetur na Najeriya
* Kwanturola-Janar na Hukumar Kwastam ta Najeriya ko kuma wakilinsa wanda bai kai matsayin Mataimakin Kwanturola-Janar ba
* Magatakarda-Janar na Hukumar Harkokin Kasuwanci ko wakilinsa
* Babban Jami’in Hukumar Tsare-tsare ta Kasa ko wakilinsa

Shugaban ƙasa Muhammadu Buhari ya naɗa Muhammad Mamman Nami a matsayin shugaban zartarwa a watan Disamba 2019, ya maye gurbin Babatunde Fowler . 

The incumbent Executive Chairman is Zacch Adedeji, wanda Shugaba Bola Tinubu ya nada a ranar 14 ga Satumba 2023. 

## Mandate da ayyuka
NRS ce ke da alhakin tantancewa, tarawa da lissafin haraji ga Gwamnati: 

* Bayar da lokaci da buga sahihan bayanai da rahotanni na shekara zuwa ga Gwamnatin Tarayyar Najeriya da sauran masu ruwa da tsaki don sanar da tsarin tattalin arziƙin ƙasa, binciken ilimi, manufofin haraji da dokokin ci gaba 
* Bayar da sabis na shawarwarin haraji akan lokaci, hukunce-hukunce, bayanin jagora da fayyace akan buƙata da kuma ga jama'a gabaɗaya.
* Binciken na yau da kullun, aiwatarwa da kuma gurfanar da masu rashin biyan haraji kamar yadda doka ta tanada  
* Bayar da "Lambar Shaida ta Taxpayer" (TIN) ba tare da tsada ba ga mai biyan haraji
* Gaggauta aiwatar da da'awar biyan kuɗi da buƙatun biyan haraji da aka samu, cikin ƙayyadaddun lokaci
* Ɗauki matakan da suka dace don rage basussuka da rage bayanan bashi
* Daidaitawar daidaitawa na yau da kullun da daidaito na haraji da aka karɓa cikin Tarayyar, Ƙarfafawa da asusun VAT kamar yadda lamarin zai kasance 
* Samar da ilimin haraji da bayanai ga masu biyan haraji ta hanyoyi da harsuna daban-daban

## Ayyukan kan layi
A cikin shekara ta 2025, wani dandamali na kan layi mai zaman kansa mai suna **NairaTax** .  an ƙaddamar da shi ne don samarwa ƴan Najeriya na'urorin lissafin haraji kyauta da albarkatu don kimanta wajibcin harajin su. Dandalin yana cika ayyukan e-sabis na hukuma wanda NRS ke bayarwa.

## Manazarta