Section 8 — Use of Taxpayer Identification

(1) A Tax ID shall be—

(a) stated on a return, notice, correspondence or documents submitted, lodged, or used for the purposes of tax compliance;

(b) stated on a document prepared, produced, issued or submitted in respect of a transaction; and

(c) a condition for entering into a contract with any federal or state ministry, department or agency and local government.

(2) A person engaged in banking, insurance, stock-broking, or other financial services in Nigeria shall make the provision of a tax ID precondition for opening any account or operating an exiting account.