Hukumar tara kuɗaɗen shiga ta ƙasa (FIRS)
Hukumar tara kuɗaɗen shiga ta ƙasa (F.I.R.S) ita ce hukumar da ke da alhakin tantancewa, tattarawa da kuma yin lissafin kuɗaɗen haraji da sauran kuɗaɗen shigar da suke samu daga Gwamnatin Tarayyar Najeriya .

 Tarihi 
An ƙirƙiro Hukumar Kula da Haraji ta Cikin Gida (FIRS) a shekarar 1943. Kafin wannan lokacin, Sashen Haraji na Inland na Yammacin Afirka ya yi ayyukansa.  An ƙirƙiro Hukumar Haraji ta Cikin Gida a cikin shekarar 1958, kuma sabis ɗin ya sami ikon cin gashin kansa tare da zartar da Dokar FIRS (Kafa) Dokar ta 13 ta 2007. 

A shekarar 2003, Gwamnatin Tarayyar Najeriya ta fahimci cewa rashin bayar da ingantaccen aiki a bangaren gwamnati ya zama batun ƙasa baki ɗaya kuma ya aiwatar da wasu matakai waɗanda zasu kai ga shiga Yarjejeniyar Sabis (SERVICOM) tare da dukkan ƴan Najeriya a watan Maris na shekarar 2004.  Wannan ya biyo bayan ƙirƙirar ofishin SERVICOM a cikin fadar shugaban ƙasa don tabbatar da ƙaddamar da kyakkyawan sabis a ɓangaren jama'a a cikin manufofi, shirye-shirye da aikace-aikace. Dangane da Dokar Shugaban Ƙasa mai zuwa,  FIRS ta ƙirƙiri rukuni a cikin  shekarar 2014 don ƙaddamar da Isar da Sabis a cikin Sabis ɗin. Wannan rukunin ya samu sauye-sauye daban-daban don saduwa da lokacin sauya fasalin ƙungiyar ta FIRS da kuma bukatun masu biyan haraji ga jama'a da masu ruwa da tsaki. A cikin shekara ta 2011 FIRS ta ƙirƙiro Sashin Kula da Masu Kula da Haraji (TPSD) don ingantaccen mai da hankali kan masu biyan haraji da kuma matsayin mai ba da shawara ga masu biyan haraji na ƙasa (a cikin shekara ta 2012) don tabbatar da ingantaccen shawarwari na masu biyan haraji.

 Shugabanci Tsarin kungiyar / Hukumar'''

Dangane da FIRS ACT,  tsarin ƙungiyar de FIRS ya kunshi: 

 Shugaban zartarwa
 Mambobi tara tare da cancanta da kwarewar da Shugaban kasa ya nada don wakiltar kowane yanki na yanki 9 na siyasa
 Wakilin Babban Lauyan Tarayya
 Gwamnan Babban Bankin Najeriya ko wakilin sa
 Wakilin Ministan Kudi ba kasa da matsayin Darakta ba
 Shugaban Hukumar Raya Kudaden, Rabon Kudi da Hukumar Kula da Kasafin Kudi
 Rukunin Manajan Daraktan Kamfanin Man Fetur na Kasa
 Babban Kwanturola-Janar na Hukumar Kwastam ta Najeriya ko wakilinsa ba kasa da mukamin Mataimakin Kwanturola-Janar ba;
 Magatakarda-Janar na Hukumar Kula da 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 sabon Shugaban zartarwa na FIRS. Ya maye gurbin Babatunde Fowler .

Umarni da gudanarwa 
Haƙƙin bin ƙa'ida da tsarin mulki, FIRS tana da alhakin tantancewa, tattarawa da lissafin haraji ga Gwamnati: 

 Bayar da ingantattun bayanai da rahotanni na shekara-shekara ga Gwamnatin Tarayyar Najeriya da sauran masu ruwa da tsaki don sanar da tsarin tattalin arzikin kasa, binciken ilimi, manufofin haraji da dokokin ci gaba 
 Samun sabis na ba da shawara kan haraji a kan kari, hukunce-hukuncen, bayanin kula da bayanai game da buƙata da kuma ga jama'a gaba ɗaya
 Bincike na yau da kullun, da tilasta aiwatar da gurfanar da waɗanda suka gaza biyan haraji kamar yadda doka ta tanada  
 Bayyanar da “Lambar Tabbatarda Mai Haraji” (TIN) ba tare da tsada ba ga mai biyan harajin
 Gudun aiwatar da da'awar biyan kuɗi da buƙatun mayar da haraji da aka karɓa, a cikin lokutan da aka bayyana
 Yi ayyukan da suka dace don rage matsayin bashin sabis ɗin da rage martabar bashi
 Daidaitaccen harajin da aka karɓa cikin Tarayya, Ingantacce da VAT shari'ar na iya zama 
 Bayar da ilimin haraji da bayani ga masu biyan haraji ta hanyoyi da yare daban-daban

Manazarta 
1.   https://www.pulse.ng/bi/finance/firs-asks-taxpayers-to-take-the-opportunity-of-a-30-day-window-for-issuance-of-their/m3jdbc1 

2.  https://www.firs.gov.ng/AboutUs/OurCharter 

3.  https://www.firs.gov.ng/AboutUs/FIRSProfile 

4.  https://www.thenews.com.pk/print/444596-igp-devises-mechanism-to-look-into-complaints-about-non-registration-of-firs

5.  https://www.mondaq.com/Nigeria/Tax/870372/Basic-Principles-Of-Taxation-In-Nigeria

6.  https://www.legit.ng/1143794-federal-inland-revenue-service-board-directors.html

7.  https://gmposts.com/firs-federal-inland-revenue-service-their-offices-and-functions-in-nigeria/

8. https://www.dailytrust.com.ng/knocks-kudos-over-new-firs-helmsman.html 

9. https://businessday.ng/legal-business/article/proper-exercise-of-the-powers-of-firs-to-freeze-defaulting-taxpayers-accounts/

10. https://www.banwo-ighodalo.com/grey-matter/proper-exercise-powers-firs-freeze-defaulting-taxpayers-accounts-appoint-banks-tax-collecting-agents

Najeriya