The Federal Inland Revenue Service (FIRS) has announced a major overhaul of Nigeria’s tax identification framework, declaring that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will now automatically serve as the Tax Identification Number (TIN) for individual Nigerians.
The clarification was issued on Monday through a public awareness campaign on the new tax laws shared by the Service on its official X handle, following growing public concerns over provisions requiring a Tax ID for certain financial and commercial transactions.
Under the new arrangement, registered businesses will also no longer need a separate TIN. Instead, their Corporate Affairs Commission (CAC) registration number will function as their official tax identifier.
The FIRS explained that the policy is anchored on the Nigeria Tax Administration Act (NTAA), which is scheduled to come into force in January 2026.
While the Act mandates the use of a Tax ID for specific transactions, such as operating and owning bank accounts, the Service stressed that the requirement is not entirely new.
According to the FIRS, the use of a Tax Identification Number has been in existence since the Finance Act of 2019, but has now been expanded and strengthened under the NTAA to enhance compliance and efficiency.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single, harmonised identifier,” the Service stated.
“For individuals, your NIN automatically serves as your Tax ID. For registered companies, your CAC registration number is used. There is no need for a physical card, as the Tax ID is a unique number directly linked to your identity,” it added.
The Service noted that the reform is designed to simplify identification processes, eliminate duplication across tax systems, close loopholes exploited for tax evasion, and promote equity by ensuring that all Nigerians who earn taxable income contribute their fair share.
The FIRS also urged Nigerians to ignore misinformation surrounding the new tax framework, assuring the public that the reforms are aimed at strengthening transparency, improving efficiency, and modernising tax administration in the country.
Meanwhile, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, has disclosed that banks will be required to request a TIN from all taxable Nigerians as part of the new federal tax administration framework. The directive is expected to take effect from January 1, 2026.
