The Federal Inland Revenue Service (FIRS) has announced 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 announcement, shared on Monday via FIRS’ X account, is part of a public awareness campaign on the new tax laws.
FIRS also clarified that businesses will no longer need a separate Tax ID. Instead, their Corporate Affairs Commission (CAC) registration number will serve as the official tax identifier under the updated system.
The clarification comes amid public concerns over provisions in the new tax laws requiring a Tax ID for certain transactions, including opening bank accounts.
According to FIRS, the Nigeria Tax Administration Act (NTAA), which takes effect in January 2026, requires the use of a Tax ID for specified transactions. The Service noted that this requirement has existed since the Finance Act of 2019 and has now been reinforced under the NTAA.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” FIRS explained.
“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used. There is no need for a physical card, as the Tax ID is a unique number linked directly to your identity.”
FIRS said the new system is intended to simplify taxpayer identification, reduce duplication, prevent tax evasion, and ensure fairness by making certain that all taxable individuals contribute their share.
The Service urged the public to disregard misinformation about the reform and assured Nigerians that the updated framework is designed to enhance efficiency and transparency in tax administration.
