The Federal Inland Revenue Service (FIRS) has confirmed that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) now automatically serves as the Tax Identification Number (TIN) for individual Nigerians.
The clarification was made on Monday in a public awareness message shared by the Service on X, as part of efforts to explain provisions of the newly enacted tax laws.
FIRS also disclosed that registered businesses will no longer require a separate Tax Identification Number, as their Corporate Affairs Commission (CAC) registration number will now function as their official tax identifier under the revised tax framework.
The announcement follows growing public concerns over provisions in the new tax laws that require a Tax ID for certain transactions, including bank account ownership.
According to the Service, the Nigeria Tax Administration Act (NTAA), which comes into effect in January 2026, mandates the use of a Tax ID for specified financial and commercial transactions. However, FIRS stressed that the requirement is not new.
“This requirement has existed since the Finance Act of 2019 and has now been reinforced under the Nigeria Tax Administration Act,” the Service said.
FIRS explained that the Tax ID system consolidates all previously issued tax identification numbers by the Service and State Internal Revenue Services into a single, unified identifier.
“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used. You do not need a physical card, as the Tax ID is a unique number linked directly to your identity,” it stated.
The Service said the reform is aimed at simplifying taxpayer identification, eliminating duplication, curbing tax evasion, and promoting fairness by ensuring that all individuals and entities with taxable income contribute appropriately. FIRS urged Nigerians to disregard misinformation surrounding the reform, assuring the public that the updated tax framework is designed to improve efficiency, transparency, and trust in tax administration.
