The Federal Inland Revenue Service (FIRS) has clarified that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) has automatically become the Tax Identification Number (TIN) for individual Nigerians.
The clarification was issued on Monday through a public awareness campaign on X, following growing public concern over provisions in Nigeria’s new tax laws that require a Tax ID for certain transactions, including the operation of bank accounts.
According to the FIRS, individuals are no longer required to apply separately for a Tax Identification Number, as their existing NIN now serves that purpose under the new tax administration framework.
Similarly, the Service announced that registered businesses will no longer need a separate TIN, as their Corporate Affairs Commission (CAC) registration number will now function as their official tax identifier.
The FIRS explained that the policy is backed by the Nigeria Tax Administration Act (NTAA), which is scheduled to take effect from January 2026. The Act mandates the use of a Tax ID for specific financial and regulatory transactions.
However, the Service stressed that the requirement is not new, noting that the use of a Tax Identification Number has been in place since the Finance Act of 2019 and has only been reinforced under the new legislation.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the Service stated.
“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.”
The FIRS said the reform is designed to simplify taxpayer identification, eliminate duplication, close loopholes that enable tax evasion, and promote fairness by ensuring that all individuals and businesses earning taxable income contribute appropriately.
The Service urged Nigerians to disregard misinformation surrounding the reform, assuring the public that the new tax framework is aimed at improving efficiency, transparency, and accountability in tax administration.
This clarification follows earlier comments by the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, who stated that banks will be required to request a Tax Identification Number from all taxable Nigerians under the new tax administration system, effective from January 1, 2026.
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