The Federal Inland Revenue Service (FIRS) has confirmed that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will automatically serve as the Tax Identification Number (TIN) for all individual Nigerians.
The clarification came as part of a public awareness campaign on the new tax laws, shared by the FIRS on X on Monday. Under the revised system, businesses will also no longer need a separate Tax ID, as their Corporate Affairs Commission (CAC) registration number will now function as their official tax identifier.
The announcement follows concerns over provisions in the new tax laws that require a TIN for certain transactions, including opening and operating bank accounts.
Explaining the reform, the FIRS noted that the Nigeria Tax Administration Act (NTAA), effective January 2026, mandates the use of a Tax ID for specified transactions. The agency clarified that this is not a new requirement, as it was previously introduced under the Finance Act of 2019 and has now been reinforced under the NTAA.
“The Tax ID unifies all previously issued tax identification numbers from the FIRS and State Internal Revenue Services into a single identifier,” the FIRS said. “For individuals, your NIN automatically serves as your Tax ID, while registered companies will use their CAC RC number. There is no need for a physical card, as the Tax ID is linked directly to your identity.”
The FIRS emphasized that the new system aims to simplify identification, reduce duplication, close loopholes for tax evasion, and promote fairness by ensuring all Nigerians with taxable income contribute appropriately.
The agency also urged the public to ignore misinformation surrounding the reform, assuring citizens that the changes are intended to improve efficiency and transparency in tax administration.
Earlier, Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, stated that banks will be required to request TINs from all taxable Nigerians starting January 1, 2026, as part of the federal government’s new tax administration framework.
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