The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission will now automatically serve as the Tax Identification Number (TIN) for individual Nigerians.The clarification was made in a public awareness campaign on the new tax laws shared by the Service on X on Monday.
According to the FIRS, registered businesses will also no longer require a separate Tax ID, as their Corporate Affairs Commission registration number will now serve as their official tax identifier under the new tax system.The announcement comes amid public concerns over provisions in the new tax laws that require a Tax ID for certain transactions, including the ownership of bank accounts.
Explaining the policy, the Federal Inland Revenue Service said the Nigeria Tax Administration Act, scheduled to take effect in January 2026, requires the use of a Tax Identification Number for certain transactions.The Service, however, stressed that the requirement is not new, noting that it has been in place since the Finance Act of 2019 and has now been reinforced under the NTAA.
According to FIRS, the Tax ID consolidates all tax identification numbers previously issued by the Service and State Internal Revenue Services into a single identifier.“For individuals, the National Identification Number automatically serves as the Tax ID, while for registered companies, the Corporate Affairs Commission registration number is used,” the Service said.“There is no need for a physical card, as the Tax ID is a unique number directly linked to an individual’s or company’s identity.”
The FIRS added that the new system is designed to simplify identification, reduce duplication, close loopholes for tax evasion, and promote fairness by ensuring that everyone who earns taxable income contributes appropriately.
