The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will automatically become the Tax Identification Number (TIN) for individual Nigerians.
A new tax regime, the Nigeria Tax Administration Act (NTAA), will come into effect in January 2026.
The FIRS clarified the new policy during a public awareness campaign on the new tax laws, shared by the Service on X on Monday, December 22.
According to the FIRS, registered businesses will also no longer require a separate tax ID, as their Corporate Affairs Commission (CAC) registration number will now serve as their official tax identifier under the new system.
The FIRS stated that the Nigeria Tax Administration Act mandates the use of a tax ID for specific transactions. However, it stressed that the requirement is not new, noting that it has existed since the Finance Act of 2019 and has only been strengthened 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,” the Service said.
“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 Service explained.
It 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.
The Service urged the public to disregard misinformation surrounding the reform and assured Nigerians that the new tax framework is aimed at improving efficiency and transparency in tax administration.
