From Victor Osula, Abuja
The Federal Inland Revenue Service (FIRS) has clarified that the National Identification Number (NIN) issued by the National Identity Management Commission has automatically become the Tax Identification Number (TIN) for individual Nigerians under the country’s new tax framework.
The clarification was contained in a public awareness campaign shared by the Service on X on Monday.
The announcement comes amid growing public concern over provisions requiring a Tax ID for certain financial and commercial transactions.
According to the FIRS, registered businesses will also no longer require a separate Tax Identification Number. Instead, their Corporate Affairs Commission (CAC) registration number will serve as their official tax identifier under the new system.
Explaining the policy, the Service said the Nigeria Tax Administration Act (NTAA), which is scheduled to take effect from January 2026, mandates the use of a Tax ID for specific transactions, including the operation of bank accounts.
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.
“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 said.
The FIRS noted that the integration 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 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.
Earlier, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, disclosed that banks will be required to request a TIN from all taxable Nigerians as part of the federal government’s new tax administration framework expected to take effect on January 1, 2026.
