The Federal Inland Revenue Service (FIRS) has clarified that every Nigerian’s National Identification Number (NIN) will now automatically function as their Tax Identification Number (TIN), marking a major shift in the country’s tax administration framework.
The clarification was issued on Monday via the agency’s official X account as part of a nationwide public awareness campaign on newly introduced tax laws and reforms aimed at simplifying compliance.
According to the FIRS, individual Nigerians will no longer need to apply separately for a Tax Identification Number, as their existing NIN—issued by the National Identity Management Commission (NIMC)—now serves as their official Tax ID.
The Service also announced a similar change for businesses, stating that registered companies will use their Corporate Affairs Commission (CAC) registration number as their tax identifier, eliminating the need for a separate tax registration process.
The explanation comes amid public concerns over provisions in the new tax laws requiring a Tax ID for certain transactions, including bank account ownership and other financial activities.
FIRS explained that the requirement is not new, noting that the use of a Tax ID has existed since the Finance Act of 2019, but will now be fully enforced under the Nigeria Tax Administration Act (NTAA), which takes effect in January 2026.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the agency said, adding that individuals and businesses do not need physical cards, as the system relies on unique numbers directly linked to identity records.
The Service stressed that the reform is designed to reduce duplication, curb tax evasion, and promote fairness by ensuring that all Nigerians earning taxable income contribute appropriately, while also urging the public to disregard misinformation surrounding the changes.
