The Federal Inland Revenue Service (FIRS) has clarified that the National Identification Number (NIN) issued by the National Identity Management Commission will automatically function as the Tax Identification Number (TIN) for individual Nigerians under the country’s new tax framework.
The clarification was issued on Monday through a public awareness campaign shared on the FIRS’ official X handle, following widespread concerns over provisions in the new tax laws.
According to the Service, registered businesses will also no longer need a separate TIN, as their Corporate Affairs Commission (CAC) registration number will now serve as their official tax identifier.
The explanation comes amid public debate over aspects of the new tax laws that require a Tax ID for certain transactions, including the operation and ownership of bank accounts.
The Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, had earlier disclosed that banks would be required to request a TIN from all taxable Nigerians under the new tax administration regime, which will take effect from January 1, 2026.
Providing further details, the FIRS explained that the Nigeria Tax Administration Act (NTAA), scheduled to take effect in January 2026, requires the use of a Tax ID for specific transactions. However, it emphasised that the policy is not entirely new, noting that similar requirements have been in place since the Finance Act of 2019 but have now been reinforced 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 stated.
“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 FIRS said the reform is intended to streamline identification processes, eliminate duplication, block avenues for tax evasion, and promote equity by ensuring that all income earners contribute their fair share of taxes.
It also urged Nigerians to ignore misinformation surrounding the policy, assuring the public that the new tax system is designed to enhance transparency and efficiency in tax administration.
