The Federal Inland Revenue Service (FIRS) has clarified that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will automatically serve as the Tax Identification Number (TIN) for all individual Nigerians.
The announcement, part of a public awareness campaign on the new tax laws, also explained that registered businesses will no longer need a separate TIN. Instead, their Corporate Affairs Commission (CAC) registration number will serve as the official tax identifier under the new system.
This clarification comes amid public concerns over the new tax laws, which require a TIN for certain transactions, including opening bank accounts.
According to FIRS, the requirement for a TIN is not new; it has existed since the Finance Act of 2019 but has now been reinforced under the Nigeria Tax Administration Act (NTAA), set to take 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 Service explained. “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.”
FIRS added that the new system aims to simplify identification, reduce duplication, close loopholes for tax evasion, and promote fairness by ensuring that all taxable Nigerians contribute appropriately.
The Service urged the public to disregard misinformation surrounding the reform, assuring that the new tax framework is intended to improve efficiency and transparency in tax administration.
Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, also noted that banks will be required to request a TIN from all taxable Nigerians starting January 1, 2026, under the federal government’s new tax administration framework.
