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 individual Nigerians.
The announcement was made on Monday as part of a public awareness campaign on the new tax laws shared via the Service’s X page.
FIRS further explained that registered businesses will no longer need a separate TIN, as their Corporate Affairs Commission (CAC) registration number will now serve as their official tax identifier under the revised tax system.
The clarification comes amid concerns over the new tax laws, which require a TIN for certain transactions, including opening and operating bank accounts.
Explaining the policy, FIRS noted that the Nigeria Tax Administration Act (NTAA), set to take effect from January 2026, mandates the use of a TIN for specified transactions.
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The Service emphasised that this requirement is not new, as it has existed since the Finance Act of 2019 and has now been consolidated and 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.”
FIRS explained that the new system is intended to simplify taxpayer identification, reduce duplication, close loopholes for tax evasion, and promote fairness by ensuring all taxable income earners contribute appropriately.
The Service urged Nigerians to disregard misinformation surrounding the reform and reassured the public that the new framework is aimed at enhancing efficiency and transparency in tax administration.
Earlier, Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, earlier revealed that banks would be required to request a TIN from all taxable Nigerians under the federal government’s tax administration framework, effective January 1, 2026.
