The Federal Inland Revenue Service (FIRS) has clarified that a Nigerian’s National Identification Number (NIN) will automatically function as their Tax Identification Number (Tax ID) under the country’s updated tax regime, putting to rest concerns about a fresh registration requirement.
In a public awareness initiative circulated online, the FIRS explained that the change is designed to simplify tax administration and reduce bureaucratic hurdles for individuals and businesses as the Nigeria Tax Administration Act (NTAA) prepares to take effect from January 2026.
Under the new arrangement, individuals will not need a separate Tax ID card, as their existing NIN issued by the National Identity Management Commission (NIMC) will automatically serve that purpose. Similarly, for registered businesses, the Corporate Affairs Commission (CAC) registration number (RC) will now act as their Tax ID, eliminating the need for additional tax identifiers.
FIRS stressed that this unified system is intended to cut down duplication, strengthen tax compliance, and close loopholes used for tax evasion, while also addressing public anxiety over the need for a new Tax ID to open or maintain bank accounts.
The agency also noted that the requirement for a Tax ID is not entirely new; it has existed in previous legislation but is now being reinforced and streamlined under the upcoming NTAA framework.
