New nationwide framework aims to simplify tax compliance, improve transparency, and strengthen coordination across federal and state tax authorities…..
The Nigeria Revenue Service, in collaboration with the Joint Revenue Board, has announced the rollout of a new unified Taxpayer Identification system designed for all taxable individuals and businesses operating in Nigeria.
The new Tax ID framework was unveiled in a public notice issued on Monday as part of ongoing reforms aimed at modernising Nigeria’s tax administration system and improving revenue management nationwide.
According to the agency, the initiative is backed by Sections 6, 7, and 8 of the Nigeria Tax Administration Act, 2025, which require every taxable person in the country to obtain a Tax ID.
The NRS explained that the new system is intended to create a single, centralised identity for taxpayers, allowing individuals and businesses to seamlessly interact with tax authorities across both federal and sub-national levels.
Under the framework, taxpayer records will be consolidated into one unified structure to eliminate duplication, improve efficiency, and strengthen accountability within the tax system.
“The Tax ID will serve as a single, unified identity for all taxpayers,” the agency stated.
“It is designed to consolidate taxpayer records, eliminate duplication, and ensure more efficient management of tax-related information.”
Officials say the new initiative is expected to significantly simplify tax compliance processes, including taxpayer registration, tax filing, payment procedures, and verification processes.
The authorities also believe the system will improve transparency by enhancing the visibility and traceability of taxpayer records while reducing leakages and inefficiencies in tax collection.
In addition, the framework is expected to harmonise taxpayer data across different tiers of government, helping improve coordination between federal and state tax agencies.
As part of the transition, the NRS disclosed that the new Tax ID infrastructure will replace the current Tax Identification Number validation API used by Ministries, Departments, and Agencies, as well as banks, financial institutions, and other organisations requiring taxpayer verification services.
The agency advised institutions seeking integration or validation services for individuals, enterprises, and business names to contact the Standardisation and Modernisation Department of the Joint Revenue Board for access to the new API and integration guidelines.
Meanwhile, organisations requiring validation services for corporate entities have been directed to work with the Tax Automation Department of the NRS.
The latest development builds on earlier reforms introduced under Nigeria’s new tax administration regime.
In December 2025, the NRS announced that the National Identification Number issued by the National Identity Management Commission could serve as a Tax ID for individual Nigerians.
The agency also clarified that registered businesses would automatically use their Corporate Affairs Commission registration numbers as their official Tax IDs under the updated framework.
According to the authorities, the Nigeria Tax Administration Act, which took effect in January 2026, strengthened existing tax identification requirements that had already been introduced under the Finance Act 2019.
Officials say the reforms are part of broader efforts to expand Nigeria’s tax net, improve compliance, modernise tax administration systems, and enhance revenue generation across the country.
