The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) now automatically serves as the Tax Identification Number (Tax ID) for individual Nigerians under the country’s evolving tax administration framework.
The clarification comes amid public concerns over provisions in Nigeria’s tax laws requiring a Tax ID for certain financial and economic transactions, including bank account ownership.
According to data from the NIMC, a total of 123.9 million Nigerians had been issued a NIN as of October 2025, making the identification system a key pillar of the country’s tax reforms.
In a public awareness campaign posted on X on Monday, the FIRS also explained that for registered businesses, the Registration (RC) number issued by the Corporate Affairs Commission (CAC) will automatically serve as their Tax ID under the new tax regime.
The Service noted that the Nigeria Tax Administration Act (NTAA), which is scheduled to take effect from January 2026, mandates the use of a Tax ID for specific transactions.
However, it stressed that the requirement is not entirely new, having been introduced under the Finance Act of 2019 and now strengthened by the NTAA.
According to the FIRS, the unified Tax ID system is designed to simplify taxpayer identification, eliminate duplication, close loopholes that enable tax evasion, and promote fairness by ensuring that all individuals and entities earning taxable income contribute appropriately.
“The Tax ID unifies all TINs previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the agency stated. “For individuals, the NIN automatically serves as the Tax ID, while registered companies use their CAC RC number. There is no need for a physical card, as the Tax ID is a unique number directly linked to the taxpayer’s identity.”
Providing further clarification, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, dismissed claims that all bank accounts must be linked to a Tax Identification Number before January 1, 2026.
Oyedele explained that Section 4 of the NTAA requires only taxable persons to obtain a Tax ID, defining a taxable person as anyone earning income through trade, business, or other economic activities. He added that individuals without income—such as students and dependents—are not required to obtain a Tax ID.
He further noted that anyone operating a business bank account or corporate account since 2020 already has a Tax Identification Number under existing regulations.
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