The Federal Inland Revenue Service (FIRS) has declared that Nigeria’s National Identification Number (NIN) now automatically serves as a Tax Identification Number for individuals.
The Service announced this update through a public awareness campaign on X, explaining key provisions of Nigeria’s new tax laws.
According to the FIRS, the policy takes effect under the Nigeria Tax Administration Act (NTAA), scheduled to commence in January 2026.
NIN, CAC Numbers Now Unified as Tax IDs
The FIRS said the new system replaces multiple Tax Identification Numbers with a single, unified identifier.
For individual taxpayers, the NIN issued by the National Identity Management Commission automatically functions as a Tax ID. For registered businesses, the Corporate Affairs Commission registration number becomes the official Tax ID.
“The Tax ID unifies all TINs previously issued by FIRS and State Internal Revenue Services into one identifier,” the Service said.
“For individuals, your NIN automatically serves as your Tax ID, while companies use their CAC RC number,” it added.
The agency clarified that Nigerians do not need to apply for a physical Tax ID card under the new framework.
Why FIRS Says the Change Matters
The FIRS explained that the unified Tax ID system will simplify taxpayer identification and reduce duplication across agencies.
It said the reform will also close loopholes used for tax evasion and promote fairness in the tax system.
According to the Service, the requirement for Tax ID-linked transactions is not entirely new, noting that similar provisions existed under the Finance Act 2019.
The NTAA, however, strengthens enforcement and expands integration across government platforms.
Implications for Nigerians and Bank Accounts
With the new arrangement, all Nigerians who possess a NIN now automatically have a Tax ID, provided they earn taxable income.
Data from the National Identity Management Commission shows that 123.9 million Nigerians had been issued NINs as of October 2025.
The clarification has eased public concerns that Nigerians would face a fresh and cumbersome process to obtain Tax IDs in order to open bank accounts from 2026.
What the Government Says About Tax ID Requirements
Addressing public anxiety, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, said the law does not mandate Tax IDs for everyone.
He explained that Section 4 of the NTAA applies only to taxable persons, defined as individuals or entities earning income from trade or economic activity.
Students, dependants, and Nigerians without taxable income are exempt from the requirement, he said.
Oyedele added that corporate and business bank accounts have required Tax Identification Numbers since 2020.
Looking Ahead
The FIRS says the unified Tax ID framework aligns with Nigeria’s broader fiscal reforms and digitalisation drive.
As implementation begins in 2026, the agency has pledged continued public education to address misconceptions and improve voluntary tax compliance.
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