The Federal Inland Revenue Service (FIRS) has clarified that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) automatically functions as the Tax Identification Number (Tax ID) for individual Nigerians.
The clarification follows growing public concerns over provisions in the newly introduced tax laws, which require a Tax ID for certain transactions, including the operation and ownership of bank accounts.
In a statement shared via its official 𝕏 (formerly Twitter) handle, the FIRS explained that individuals are not required to obtain a separate Tax ID, as their NIN already fulfils that purpose. Similarly, registered businesses will no longer need a distinct Tax Identification Number, as their Corporate Affairs Commission (CAC) registration number will now serve as their official tax identifier.
According to the FIRS, the policy is anchored on the Nigeria Tax Administration Act, which is expected to come into effect in January 2026. The Act mandates the use of a unified Tax ID for specific financial and commercial transactions.
The agency noted that the new system is designed to simplify identification processes, eliminate duplication, block loopholes that enable tax evasion, and promote equity by ensuring that all individuals and entities earning taxable income contribute fairly.
Explaining further, the FIRS stated:
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier. For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used. There is no need for a physical card, as the Tax ID is a unique number directly linked to your identity.”
The FIRS also urged Nigerians to disregard misinformation surrounding the reform, reassuring the public that the new tax framework is aimed at enhancing efficiency, transparency, and accountability in tax administration across the country.