The Federal Inland Revenue Service (FIRS) has confirmed that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) now automatically serves as the Tax Identification Number (TIN) for individual Nigerians.
The clarification was made on Monday via the Service’s official X (formerly Twitter) handle as part of a nationwide public awareness campaign on recently updated tax laws.
According to the FIRS, individuals will no longer be required to obtain a separate TIN, as their NIN now functions as their sole tax identifier. Similarly, registered businesses will use their Corporate Affairs Commission (CAC) registration number as their official Tax ID under the new system.
The announcement follows growing public concerns over provisions in the new tax laws that mandate the presentation of a Tax ID for certain transactions, including the opening and operation of bank accounts.
The Service explained that the requirement for a Tax ID is not new, noting that it has been in existence since the Finance Act of 2019 but has now been strengthened under the Nigeria Tax Administration Act (NTAA), which is scheduled to take effect in January 2026.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the FIRS stated.
“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 noted that the reform is aimed at simplifying taxpayer identification, eliminating duplication across tax systems, reducing tax evasion, and promoting fairness by ensuring that all individuals and entities with taxable income are properly captured.
The Service also urged Nigerians to disregard misinformation surrounding the reform, assuring the public that the updated tax framework is designed to improve efficiency, transparency, and accountability in tax administration nationwide.
