The Federal Inland Revenue Service (FIRS) has clarified that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will now be used as the Tax Identification Number (TIN) for individual Nigerians.
FIRS made this known in a public awareness message shared on X (formerly Twitter) on Monday as part of efforts to explain recent tax reforms.
According to the agency, businesses registered with the Corporate Affairs Commission (CAC) will also no longer need a separate Tax Identification Number. Instead, their CAC registration number will serve as their official tax ID.
The clarification follows public concerns over new tax laws that require a tax ID for certain transactions, including opening and operating bank accounts.
FIRS explained that this requirement is not new but has been reinforced under the Nigeria Tax Administration Act (NTAA), which will take effect in January 2026.
The policy builds on provisions already introduced in the 2019 Finance Act.
FIRS stated that the new Tax ID system brings together all tax identification numbers previously issued by FIRS and State Internal Revenue Services into one unified identifier.
Under the system, individuals will use their NIN as their tax ID, while registered companies will use their CAC RC numbers.
There will be no physical tax ID card, as the information will be digitally linked to each taxpayer’s identity.
The agency said the reform is designed to make tax administration easier, reduce duplication, block loopholes used for tax evasion, and ensure fairness by encouraging all eligible income earners to pay tax.
FIRS also advised Nigerians to ignore misinformation, assuring the public that the updated tax system will improve efficiency and transparency in tax collection.
