The Federal Inland Revenue Service (FIRS) has announced a major reform to Nigeria’s tax identification system, confirming that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will now automatically serve as the Tax Identification Number (Tax ID) for individual Nigerians. The service made the clarification as part of a public awareness campaign on its social media platforms, aimed at addressing public concerns over recent tax law provisions that require a Tax ID for certain financial and economic transactions.
Under the new policy framework, registered businesses and corporate entities will also no longer be required to obtain a separate Tax Identification Number from the FIRS. Instead, businesses’ Corporate Affairs Commission (CAC) registration numbers will now act as their official Tax IDs. This change is intended to streamline the tax identification process and reduce the need for additional documentation or separate registration procedures.
FIRS explained that this shift is part of comprehensive reforms under the Nigeria Tax Administration Act (NTAA), scheduled to take effect from January 2026. The NTAA mandates the use of a Tax ID for specified transactions — including the opening and operation of bank accounts — but stressed that the concept of a Tax ID is not new. It has been in place since the Finance Act of 2019, and the current reforms serve to unify and strengthen its application across the tax system.
According to the agency, the unified Tax ID system will eliminate multiple identifiers previously issued by federal and state tax authorities, thereby simplifying the process of taxpayer identification, reducing duplication, and closing loopholes that facilitate tax evasion. Individuals will not need any physical card for the Tax ID, as the NIN is a unique number already linked to their identity in government databases. Similarly, companies will use their existing CAC registration numbers directly as their tax identifiers.
FIRS also urged Nigerians to disregard misinformation circulating about the new policy and reiterated that the reforms are designed to improve transparency, efficiency, and fairness in tax administration. By aligning tax identifiers with existing national identity systems, the government aims to make it easier for taxpayers to comply with obligations while enhancing revenue mobilization and reducing bureaucratic hurdles.