The Federal Inland Revenue Service has announced that the National Identification Number issued by the National Identity Management Commission will automatically serve as the Tax Identification Number for individual Nigerians from 2026.
The clarification was contained in a public awareness campaign on the new tax laws shared by the Service on its official X handle on Monday.
The FIRS also disclosed that registered businesses would no longer be required to obtain a separate Tax Identification Number, as their Corporate Affairs Commission registration number would now function as their official tax identifier under the new tax regime.
The announcement comes amid growing public concerns over provisions in the new tax laws that mandate the use of a Tax ID for certain transactions, including the operation and ownership of bank accounts.
Explaining the policy, the Service said the Nigeria Tax Administration Act, scheduled to take effect in January 2026, makes it compulsory to use a Tax ID for specific financial and commercial transactions. It added that the requirement was not entirely new, noting that it had existed since the Finance Act of 2019 but had been reinforced under the NTAA.
“The Tax ID harmonises all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the Service said.
“For individuals, your NIN automatically becomes your Tax ID, while for registered companies, the CAC registration number serves as the Tax ID. There is no need for a physical card, as the Tax ID is a unique number linked directly to your identity.”
The FIRS stated that the initiative was designed to simplify identification processes, eliminate duplication, close loopholes for tax evasion, and promote fairness by ensuring that all individuals and organisations earning taxable income contribute their due.
The Service urged Nigerians to disregard misinformation surrounding the reform, assuring the public that the new tax framework is aimed at improving efficiency, transparency, and ease of compliance in tax administration.
