The Federal Inland Revenue Service (FIRS) has clarified that individual Nigerians will no longer require a separate Tax Identification Number (TIN), as their National Identification Number (NIN) now automatically doubles as their official tax identifier.
The clarification, announced on Monday, followed rising public concerns over provisions in the new tax laws that mandate the use of a Tax ID for certain transactions, including bank account ownership. The explanation was issued as part of a public awareness campaign by the Service on the ongoing tax reforms.
According to the FIRS, the development is anchored on the Nigeria Tax Administration Act (NTAA), which is scheduled to take effect in January 2026. The Service, however, stressed that the requirement for a Tax ID is not new, noting that it has been in place since the Finance Act of 2019 and has only been reinforced under the new legislation.
Under the revised framework, individuals will use their NIN, issued by the National Identity Management Commission, as their Tax ID, while registered businesses will rely on their Corporate Affairs Commission registration numbers for tax purposes. This, the agency said, eliminates the need for a separate tax registration or physical tax card.
The FIRS explained that the unified system brings together all Tax Identification Numbers previously issued by the Service and State Internal Revenue Services into a single identifier, aimed at simplifying taxpayer identification, reducing duplication and blocking avenues for tax evasion.
It added that the reform is designed to promote fairness in the tax system by ensuring that all individuals with taxable income contribute their share, while also improving efficiency and transparency in tax administration.
The Service urged Nigerians to disregard misinformation surrounding the policy, assuring the public that the updated tax framework is intended to ease compliance and strengthen accountability rather than impose new burdens.
