The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission will automatically serve as the Tax Identification Number (TIN) for individual Nigerians from 2026.
The clarification was contained in a public awareness campaign on the new tax laws shared by the Service on X on Monday.
According to the FIRS, registered businesses will also no longer need a separate TIN, as their Corporate Affairs Commission (CAC) registration number will now function as their official tax identifier under the new tax regime.
The announcement follows growing public concern over provisions in the new tax laws requiring a Tax ID for certain transactions, including the operation and ownership of bank accounts.
Explaining the policy, the FIRS stated that the Nigeria Tax Administration Act (NTAA), scheduled to take effect in January 2026, mandates the use of a Tax ID for specific transactions. The Service, however, noted that the requirement is not new, having existed since the Finance Act of 2019, but has been strengthened under the NTAA.
“The Tax ID unifies 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 serves as your Tax ID, while for registered companies, your CAC RC number is used. You do not need a physical card, as the Tax ID is a unique number linked directly to your identity.”
The FIRS explained that the new system is designed to simplify identification, reduce duplication, close loopholes for tax evasion, and promote fairness by ensuring that all persons earning taxable income contribute appropriately.
The Service urged Nigerians to disregard misinformation surrounding the reforms, assuring the public that the new tax framework is aimed at improving efficiency and transparency in tax administration.
Press Online reports that the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, has said banks will be required to request a TIN from all taxable Nigerians under the federal government’s new tax administration framework, which takes effect on January 1, 2026.
