No New TIN Required, Your NIN Serves As Your Tax ID Going Forward -FIRS Reveals

The Federal Inland Revenue Service (FIRS) has announced 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 under the new tax regime.

The clarification follows public concerns over provisions in Nigeria’s tax laws requiring a Tax ID for certain financial and economic transactions, including banking activities.

According to NIMC data, about 123.9 million Nigerians had been issued NINs as of October 2025. In a public awareness campaign on the new tax laws shared on X, FIRS explained that the integration is aimed at simplifying tax administration and improving compliance.

For registered businesses, the Service stated that the Corporate Affairs Commission (CAC) registration number (RC number) will automatically function as the Tax ID under the new system.

FIRS noted that the Nigeria Tax Administration Act (NTAA), scheduled to take effect from January 2026, reinforces the requirement for a Tax ID for taxable transactions. However, it stressed that the policy is not entirely new, having existed since the Finance Act of 2019.

According to the Service, the unified Tax ID system eliminates multiple tax numbers previously issued by federal and state tax authorities, reduces duplication, closes loopholes for tax evasion, and promotes fairness in tax collection.

“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, the 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,” FIRS said.

Meanwhile, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, dismissed claims that all bank account holders must obtain a Tax Identification Number before January 2026.

Oyedele explained that only taxable persons—those earning income through trade or economic activities—are required to have a Tax ID under Section 4 of the NTAA. He added that individuals without income, such as students and dependents, are exempt.

He further noted that business and corporate bank accounts have already been linked to tax identification numbers since 2020.