By Peter Omopo
The Federal Inland Revenue Service (FIRS) has clarified that Nigerians will no longer be required to obtain a separate Tax Identification Number (TIN), as the National Identification Number (NIN) has been adopted as the official tax identifier for individuals.
The clarification was made in a statement issued by the agency following public concerns and speculations that new tax regulations would compel citizens to register for additional identification numbers for tax-related transactions.
According to FIRS, the development is part of ongoing reforms under Nigeria’s evolving tax administration framework, noting that every Nigerian’s NIN, issued by the National Identity Management Commission (NIMC), now automatically functions as their Tax ID.
The agency further explained that registered businesses will also no longer need a separate tax identification number, as the Corporate Affairs Commission (CAC) registration number will serve as the official tax identifier for companies.
FIRS said the clarification became necessary amid growing concerns triggered by provisions in newly enacted tax laws that require a Tax ID for certain transactions, including the opening and operation of bank accounts. Many Nigerians had feared the policy would introduce a fresh and burdensome registration process.
However, the agency stressed that the Tax ID requirement is not new, explaining that the Nigeria Tax Administration Act, scheduled to take effect in January 2026, only strengthens a framework that has been in place since the Finance Act of 2019.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the agency stated.
It added that individuals’ NINs and companies’ CAC registration numbers are sufficient and that there is no need for a physical Tax ID card, as the identifier is a unique number directly linked to each taxpayer’s identity.
FIRS said the reform is designed to simplify identification, eliminate duplication across government databases and improve accountability within the tax system. The agency added that the integration would also help curb tax evasion by ensuring that individuals and businesses with taxable income are properly captured.
Urging Nigerians to disregard misinformation surrounding the policy, FIRS emphasised that the reform is aimed at enhancing transparency, efficiency and fairness in tax administration, rather than imposing additional hardship on taxpayers.
