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The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) now automatically serves as the Tax Identification Number (Tax ID) for individual Nigerians under the new tax framework.
For registered businesses, the FIRS explained that the Registration Certificate (RC) number issued by the Corporate Affairs Commission (CAC) will now function as the Tax ID under the revised tax system.
The announcement comes amid public concerns over provisions in the new tax laws that require the use of a Tax ID for certain transactions, including bank account ownership.
FIRS clarification
According to the FIRS, the Nigeria Tax Administration Act (NTAA), scheduled to take effect from January 2026, mandates the use of a Tax ID for specific transactions. However, the Service stressed that the requirement is not new, noting that it has existed since the Finance Act of 2019 and has been further strengthened under the NTAA.
“The Tax ID unifies all TINs previously issued by the FIRS and State Internal Revenue Services into a single identifier.
“For individuals, the NIN automatically serves as the Tax ID, while for registered companies, the CAC RC number is used.
“There is no need for a physical card, as the Tax ID is a unique number directly linked to an individual’s or entity’s identity,” the FIRS stated.
The Service added that the unified Tax ID system is designed to simplify identification, eliminate duplication, close loopholes that enable tax evasion, and promote fairness by ensuring that all individuals and entities earning taxable income contribute appropriately.
Implications for Nigerians
With this development, all Nigerians who have been issued a NIN automatically have a Tax ID and can be brought into the tax net, provided they earn taxable income.
As of October 2025, about 123.9 million Nigerians had been issued NINs, according to data released by the NIMC.
The clarification also addresses fears that Nigerians would need to undergo an additional process to obtain a Tax ID from 2026 in order to operate bank accounts.
Additional context
Amid ongoing public debate around the new tax laws, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Mr Taiwo Oyedele, has dismissed claims that all bank accounts must have a Tax Identification Number before January 2026.
He explained that Section 4 of the NTAA requires only taxable persons to obtain a Tax ID, defining a taxable person as anyone who earns income through trade or other economic activity. Individuals without income, such as students and dependants, are therefore not required to obtain a Tax ID.
Oyedele also noted that since 2020, businesses and corporate bank accounts have been required to provide a Tax Identification Number as part of existing regulations.
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