The Federal Inland Revenue Service (FIRS) says that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) now automatically serves as a Tax ID for Nigerians.
The clarification follows public concern over provisions of the tax laws requiring a Tax ID for certain financial and banking transactions.
Data from the National Identity Management Commission show that 123.9 million Nigerians had been issued a NIN as of October 2025.
In a public awareness campaign on X on Monday, the FIRS explained that registered businesses will use their Corporate Affairs Commission (CAC) RC numbers as their Tax IDs.
The service said the Nigeria Tax Administration Act, scheduled to take effect from January 2026, mandates the use of a Tax ID for specific transactions.
It added that the requirement is not new, noting that it has existed since the Finance Act 2019 but has been reinforced under the new law.
The FIRS said the updated Tax ID system simplifies identification, reduces duplication, closes loopholes for tax evasion and promotes fairness in tax compliance.
“The Tax ID unifies all TINS previously issued by FIRS and states IRS into a single identifier,” the service stated.
“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; the Tax ID is a unique number linked directly to your identity.”
Taiwo Oyedele, chairman of the presidential fiscal policy and tax reforms committee, also addressed the issue while providing updates on the tax laws expected to commence on January 1, 2026.
Oyedele dismissed claims that all bank accounts must have a Tax Identification Number (TIN) before the new law takes effect.
He explained that Section 4 of the Nigeria Tax Administration Act requires only taxable persons to obtain a Tax ID.
According to him, a taxable person is anyone who earns income through trade or other economic activities.
Oyedele said individuals without income, including students and dependants, are not required to obtain a Tax ID.
He added that anyone operating a business or corporate bank account since 2020 already has a TIN.