THE Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) now automatically functions as a Tax Identification Number (Tax ID) for individuals in Nigeria.
The clarification comes amid public concerns over provisions in the new tax laws requiring a Tax ID for certain financial and economic activities, including bank account ownership.
According to NIMC data, about 123.9 million Nigerians had been enrolled and issued NINs as of October 2025.
In a public sensitisation campaign shared on X yesterday, FIRS explained that the new tax framework harmonises existing identification systems rather than introducing an entirely new requirement.
The Service also stated that for registered businesses, the Corporate Affairs Commission (CAC) registration number automatically serves as the Tax ID under the new system.
FIRS noted that the Nigeria Tax Administration Act (NTAA), scheduled to take effect from January 2026, mandates the use of a Tax ID for specific transactions. However, it emphasised that the requirement is not new, as it has existed since the Finance Act of 2019 and has only been reinforced under the NTAA.
According to the agency, the unified Tax ID system simplifies identification, reduces duplication, closes tax evasion loopholes, and promotes fairness by ensuring that individuals and entities earning taxable income contribute appropriately.
Under the framework, all Tax Identification Numbers previously issued by FIRS and state internal revenue services have been consolidated into a single identifier.
For individuals, the NIN automatically doubles as the Tax ID, while registered companies use their CAC registration numbers.
FIRS added that no physical card is required, as the Tax ID is a unique number directly linked to an individual or entity’s identity.
Providing further clarification, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, dismissed claims that all bank accounts must be linked to a Tax Identification Number before January 2026.
He explained that Section 4 of the NTAA applies only to taxable persons—defined as individuals or entities earning income through trade or other economic activities.
According to him, individuals without taxable income, such as students and dependents, are not required to obtain a Tax ID.
Oyedele also noted that anyone operating a business or corporate bank account since 2020 already has a Tax Identification Number, as it has been a long-standing requirement under existing regulations.