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 a Tax Identification Number (Tax ID) for individual Nigerians under the country’s new tax framework.
![](https://thenigerialawyer.com/wp-content/uploads/2024/11/TheNigerialawyer-WhatsApp-Channel1.jpg")
The Service made the clarification on Monday in a public awareness campaign on the new tax laws shared on its official X handle.
According to the FIRS, registered businesses will also no longer need a separate Tax Identification Number, as their Corporate Affairs Commission (CAC) registration number now automatically functions as their Tax ID under the new system.
The announcement comes amid widespread public concerns over provisions of the new tax laws that mandate the use of a Tax ID for certain transactions, including banking-related requirements.
Explaining the development, the FIRS said the Nigeria Tax Administration Act (NTAA), which is scheduled to come into force in January 2026, formalises and strengthens existing Tax ID requirements that have 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 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.”
The FIRS said the new system is designed to simplify taxpayer identification, reduce duplication, close loopholes for tax evasion and promote fairness by ensuring that all individuals and entities earning taxable income contribute appropriately.
With the policy now clarified, all Nigerians who have been issued a NIN are deemed to already possess a Tax ID and can be brought into the tax net once 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 be required to undergo a fresh registration process to obtain a Tax ID in order to operate bank accounts from 2026.
Meanwhile, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Mr. Taiwo Oyedele, has previously dismissed claims that all bank accounts would require a Tax Identification Number before January 2026.
Oyedele explained that Section 4 of the NTAA applies only to taxable persons, defined as individuals or entities earning income through trade or economic activity. He noted that students, dependents and others without taxable income are not required to obtain a Tax ID.
He added that since 2020, businesses and corporate bank accounts have already been required to provide a Tax Identification Number under existing regulations.
How to Order:
📞 Call, Text, or WhatsApp: 08034917063 | 07055285878
📧 Email: benadigwe1@gmail.com
🌎 Website: www.benadigwe.com
Ebook Version: Access it directly online at https://selar.com/prv626
________________________________________________________________________
The Law And Practice Of Redundancy In Nigeria: A Practitioner’s Guide, Authored By A Labour & Employment Law Expert Bimbo Atilola
_______________________________________________________________________
[A MUST HAVE] Evidence Act Demystified With Recent And Contemporary Cases And Materials
