By Jemimah Wellington, JKNewsMedia Correspondent
NIGERIA’s NATIONAL Identification Number (NIN) has now automatically become the Tax Identification Number (TIN) for individuals, the Federal Inland Revenue Service (FIRS) has said, as public attention grows around tax requirements linked to financial and economic activities.
The clarification follows concerns over provisions in the country’s tax laws that mandate the use of a Tax ID for certain transactions, including issues surrounding bank account ownership.
In a public awareness campaign on new tax laws shared on X, the FIRS stated that the NIN issued by the National Identity Management Commission (NIMC) now serves as the Tax ID for individuals under the new system.
Also, data released by the NIMC showed that 123.9 million Nigerians had been issued a NIN as of October 2025.
The Service also stated that for registered businesses, the registration number issued by the Corporate Affairs Commission (CAC) automatically becomes the Tax ID under the new tax framework.
It says the campaign explained that the Nigeria Tax Administration Act (NTAA), which is billed to come into force from January 2026, mandates the use of a Tax ID for specific transactions.
The Service, however, noted that the requirement for a Tax ID is not new stating that the provision has existed since the Finance Act 2019 and has been strengthened under the Nigeria Tax Administration Act.
In the campaign, the FIRS said the revised Tax ID system simplifies identification, reduces duplication, closes loopholes for tax evasion and ensures fairness so that everyone who earns taxable income contributes their share.
“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,” the Service added.
The Service also emphasised that the new arrangement applies automatically, without the need for individuals or businesses to apply for a separate TIN where a National Identification Number or Corporate Affairs Commission registration already exists.
While providing updates on the tax laws scheduled to take effect from January 1, 2026, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee (PFPTRC), Taiwo Oyedele, addressed public claims suggesting that all bank accounts must have a TIN before January 2026.
Oyedele dismissed those claims, stating that the interpretation circulating in the public space does not reflect the provisions of the NTAA.
He said Section 4 of the Act requires a taxable person to obtain a Tax ID, adding that a taxable person is anyone who earns income through trade or any economic activity.
According to him, individuals who do not earn income are not required to obtain a Tax ID.
He said this category includes students and dependents.
Oyedele explained that the obligation to have a Tax ID is tied to taxable income and economic activity, not merely the existence of a bank account.
He further stated that anyone operating a business bank account or a corporate account since 2020 already has a TIN.
In reinforcing the public awareness message, the Federal Inland Revenue Service highlighted that individuals should note that their NIN now doubles as their Tax ID.
The Service also reiterated that for businesses, the CAC registration number now functions as the Tax ID under the tax system.
Speaking further, he noted that the campaign materials posted by the Service stressed that there is no requirement for a physical Tax ID card, as the identifier is a unique number directly linked to an individual’s or company’s existing records.
The FIRS said the integration of identification systems under the new tax laws is designed to streamline administration and align existing identity databases with tax records.
The Service added that the unified system brings together all previously issued Tax Identification Numbers into a single identifier for each taxpayer.
