The Federal Inland Revenue Service (FIRS) has announced that from January 2026, the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will automatically function as the Tax Identification Number (TIN) for individual Nigerians.
The clarification was made through a public awareness campaign on X, where the agency also explained that registered businesses will no longer require a separate tax identification number. Under the new framework, a company’s Corporate Affairs Commission (CAC) registration number will serve as its official tax identifier.
The announcement follows growing public concerns over new tax provisions that require a Tax ID for certain transactions, including opening and operating bank accounts. FIRS noted that the requirement is not entirely new, explaining that it was first introduced under the Finance Act of 2019 but has now been reinforced by the Nigeria Tax Administration Act (NTAA), which comes into effect in 2026.
According to the agency, the Tax ID system will harmonise all existing tax identifiers previously issued by FIRS and state revenue authorities into a single, unified number.
“For individuals, your NIN will serve as your Tax ID, while registered companies will use their CAC registration number. There is no need for a physical card, as the identifier is digitally linked to your identity,” the agency stated.
FIRS said the reform is designed to simplify tax administration, eliminate duplication, close loopholes that enable tax evasion, and promote fairness and transparency in revenue collection. The public was urged to ignore misinformation, with assurances that the new system will improve efficiency across the tax ecosystem.
The clarification aligns with earlier comments by Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, who disclosed that banks will be required to collect Tax Identification Numbers from all taxable Nigerians under the new federal tax administration framework beginning January 1, 2026.