Korede Abdullah 
LAGOS, Nigeria – The Federal Inland Revenue Service (FIRS) clarifies that the National Identification Number (NIN) now automatically serves as the Tax Identification Number (TIN) for individual Nigerians under the country’s reformed tax framework.
The clarification comes Monday through a public awareness campaign shared on X, following widespread concerns about provisions in the new tax laws requiring a Tax ID for certain transactions, including bank account ownership.
According to the FIRS, the Nigeria Tax Administration Act (NTAA), which takes effect in January 2026, mandates the use of a Tax ID for specific transactions. The Service stresses that the requirement is not new. “This obligation has existed since the Finance Act of 2019 and has now been reinforced,” the FIRS says.
The agency explains that the new framework introduces a unified Tax ID system, merging all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier. “The Tax ID unifies all previously issued TINs into one unique number,” the Service states.
Under the reform, registered businesses will no longer require a separate Tax ID. Instead, their Corporate Affairs Commission (CAC) registration number will function as their official tax identifier. “For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used,” the FIRS explains.
It adds that taxpayers do not need a physical card, as the Tax ID is a digital identifier directly linked to an individual’s or organisation’s identity.
FIRS urges Nigerians to ignore misinformation surrounding the new tax laws, assuring the public that the changes are intended to streamline compliance rather than impose additional burdens.
About the Author
Juliet Jacob 
Chukwu Obinna 
Oluwatobi Adu