By Paul Ebi
The Federal Inland Revenue Service (FIRS) has announced that Nigeria’s National Identification Number (NIN) will automatically serve as the Tax Identification Number (TIN) for individual citizens beginning in 2026, as part of sweeping reforms in the country’s tax administration system.
The clarification was issued on Monday via a public awareness campaign on the new tax laws shared by the Service on X (formerly Twitter), amid growing public concerns over the implications of the reforms.
According to the FIRS, registered businesses will also no longer be required to obtain a separate Tax Identification Number, as their Corporate Affairs Commission (CAC) registration numbers will now function as their official tax identifiers under the revised framework.
The announcement follows widespread debate over provisions in the new tax laws that require a Tax ID for certain financial and commercial transactions, including the operation and ownership of bank accounts.
Providing further explanation, the FIRS stated that the Nigeria Tax Administration Act (NTAA), scheduled to take effect in January 2026, mandates the use of a Tax ID for specified transactions. The Service, however, emphasized that the requirement is not entirely new, noting that similar provisions have existed since the Finance Act of 2019 but are now being strengthened and streamlined.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the Service said.
“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, as the Tax ID is a unique number linked directly to your identity.”
The FIRS explained that the new system is designed to simplify identification processes, eliminate duplication, close loopholes that enable tax evasion, and promote fairness by ensuring that all individuals earning taxable income contribute appropriately.
The agency also urged Nigerians to disregard misinformation surrounding the reform, assuring the public that the new tax framework is aimed at improving efficiency, transparency, and accountability in tax administration.
Meanwhile, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Mr. Taiwo Oyedele, disclosed that banks will be required to request a TIN from all taxable Nigerians as part of the federal government’s new tax administration framework, which will come into force on January 1, 2026.
The reforms mark a significant shift in Nigeria’s tax system, as the government intensifies efforts to expand the tax net and boost revenue without increasing tax rates.
