In a move that has surprised many Nigerians, the Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) has automatically become the Tax Identification Number for individuals.
The clarification follows growing public debate over new tax provisions linked to bank account ownership and financial transactions.
The disclosure was made during a public awareness campaign on Nigeria’s new tax laws, shared on X on Monday, December 22.
According to FIRS, the change is part of efforts to simplify tax administration and create a unified identity system across government agencies.
Under the new framework, Nigerians will no longer need to apply separately for a Tax Identification Number.
Instead, their existing NIN will now perform that role.
Moreover, FIRS explained that registered businesses are also covered under the new structure.
For companies, the Corporate Affairs Commission registration number now doubles as their Tax ID.
This applies automatically, without the need for fresh documentation.
Speaking through the campaign, the agency noted that the Nigeria Tax Administration Act (NTAA), which comes into effect in January 2026, formally mandates the use of a Tax ID for specific transactions.
However, it clarified that the requirement itself is not entirely new.
The Service explained that the policy has existed since the Finance Act 2019. However, it has now been strengthened and clearly defined under the NTAA to improve compliance and efficiency.
“The Tax ID unifies all TINS previously issued by FIRS and states IRS into a single identifier,” the agency stated.
It further clarified the structure for individuals and businesses. “For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used,” FIRS said.
In addition, the agency reassured Nigerians that no physical card is required.
“You do not need a physical card; the Tax ID is a unique number linked directly to your identity,” the statement added.
Meanwhile, this clarification comes amid concerns that Nigerians without Tax IDs may be restricted from operating bank accounts.
FIRS, however, emphasized that the system is designed to reduce stress, not increase it.
Tax experts say the policy could improve transparency and reduce tax evasion. However, they also note that public education will be critical to avoid confusion.
Therefore, as Nigeria moves closer to full implementation in 2026, individuals and businesses are being urged to ensure their NIN and CAC records are accurate and properly linked.
