FIRS Confirms NIN as Official Tax Identification Number for Nigerians

The Federal Inland Revenue Service has confirmed that the National Identification Number issued by the National Identity Management Commission now automatically serves as the Tax Identification Number for individual Nigerians.

The clarification was made on Monday through a public awareness message shared by the Service on X as part of its engagement on the new tax laws. According to the FIRS, individuals are no longer required to obtain a separate Tax Identification Number, as their NIN now fulfils that role.

The Service also explained that registered businesses will not need a separate Tax ID, as their Corporate Affairs Commission registration number will serve as their official tax identifier under the revised system.

The clarification follows public concerns over provisions in the new tax laws that require a Tax ID for certain transactions, including bank account ownership. The FIRS stated that the Nigeria Tax Administration Act, which takes effect in January 2026, mandates the use of a Tax ID for specific transactions, adding that this requirement has existed since the Finance Act of 2019 and has now been reinforced.

According to the Service, the Tax ID system unifies all identification numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier. It noted that individuals will use their NIN, while registered companies will use their CAC RC number, with no need for a physical card, as the identifier is a unique number linked directly to a taxpayer’s identity.

The FIRS said the reform is aimed at simplifying taxpayer identification, eliminating duplication, curbing tax evasion, and promoting fairness by ensuring that all individuals with taxable income contribute appropriately. It also urged Nigerians to disregard misinformation surrounding the changes, assuring the public that the updated tax framework is designed to improve efficiency and transparency in tax administration.