The Federal Inland Revenue Service (FIRS) has confirmed that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) now doubles as the Tax Identification Number (TIN) for individual Nigerians.
The clarification was issued on Monday through a public awareness notice shared on the FIRS’ official X handle, as part of efforts to explain the implications of Nigeria’s new tax reform laws.
According to the Service, individuals are no longer required to apply for a separate TIN, as their NIN automatically fulfils that role under the updated tax framework. For registered businesses, the FIRS said the Corporate Affairs Commission (CAC) registration number will now function as the official tax identifier, eliminating the need for an additional Tax ID.
The announcement follows public concerns triggered by provisions in the new tax laws that require a Tax ID for certain transactions, including bank account ownership. Addressing these concerns, the FIRS explained that the requirement is not new, noting that similar provisions have existed since the Finance Act of 2019.
The Service stated that the Nigeria Tax Administration Act (NTAA), which comes into effect in January 2026, reinforces the use of a unified Tax ID system across the country.
“The Tax ID unifies all previously issued tax identification numbers by the FIRS and State Internal Revenue Services into a single identifier,” the agency said. “For individuals, your NIN serves 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 each taxpayer.”
FIRS explained that the reform is designed to streamline tax administration, reduce duplication, curb tax evasion and improve transparency by ensuring that all individuals and businesses with taxable income are properly captured in the system.
The agency also urged Nigerians to disregard misinformation surrounding the reforms, stressing that the new framework is aimed at making tax compliance simpler, fairer and more efficient.