 has clarified that individual Nigerians no longer need a separate Tax Identification Number){kind=link}
The Federal Inland Revenue Service (FIRS) has clarified that individual Nigerians no longer need a separate Tax Identification Number, as the National Identification Number (NIN) now automatically doubles as the official Tax ID.
The clarification was issued on Monday as part of a nationwide sensitisation campaign on Nigeria’s updated tax laws.
The agency disclosed the information via its official X account, amid growing public debate over new compliance requirements.
According to the FIRS, the reform also affects registered businesses.
Companies will no longer be required to obtain a distinct tax number, as their Corporate Affairs Commission (CAC) registration number will now serve as their tax identifier.
The agency explained that the announcement follows concerns about provisions in the revised tax framework that mandate a Tax ID for certain transactions, including bank account operations and other regulated financial activities.
Furthermore, the FIRS revealed that the Nigeria Tax Administration Act (NTAA), scheduled to take effect in January 2026, formally enshrines the use of a unified Tax ID across key transactions in the country.
However, the Service stressed that the requirement is not entirely new. It noted that similar provisions have existed since the Finance Act of 2019 but have now been strengthened under the new legislation.
“The idea is to harmonise all existing tax numbers into one reliable identifier,” the FIRS said.
“For individuals, the NIN already performs this role, while registered companies are covered through their CAC numbers.”
The agency added that there will be no physical Tax ID card issued, as the identifier is a unique number digitally linked to each taxpayer’s official records.
Moreover, the FIRS stated that the streamlined system is designed to reduce duplication, close loopholes that enable tax evasion, and promote equity in revenue collection by ensuring that all earners contribute appropriately.
“The reform is about efficiency and fairness,” the Service said. “It helps us build a transparent tax system where everyone with taxable income is properly captured.”
The FIRS also urged Nigerians to disregard misleading claims circulating about the policy, assuring the public that the updated tax structure is aimed at simplifying compliance and strengthening confidence in Nigeria’s tax administration framework.