The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will automatically function as a Tax Identification Number (Tax ID) for Nigerians beginning in January 2026.
This clarification follows public concerns over provisions in the new tax laws that require a Tax ID for certain financial and economic activities, including issues surrounding bank account ownership.
Data from NIMC shows that as of October 2025, about 123.9 million Nigerians had already been enrolled and issued a NIN.
In a public sensitisation campaign shared on X on Monday, the FIRS also explained that for registered businesses, the registration (RC) number issued by the Corporate Affairs Commission (CAC) will automatically serve as their Tax ID under the new tax framework.
According to the campaign, the Nigeria Tax Administration Act (NTAA), scheduled to take effect from January 2026, makes the use of a Tax ID mandatory for specific transactions. However, the service stressed that the requirement is not entirely new, noting that it has existed since the Finance Act of 2019 but has now been reinforced under the NTAA.
The FIRS stated that the unified Tax ID system is designed to streamline identification processes, eliminate duplication, block avenues for tax evasion, and promote fairness by ensuring that all income earners contribute appropriately.
“The Tax ID brings together all Tax Identification Numbers previously issued by the FIRS and state revenue services into a single, unified identifier.
“For individuals, the NIN automatically becomes the Tax ID, while registered companies will use their CAC RC numbers.
“There is no need for a physical card, as the Tax ID is simply a unique number directly linked to an individual or organisation’s identity,” the service explained.
Meanwhile, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, has clarified that the new law does not mandate all bank account holders to obtain a Tax Identification Number before January 2026.
Oyedele explained that Section 4 of the NTAA requires only taxable persons to obtain a Tax ID, defining a taxable person as anyone who earns income through trade, business, or other economic activities.
He added that individuals without income, such as students and dependents, are not required to obtain a Tax ID. He also noted that anyone operating a business or corporate bank account since 2020 already possesses a Tax Identification Number under existing regulations.
