The Federal Inland Revenue Service has formally announced that the National Identification Number (NIN) issued by the National Identity Management Commission now automatically serves as the Tax Identification Number (Tax ID) for individual Nigerians, a move aimed at simplifying tax administration and public compliance ahead of major tax reforms. This declaration was made as part of a public awareness campaign shared on the social media platform X on Monday, in response to heightened public discourse about new tax law provisions requiring a Tax ID for certain transactions.
The tax authority explained that under the recently enacted Nigeria Tax Administration Act (NTAA) 2025, which is scheduled to take effect in January 2026, the Tax ID requirement has been codified for specific transactions, including those involving financial services and revenue compliance. However, the FIRS stressed that this requirement is not entirely new but rather an extension and strengthening of provisions that have existed since the Finance Act 2019. 
Under the unified system, individual Nigerians who already possess a NIN no longer need to apply separately for a Tax ID. The NIN will automatically function as their tax identifier, eliminating the need for an additional identification process. For registered businesses and corporations, their Corporate Affairs Commission (CAC) registration number (RC) will serve as the Tax ID under the new framework. The FIRS clarified that the Tax ID is an electronic numeric identifier linked directly to an individual’s or company’s identity in national registries, and no physical card is required. 
The FIRS stated that this integration will support efforts to streamline identification, reduce the duplication of tax identifiers, close loopholes exploited for tax evasion, and ensure fairness in revenue collection by bringing more taxable persons into the formal tax net. According to data released by the NIMC, as of October 2025, about 123.9 million Nigerians had already been issued NINs, meaning a significant portion of the population is already covered by the system.
Officials emphasised that the change sets to ease compliance burdens on individuals and businesses, particularly about opening bank accounts and engaging in financial transactions, areas that have recently sparked public concern. Critics had feared that the NTAA’s Tax ID provisions might require all Nigerians to obtain an additional tax identifier to open and operate bank accounts. In response to these concerns, FIRS officials and fiscal policy authorities clarified that the requirement applies primarily to taxable persons, those earning income through trade or economic activity, and is already integrated with existing identity systems.
The Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Mr. Taiwo Oyedele, reiterated that individuals who do not derive income, such as students and dependents, are not required to obtain a Tax ID under the current tax framework. He added that many Nigerians already operating business or corporate bank accounts have historically needed a tax identifier, and the new unified system merely simplifies and standardises these existing requirements. 
This policy shift comes at a time when the Federal Government is advancing broader tax reforms as part of its efforts to expand the national tax base, improve compliance, and modernise revenue mobilisation frameworks. Stakeholders have welcomed the clarity provided by the FIRS but continue to monitor how the unified Tax ID system will be implemented in practice, particularly with respect to banking procedures and administrative interactions with tax authorities. 
The integration of the NIN and CAC numbers as official Tax IDs represents a significant administrative change, potentially reducing bureaucratic steps for individuals and entities engaged in formal economic activity while helping to strengthen Nigeria’s tax architecture. Overall, the FIRS’s clarification offers reassurance that Nigerians with existing identity numbers are automatically aligned with national tax identification requirements, and it should reduce public anxiety around new tax laws set to be enforced from the beginning of next year.
Samuel Aina