The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will now serve as the Tax Identification Number (TIN) for individual Nigerians. This clarification was made as part of a public awareness campaign on the new tax laws, which aims to simplify taxpayer identification and prevent tax evasion.

According to the FIRS, registered businesses will no longer require a separate Tax ID, as their Corporate Affairs Commission (CAC) registration number will function as their official tax identifier. This change is part of the revised system under the Nigeria Tax Administration Act (NTAA), set to take effect in January 2026. The NTAA mandates the use of a Tax ID for specific transactions, including bank account ownership.

The FIRS emphasized that this requirement is not new, having existed since the Finance Act of 2019, and has now been reinforced under the NTAA. The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier. For individuals, the NIN automatically serves as the Tax ID, while for registered companies, the CAC registration number is used.

The new system aims to eliminate duplication, prevent tax evasion, and ensure fairness by making sure all individuals with taxable income contribute their share. The FIRS urged the public to ignore any misinformation about the reform, assuring Nigerians that the updated tax framework is intended to enhance efficiency and transparency in tax administration.

The clarification comes amid public concerns over the provisions in the new tax laws. The FIRS reassured the public that they do not need a physical Tax ID card, as the Tax ID is a unique number linked directly to their identity. The Service encouraged taxpayers to familiarize themselves with the new tax laws and take advantage of the simplified taxpayer identification process.

The implementation of the new tax laws is expected to have a significant impact on tax administration in Nigeria. The FIRS will continue to educate the public on the changes and provide support to taxpayers as they transition to the new system. As the January 2026 deadline approaches, taxpayers are advised to ensure they are compliant with the new regulations to avoid any potential penalties or disruptions to their financial transactions.