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 a Tax Identification Number (Tax ID) for Nigerians. This change comes as the government prepares to implement the Nigeria Tax Administration Act (NTAA) in January 2026, which requires Tax IDs for certain transactions. As of October 2025, the NIMC had issued NINs to approximately 123.9 million Nigerians.
Under the new system, individuals will automatically have their NIN function as their Tax ID, while registered businesses will use their Corporate Affairs Commission (CAC) registration number for the same purpose. The aim is to simplify identification, reduce duplication, and curb tax evasion. The NTAA defines taxable individuals as those who earn income through trade or economic activity; students, dependents and others who do not earn income are exempt from obtaining a Tax ID.
Taiwo Oyedele, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, noted that anyone who has operated a business or corporate bank account since 2020 already possesses a Tax Identification Number. Although the new tax laws have raised concerns about the requirement for a Tax ID to own a bank account, Oyedele clarified that this requirement has been in place since the Finance Act 2019, not introduced by the NTAA.
The FIRS emphasizes that the new Tax ID system will promote fairness and simplify tax administration, strengthening Nigeria’s tax system and boosting revenue collection. By using NINs as Tax IDs, the government aims to reduce tax evasion and ensure that all taxable individuals contribute to national revenue. As the January 2026 deadline approaches, Nigerians can expect further guidance on the new tax laws and their implications.
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