FIRS: NIN now official tax ID for individuals

 

The Federal Inland Revenue Service (FIRS) has confirmed that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) now serves as the official Tax Identification Number (TIN) for individual Nigerians.

The Service disclosed this on Monday in a public awareness campaign on the new tax laws, shared via its official X handle.
According to the FIRS, the reform eliminates the need for a separate TIN for individuals, as the NIN will automatically function as the single tax identifier under the revised tax administration framework.

The Service also clarified that registered businesses will no longer require a separate tax ID, as their Corporate Affairs Commission (CAC) registration number will now serve as their official tax identifier.

The clarification follows growing public concerns over provisions in the new tax laws that require a Tax ID for certain transactions, including bank account ownership.

FIRS explained that the Nigeria Tax Administration Act (NTAA), which is scheduled to take effect from January 2026, mandates the use of a Tax ID for specified transactions. However, the Service stressed that the requirement is not new, noting that it has been in existence 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,” the Service said.

“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC registration number is used. There is no need for a physical card, as the Tax ID is simply a unique number linked to your identity.”

The FIRS said the new system is designed to simplify taxpayer identification, eliminate duplication, curb tax evasion and promote fairness by ensuring that all individuals with taxable income contribute appropriately.

It urged Nigerians to disregard misinformation surrounding the reform, assuring that the updated tax framework is aimed at improving efficiency, transparency and compliance in tax administration nationwide.