May 18, 2026

NRS makes Tax ID mandatory for taxpayers nationwide

The Nigeria Revenue Service (NRS), in collaboration with the Joint Revenue Board (JRB), has announced the introduction of a new Taxpayer Identification (Tax ID) system for all taxable persons in the country.

 

The agency disclosed this in a public notice issued on its X handle on Monday, stating that the reform is backed by Sections 6, 7 and 8 of the Nigeria Tax Administration Act, 2025, which mandates every taxable person to obtain a Tax ID.

 

According to the NRS, the new system is aimed at strengthening tax administration, improving transparency and streamlining service delivery across federal and sub-national tax authorities.

 

The agency explained that the Tax ID would function as a unified identity for taxpayers nationwide.

 

“The Tax ID will serve as a single, unified identity for all taxpayers, enabling seamless interaction with tax authorities at both federal and sub-national levels,” the notice stated.

 

The NRS said the system is designed to consolidate taxpayer records, eliminate duplication and ensure more efficient management of tax-related information.

 

It added that the initiative would simplify tax compliance procedures, including registration, filing and payment processes.

 

“The initiative will simplify tax compliance processes, including registration, tax filing and payment procedures,” the agency said.

 

The revenue authority further noted that the new framework would enhance transparency and accountability by improving visibility of taxpayer data and reducing revenue leakages.

 

“The system will improve transparency by enabling better visibility and tracking of taxpayer records while reducing leakages and improving accountability in tax collection,” the NRS added.

 

The agency also disclosed that the Tax ID system would replace the existing Tax Identification Number (TIN) Validation API currently used by Ministries, Departments and Agencies (MDAs), financial institutions and other organisations.

 

It directed organisations requiring integration or validation services for individuals, enterprises and business names to contact the Standardisation and Modernisation Department of the JRB for access to the new API and integration guidelines.

 

Similarly, organisations involved in corporate entity validation were advised to liaise with the Tax Automation Department of the NRS.