NIN now serves as TIN for individual Nigerians, says FIRS

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

The clarification was made on Monday as part of a public awareness campaign on Nigeria’s new tax laws, which the FIRS shared via its official handle on X (formerly Twitter).

The Service also stated that registered businesses will no longer need a separate Tax ID. Instead, their Corporate Affairs Commission (CAC) registration number will serve as their official tax identifier under the revised system.

The clarification comes amid public concerns over provisions in the new tax laws requiring a Tax ID for certain transactions, including bank account ownership.

According to the FIRS, the Nigeria Tax Administration Act (NTAA), set to take effect in January 2026, mandates the use of a Tax ID for specific transactions.

The Service emphasized that this requirement is not new, noting that it has 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,” the Service said.

“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used. You do not need a physical card, as the Tax ID is a unique number linked directly to your identity.”

The FIRS explained that the new system aims to simplify taxpayer identification, eliminate duplication, prevent tax evasion, and ensure fairness by making sure all individuals with taxable income contribute their share.

The Service also 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.