The Federal Inland Revenue Service (FIRS) has announced that individual Nigerians will no longer need to apply separately for a Tax Identification Number (TIN), as their National Identification Number (NIN) will now automatically serve as their official Tax ID.
The clarification was made on Monday, December 22, 2025, during a public awareness campaign on X (formerly Twitter) aimed at explaining Nigeria’s newly enacted tax laws.
According to the FIRS, registered businesses will also no longer require a distinct TIN, as their Corporate Affairs Commission (CAC) registration number will now function as their tax identifier under the modernised tax administration system.
The announcement comes amid public concern over new regulations requiring a Tax ID for key financial and commercial activities, including operating and maintaining bank accounts.
The Service explained that the Nigeria Tax Administration Act (NTAA), which takes effect on January 1, 2026, reinforces existing provisions that have technically been in force since the Finance Act of 2019.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the agency stated.
It further clarified:
“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 said the policy is designed to simplify tax administration, eliminate duplication, and close loopholes that enable tax evasion.
By linking tax identity directly to NIN and CAC records, the government aims to strengthen compliance and ensure that all individuals and businesses earning taxable income contribute fairly to national revenue.
