The Federal Inland Revenue Service (FIRS) of Nigeria has announced that the National Identification Number (NIN) now serves automatically as the Tax Identification Number (TIN) for individual Nigerians. Registered businesses use their Corporate Affairs Commission (CAC) registration number as their Tax ID.
Okay News reports that the FIRS made the clarification in a public awareness post on X. It addresses provisions in upcoming tax reforms requiring Tax IDs for certain transactions.
The Nigeria Tax Administration Act (NTAA) takes effect in January 2026. It mandates Tax IDs but builds on requirements from the Finance Act 2019.
“The Tax ID unifies all TINS previously issued by FIRS and states IRS into a single identifier,” the FIRS stated.
“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used,” it added.
“You do not need a physical card, the Tax ID is a unique number linked directly into your identity,” the agency explained.
No separate application process is required. Nigerians with NIN—over 123.9 million as of October 2025, per National Identity Management Commission (NIMC) data—automatically qualify.
The system simplifies identification and reduces duplication. It closes evasion loopholes and promotes fairness in contributions.
Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, previously clarified misconceptions. Only taxable persons—those earning income from trade or economic activity—need Tax IDs.
Students, dependents, and non-earners are exempt. Business or corporate accounts have required TINs since 2020.
This integration eases compliance for bank accounts and transactions. It avoids additional registration burdens for most citizens.
The reform streamlines tax administration nationwide. It aligns individual and corporate identifiers with existing national databases.
By leveraging NIN and CAC numbers, the FIRS enhances efficiency. It supports broader goals of inclusive and effective revenue collection.
