The Federal Inland Revenue Service (FIRS) said the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) would automatically serve as a Tax Identification Number (TIN) for individuals, from next year.

The tax agency stated this in a public awareness campaign about the new tax laws posted on its social media platform as the Nigeria Tax Administration Act (NTAA) prepares to take effect from January 2026.

Similarly, registered businesses will have their Registration Certificate (RC) numbers issued by the Corporate Affairs Commission (CAC) automatically serving as their TINs under the new system.

The announcement addressed growing public concern over provisions in the tax laws requiring a Tax ID for bank account ownership, with many Nigerians worried about having to undergo another bureaucratic process of obtaining the number.

According to FIRS, whilst the NTAA mandates the use of Tax ID for certain transactions, the requirement is not entirely new, having existed since the Finance Act 2019 before being strengthened under the current legislation.

“The Tax ID unifies all TINs previously issued by FIRS and states IRS into a single identifier,” the revenue service explained.

“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used,” it added.

The agency emphasised that taxpayers do not need a physical card, as the Tax ID is a unique number directly linked to their identity.

The FIRS stated that the new tax ID system is designed to simplify identification, reduce duplication, close loopholes for tax evasion and ensure fairness in tax contributions from those earning taxable income.