The Federal Inland Revenue Service (FIRS) has declared that the National Identification Number issued by the National Identity Management Commission (NIMC) has now automatically become a Tax ID for individual Nigerians.
The Service announced this in a public awareness campaign on the new tax laws posted on X on Monday.
For registered businesses, the FIRS said their RC number issued by the Corporate Affairs Commission (CAC) automatically becomes their tax ID under the new tax system.
This declaration comes amidst concerns over a provision of the tax laws mandating Tax ID for bank account ownership.
What the FIRS is saying
According to the FIRS, the Nigeria Tax Administration Act (NTAA) billed to come into force from January 2026, mandates the use of Tax ID for certain transactions.
It, however, noted that this requirement is not new, adding that it has existed since the Finance Act 2019 and has been strengthened under the NTAA.
“The Tax ID unifies all TINS previously issued by FIRS and states IRS into a single identifier.
“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, the Tax ID is a unique number linked directly into your identity,” the FIRS stated.
The FIRS added that the new tax ID systems simplify identification, reduce duplication, closes loophole for tax evasion and ensure fairness so that everyone who earns taxable income contributes their share.
What this means
With this development, all Nigerians with NIN now automatically have a Tax ID and can be easily brought into the tax net, provided they receive taxable income.
- Nairametrics reported that 123.9 million Nigerians had been issued the NIN as of October 2025, according to data released by the NIMC.
- The declaration by the FIRS erases the concerns that many Nigerians would have to go through another tedious process of acquiring tax ID from next year in order to open bank accounts.
What you should know
Amid the concerns by Nigerians over the new tax laws, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Mr. Taiwo Oyedele, had dismissed claims that all bank accounts are mandated to have Tax Identification Number (TIN) before January 2026.
- According to him, Section 4 of the NTAA requires a taxable person to require and obtain a Tax ID, and a taxable income is anyone who earns income through trade or any economic activity.
- He said individuals who do not earn income, such as students and dependents, do not need to obtain a Tax ID.
- He added that since 2020, anyone operating a bank account for businesses, or a corporate account, has needed a tax Identification number.
