Nigeria Revenue Service (NRS), in collaboration with the Joint Revenue Board (JRB), has announced the implementation of a new Taxpayer Identification (Tax ID) system for all taxable persons in Nigeria.
The agency announced this via a public notice issued on Monday.
NRS said the initiative is in line with Sections 6, 7 and 8 of the Nigeria Tax Administration Act, 2025, which mandate every taxable person in the country to obtain a Tax ID.
What the agency is saying
According to the notice issued by the NRS, the new system is part of broader efforts to strengthen tax administration, improve transparency, and enhance service delivery across Nigeria’s tax ecosystem.
- “The Tax ID will serve as a single, unified identity for all taxpayers, enabling seamless interaction with tax authorities at both federal and sub-national levels.
- “It is designed to consolidate taxpayer records, eliminate duplication, and ensure more efficient management of tax-related information,” the NRS stated.
The tax authority highlighted several benefits expected from the implementation of the new Tax ID system.
According to the agency, taxpayers will now operate with a single tax identity for all tax-related transactions and engagements across the country.
The NRS added that the initiative would simplify tax compliance processes, including registration, tax filing, and payment procedures.
It also noted that the system would improve transparency by enabling better visibility and tracking of taxpayer records while reducing leakages and improving accountability in tax collection.
In addition, the agency said the Tax ID framework would harmonise taxpayer information across all levels of government.
More insights
The NRS further disclosed that the new Tax ID system will replace the existing Tax Identification Number (TIN) Validation API currently being used by Ministries, Departments, and Agencies (MDAs), financial institutions, and other organisations.
As a result, all organisations requiring integration or validation services related to Tax IDs for individuals, enterprises, and business names have been advised to contact the Standardisation and Modernisation Department of the JRB for access to the new Tax ID API and integration guidelines.
Similarly, organisations seeking integration or validation services for corporate entities have been directed to contact the Tax Automation Department of the NRS.
What you should know
Last December, the NRS had declared that the National Identification Number issued by the National Identity Management Commission (NIMC) could be used as a Tax ID for individual Nigerians.
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.
According to the agency, the Nigeria Tax Administration Act (NTAA), which came into force in 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.
