The Federal Inland Revenue Service (FIRS) has confirmed that the National Identification Number (NIN) is now the official Tax Identification Number (TIN) for individual taxpayers in Nigeria.
The clarification was made public by FIRS following widespread inquiries from Nigerians over the country’s ongoing tax reforms. According to the agency, the policy is backed by the Nigeria Tax Administration Act (NTAA), which will take effect from January 1, 2026.
Under the new framework, every Nigerian individual’s NIN, issued by the National Identity Management Commission (NIMC), will automatically serve as their unique tax account number. This eliminates the need for individuals to apply separately for a traditional TIN.
FIRS also stated that for corporate entities and registered businesses, the Corporate Affairs Commission (CAC) registration number will serve as the official Tax Identification Number.
The agency explained that the unified identification system is aimed at simplifying tax administration, eliminating duplication of records, and strengthening compliance across the country’s tax system.
FIRS further clarified that taxpayers do not need to obtain any new document or card, as the identification will be handled digitally through existing government databases.
The announcement comes amid public discussions on Nigeria’s tax reforms, with FIRS emphasizing that the move is part of broader efforts to modernize tax administration and improve efficiency nationwide.
