The Federal Inland Revenue Service (FIRS) has clarified that the National Identification Number (NIN), issued by the National Identity Management Commission (NIMC), will automatically serve as the Tax Identification Number (TIN) for individual Nigerians.
The announcement was made in a public awareness campaign shared by the Service on X (formerly Twitter) on Monday, as part of efforts to address growing concerns about the new tax laws.
Key Points of the Policy
- For Individuals:
- Your NIN is now your official Tax Identification Number.
- No separate application or physical card is required.
- The identifier is directly linked to your identity in government records.
- For Businesses:
- Registered companies will use their Corporate Affairs Commission (CAC) registration number as their TIN.
- This eliminates the need for a separate tax ID for corporate entities.
Why the Change Matters
The clarification comes amid public anxiety over provisions in the new tax laws requiring a TIN for certain transactions, including:
- Opening and maintaining bank accounts
- Conducting official business registrations
- Other financial dealings that fall under taxable income categories
By linking NIN and CAC numbers to tax administration, the government aims to:
- Simplify identification processes
- Reduce duplication of records
- Close loopholes that enable tax evasion
- Ensure fairness by making sure all taxable individuals and businesses contribute appropriately
Legal Framework
- The Nigeria Tax Administration Act (NTAA), scheduled to take effect in January 2026, mandates the use of a Tax ID for specific transactions.
- FIRS emphasized that this requirement is not new. It was first introduced under the Finance Act of 2019 and has now been strengthened under the NTAA.
- The unified system consolidates all previously issued TINs from FIRS and State Internal Revenue Services into a single identifier.
Addressing Public Concerns
- No Deadline Panic: Officials have clarified that January 1, 2026 is not a deadline for Nigerians to obtain a TIN, since the NIN already serves that purpose.
- No Account Freeze: Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, dismissed claims that bank accounts will be frozen in 2026. Instead, banks will simply be required to request a TIN from taxable Nigerians.
- Transparency Goal: FIRS urged Nigerians to ignore misinformation, stressing that the reform is designed to improve efficiency and transparency in tax administration.
Bottom Line
For everyday Nigerians, no extra step is required:
- If you already have a NIN, you automatically have a TIN.
- If you run a registered business, your CAC number is your TIN.
The reform is essentially a streamlining measure, not a new burden, aimed at modernizing Nigeria’s tax system and aligning identification with financial accountability.
