The Federal Inland Revenue Service has announced that Nigeria’s National Identification Number will automatically function as the Tax Identification Number for individual taxpayers beginning in 2026.
The clarification was issued on Monday as part of a public awareness campaign on the new tax laws shared by the Service on its official X handle.
According to the FIRS, registered businesses will also no longer require a separate Tax Identification Number, as their Corporate Affairs Commission registration numbers will now serve as their official tax identifiers under the revised tax system.
The announcement follows widespread public concerns over provisions in the new tax laws that require a Tax ID for certain transactions, including the operation and ownership of bank accounts.
Explaining the policy, the FIRS said the Nigeria Tax Administration Act, scheduled to take effect in January 2026, reinforces the requirement for a Tax Identification Number for specified financial and commercial activities.
The Service noted, however, that the requirement is not entirely new, having been introduced under the Finance Act of 2019, but has now been strengthened under the new law.
According to the FIRS, the new Tax ID framework consolidates all previously issued Tax Identification Numbers by both the Federal Inland Revenue Service and State Internal Revenue Services into a single, unified identifier.
“For individuals, the National Identification Number automatically serves as the Tax ID, while for registered companies, the CAC registration number is used,” the Service said, adding that taxpayers will not be
