The Federal Inland Revenue Service (FIRS) has confirmed that from January 2026, the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will automatically function as the Tax Identification Number (TIN) for individual Nigerians.

In a public awareness message shared on X, the agency also clarified that businesses will no longer require a separate tax identification number. Instead, a company’s registration number issued by the Corporate Affairs Commission (CAC) will serve as its official tax identifier under the new framework.

The clarification follows growing public concern over provisions in the new tax regime that require a Tax ID for certain transactions, including the opening of bank accounts. FIRS explained that the requirement is not entirely new, noting that it has existed since the Finance Act of 2019 but has now been reinforced under the Nigeria Tax Administration Act (NTAA), which comes into effect in 2026.

According to the agency, the Tax ID system is designed to harmonise all existing tax identifiers previously issued by the FIRS and state revenue authorities into a single, unified number.

“For individuals, your NIN serves as your Tax ID, while registered companies will use their CAC RC number,” the FIRS said, adding that there will be no need for a physical card since the identifier is digitally linked to each taxpayer’s identity.

The service said the reform is aimed at simplifying tax administration, reducing duplication, closing loopholes for tax evasion, and promoting fairness and efficiency in revenue collection. Members of the public were urged to ignore misinformation, with assurances that the new system will improve transparency.

Earlier, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, had disclosed that banks will be required to collect Tax Identification Numbers from all taxable Nigerians as part of the new federal tax administration framework beginning January 1, 2026.