The Federal Inland Revenue Service (FIRS) has clarified that individual Nigerians do not need a physical Tax Identification (ID) card, as the National Identification Number (NIN) already serves as the official tax ID.
JomogNews reports that the clarification was made in a sensitisation video released on Monday by Aderonke Atoyebi, Technical Assistant on Broadcast Media to the Executive Chairman of FIRS. She said the message became necessary due to widespread rumours surrounding the implementation of the Nigerian Tax Administration Act (NTAA).
According to FIRS, the NIN issued by the National Identity Management Commission now functions as the Tax Identification Number (TIN) for individuals. For registered businesses, the Corporate Affairs Commission (CAC) registration number will serve as the official tax ID, eliminating the need for a separate TIN.
Atoyebi explained that the use of tax IDs is not new, noting that it has existed since the Finance Act of 2019 but has now been strengthened under the NTAA.
“The tax ID unifies all identifiers previously issued by FIRS and state Internal Revenue Services into one,” she said. “For individuals, your NIN automatically serves as your tax ID, while for registered companies, the CAC registration number is used.”
She further stressed that no physical card is required.
“You do not need a physical card. Please, enough of the rumours. The tax ID is simply a unique number linked directly to your identity,” Atoyebi added.
She explained that the new system is designed to simplify identification, reduce duplication, close loopholes for tax evasion, and promote fairness. According to her, the reform ensures that those who earn taxable income pay their fair share, while protecting low-income earners who are not liable to tax.
The clarification follows recent directives by commercial banks asking customers to link their bank accounts to either their NIN or tax identification number ahead of the implementation of the new tax laws.
Banks have stated that all bank accounts must be linked to a tax ID before 2026 to comply with legal requirements, adding that customers without a tax ID should link their accounts using their NIN.
In June, President Bola Tinubu signed four major tax reform bills into law. These include the Nigeria Tax Bill, the Nigeria Tax Administration Bill, the Nigeria Revenue Service (Establishment) Bill, and the Joint Revenue Board (Establishment) Bill.
