NIN now serves as tax ID for individuals, FIRS clarifies

The Federal Inland Revenue Service (FIRS) has clarified that the National Identification Number (NIN) issued by the National Identity Management Commission now doubles as the Tax Identification Number (TIN) for individual Nigerians.

The clarification was made on Monday through a public awareness message on X, amid public debate over new tax provisions requiring a TIN for certain transactions.

The Service explained that registered businesses will also no longer need a separate tax number, as their Corporate Affairs Commission (CAC) registration number will serve as their tax identifier under the new system.

According to the FIRS, the Nigeria Tax Administration Act, scheduled to take effect in January 2026, reinforces an existing requirement for tax identification, which has been in place since the Finance Act of 2019.

“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the Service said.

“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used,” it added.

The FIRS said the reform is aimed at simplifying identification, reducing duplication and strengthening compliance, while urging Nigerians to ignore misinformation surrounding the policy.