THE Federal Inland Revenue Service (FIRS) has directed that the National Identification Number issued by the National Identity Management Commission (NIMC) should become tax identification number for Nigerians.
The FIRS announced this in a public awareness campaign on Monday, December 22, as it prepares to enforce and implement the new tax laws from January 1, 2026.
The revenue agency also disclosed that for registered businesses, their Registry Certificate (RC) number issued by the Corporate Affairs Commission (CAC) automatically becomes their tax ID under the new tax system.
This declaration comes amidst concerns over a provision of the tax laws mandating a tax ID for bank account ownership.
According to the revenue agency, the Nigeria Tax Administration Act (NTAA) mandates the use of Tax ID for certain transactions.
It, however, noted that the requirement was not new, adding that it had existed since the Finance Act 2019 and had been strengthened under the NTAA.
It also stressed that the Tax ID unifies all TINS previously issued by FIRS. “For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used.
“You do not need a physical card; the Tax ID is a unique number linked directly to your identity,” the FIRS stated.
It also noted that the new tax ID systems simplified identification, reduced duplication, closed loophole for tax evasion and ensured fairness to enable everyone earning taxable income to contribute their share.
By this directive, all Nigerians with NIN now automatically have a Tax ID and can be easily brought into the tax net, provided they receive taxable income.
Already, 123.9 million Nigerians had so far been issued the NIN as of October 2025, according to data released by the NIMC.
The declaration by the FIRS erases the concerns that many Nigerians would have to go through another tedious process of acquiring a tax ID from next year to open bank accounts.
The Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, had earlier dismissed claims that all bank accounts were mandated to have a TIN before January 2026.
According to him, Section 4 of the NTAA requires a taxable person to require and obtain a Tax ID, and a taxable income is anyone who earns income through trade or any economic activity.
Individuals who do not earn income, such as students and dependents, do not need to obtain a tax ID, he said, stressing that since 2020, anyone operating a bank account for businesses, or a corporate account, had needed a tax Identification number.
Harrison Edeh is a journalist with the International Centre for Investigative Reporting, always determined to drive advocacy for good governance through holding public officials and businesses accountable.
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