The Federal Inland Revenue Service (FIRS) has stated that the National Identification Number issued by the National Identity Management Commission (NIMC) is now automatically a Tax ID for individual Nigerians.
The Service said for registered businesses, their RC number issued by the Corporate Affairs Commission (CAC) automatically becomes their tax ID under the new tax system.
The Service announced this in a public awareness campaign on the new tax laws posted on its X account.
According to the FIRS, the Nigeria Tax Administration Act (NTAA) billed to come into force from January 2026, mandates the use of Tax ID for certain transactions.
It, however, noted that this requirement is not new, adding that it has been in existence since the Finance Act 2019 and has been strengthened under the NTAA.
“The Tax ID unifies all TINS previously issued by FIRS and states IRS into a single identifier. 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 into your identity,” the FIRS stated.
It added that the new tax ID systems simplify identification, reduce duplication, closes loophole for tax evasion and ensure fairness so that everyone who earns taxable income contributes their share.
With this development, all Nigerians with NIN now automatically have a Tax ID and can be easily brought into the tax net, provided they receive taxable income.
According to data released by the NIMC, as of October 2025, 123.9 million Nigerians had been issued NIN.
