The Federal Inland Revenue Service (FIRS) has officially confirmed that the National Identification Number (NIN) now automatically serves as the Tax Identification Number (TIN) for individual Nigerians.

 

The Federal Inland Revenue Service (FIRS) has officially confirmed that the National Identification Number (NIN) now automatically serves as the Tax Identification Number (TIN) for individual Nigerians. This integration, reinforced by the Nigeria Tax Administration Act (NTAA) 2025, is designed to simplify tax compliance and eliminate the need for citizens to manually apply for a separate tax identifier. 

Key details of this updated framework include:

• Automatic Integration: Individuals do not need to apply for a separate TIN or carry a physical tax card; their NIN is linked directly to their identity in the national tax system.
• Banking Transactions: Starting January 1, 2026, banks will be required to verify tax IDs for certain transactions. However, simply providing a NIN during onboarding or KYC updates allows the bank to automatically retrieve the linked TIN.
• Corporate Identifiers: For registered businesses, the Corporate Affairs Commission (CAC) registration number (RC number) now automatically functions as the official Tax ID.
• Taxable Persons: While the identifier is universal, the mandate primarily applies to "taxable persons"—those earning income through employment or trade.
• Harmonization: This new system unifies all previously issued Tax IDs from the FIRS and State Internal Revenue Services into a single identifier to reduce administrative duplication. 

You can verify your current tax status or find more information via the FIRS Official Website or the Joint Tax Board (JTB) TIN Portal. Individuals without an identity number are encouraged to visit an accredited NIMC Enrolment Centre to obtain their NIN.