The Nigeria Revenue Service (NRS) and the Joint Revenue Board (JRB) have introduced a new Taxpayer Identification (Tax ID) system aimed at improving tax administration, enhancing transparency, and unifying taxpayer information across the country. This development was announced in a joint public notice issued on May 19, 2026, citing Sections 6, 7, and 8 of the Nigeria Tax Administration Act, 2025, which mandates that all taxable persons in Nigeria must be identified through a Tax ID.
New Tax ID to Harmonize Taxpayer Records
According to the statement, the new Tax ID will serve as a single, unified identification number for all taxpayers, facilitating smoother interactions with tax authorities at both federal and state levels. The system is designed to consolidate taxpayer records, eliminate duplication, and ensure more efficient management of tax-related information. It will simplify procedures such as tax registration, filing, and payment, while also enhancing transparency and reducing leakages.
The statement further highlighted the key benefits of the Tax ID, including a single tax identity for all transactions, simplified compliance processes, improved transparency and tracking of taxpayer records, enhanced revenue assurance through reduced leakages, and data harmonization across all tiers of government.
Replacement of Old TIN Validation API
As part of the transition, the new Tax ID system will replace the current Tax Identification Number (TIN) Validation API used by Ministries, Departments and Agencies (MDAs), commercial banks, and other organizations. Organizations requiring integration or validation services for individuals or business names are directed to contact the JRB's Standardisation and Modernisation Department, while those needing services for corporate entities should approach the NRS' Tax Automation Department for Tax ID API access and integration guidelines.
In a related development, the government has indicated that the new tax law will leverage digital banking data to enhance tax compliance. Nigerians are advised to pay closer attention to the details of their bank transfer narrations, as vague or misleading descriptions could trigger additional scrutiny from tax authorities, potentially leading to audits or penalties.
