The Federal Inland Revenue Service (FIRS) has announced a major shift in taxpayer identification, stating that from January 2026, the National Identification Number (NIN) will automatically function as the Tax Identification Number (TIN) for all individual Nigerians.
One Number for Individuals and Businesses
In a public awareness campaign on the new tax laws published on its official X handle, the FIRS provided crucial clarification. For registered companies and businesses, the Corporate Affairs Commission (CAC) registration number will serve as the official Tax ID. The service emphasized that no physical card is required, as the Tax ID is a unique number directly linked to an individual's or company's identity.
This move is part of the implementation of the Nigeria Tax Administration Act (NTAA), which is scheduled to take effect in January 2026. The Act mandates the use of a Tax ID for specific transactions, including bank account ownership. The FIRS stressed that this requirement is not novel, noting it originated from the Finance Act of 2019 and has now been strengthened under the new NTAA.
Simplifying the System and Curbing Evasion
The core objective of this new system, according to the FIRS, is to streamline taxpayer identification. It aims to unify all Tax Identification Numbers previously issued by both the FIRS and various State Internal Revenue Services into a single, universal identifier.
The tax authority explained that this consolidation is designed to eliminate duplication in the system, help prevent tax evasion, and promote fairness by ensuring all individuals with taxable income contribute their rightful share. The FIRS urged the public to disregard any misinformation about the reform, assuring Nigerians that the updated framework is intended to boost efficiency and transparency in the nation's tax administration.
NBA Raises Alarm and Calls for Suspension
This clarification from the FIRS comes amidst significant controversy and public concern regarding the provisions of the new tax laws. The situation has been further complicated by allegations of illegal alterations to the Act after it was passed by the National Assembly.
The Nigerian Bar Association (NBA) has become the latest prominent body to voice serious concerns. In a statement titled 'Tax reform Acts: controversies cast doubts on the sanctity of Nigeria’s lawmaking processes', the association called for a comprehensive, open, and transparent investigation into the discrepancies between the passed bill and the gazetted Act.
The statement, signed by the NBA's National President, Mazi Afam Osigwe, argued that the controversies erode public trust in the legislative process. "Until these issues are fully examined and resolved, all plans for the implementation should be immediately suspended," the NBA declared.
The legal body warned that such uncertainty destabilizes the business climate, damages investor confidence, and creates unpredictability for citizens and institutions expected to comply with the law. The NBA has called on all relevant authorities to act swiftly to resolve the controversy in the interest of constitutional order, economic stability, and the rule of law.
