The clarification comes against the backdrop of rising public anxiety over aspects of the newly introduced tax laws, particularly provisions that make a Tax Identification Number (TIN) mandatory for certain activities, including the opening, ownership, and operation of bank accounts.

The Federal Inland Revenue Service (FIRS) has disclosed that the National Identification Number (NIN) issued by the National Identity Management Commission will now automatically function as the Tax Identification Number for individual Nigerians.

This explanation was given during a public sensitisation campaign organised by the Service on Monday to educate citizens on the new tax regulations.

FIRS also explained that registered businesses will no longer need to obtain a separate TIN, as their Corporate Affairs Commission (CAC) registration number will henceforth serve as their official tax identifier under the revised tax framework.

Providing further insight into the policy, the Service noted that the Nigeria Tax Administration Act (NTAA), which is scheduled to take effect from January 2026, makes the use of a Tax ID compulsory for designated financial and commercial transactions.

However, FIRS emphasised that the requirement is not entirely new, pointing out that similar provisions have existed since the enactment of the Finance Act in 2019, though they have now been reinforced under the NTAA.

According to the Service, the Tax ID system consolidates all previously issued identification numbers by the FIRS and State Internal Revenue Services into a single, unified identifier. As reported by PUNCH, FIRS stated that for individuals, the NIN automatically doubles as the Tax ID, while for registered companies, the CAC registration number performs the same function.

It further clarified that there will be no need for a physical card, as the Tax ID is simply a unique number digitally linked to an individual’s or organisation’s identity.

FIRS added that the reform is intended to streamline identification processes, eliminate duplication, block avenues for tax evasion, and enhance equity by ensuring that all individuals and entities earning taxable income meet their obligations.

The Service advised Nigerians to ignore misleading information about the reforms and reassured the public that the new tax system is designed to boost efficiency, transparency, and accountability in tax administration.

Meanwhile, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, had earlier stated that, beginning January 1, 2026, banks will be required to request a TIN from all taxable Nigerians in line with the federal government’s revamped tax administration framework.