
The Federal Inland Revenue Service (FIRS) has dismissed reports suggesting that Nigerians will be required to obtain a physical tax identification card under the Nigerian Tax Administration Act (NTAA).
In a sensitisation video released on Monday, Aderonke Atoyebi, technical assistant on broadcast media to the executive chairman of FIRS, clarified that the National Identification Number (NIN) already functions as the tax identification number for individuals, while the Corporate Affairs Commission (CAC) registration number serves the same purpose for registered companies.
Atoyebi said the clarification became necessary following widespread misinformation ahead of the implementation of the new tax laws scheduled to begin in January. She noted that the use of tax identification numbers is not new, explaining that the requirement has existed since the Finance Act of 2019 but has now been reinforced under the NTAA.
“The tax ID unifies all identifiers previously issued by FIRS and state internal revenue services into a single system,” she said. “For individuals, your NIN automatically serves as your tax ID, while for registered companies, your CAC RC number is used.”
She stressed that there is no need for a physical tax ID card, describing the circulating claims as unfounded.
“You do not need a physical card. The tax ID is a unique number linked directly to your identity,” Atoyebi said.
According to her, the strengthened tax ID system is designed to simplify taxpayer identification, reduce duplication, close loopholes for tax evasion and promote fairness in revenue collection, while protecting low-income earners who fall outside the tax net.
Her remarks follow recent directives by commercial banks requesting customers to link their bank accounts to their NINs or tax identification numbers in preparation for the new tax regime. Banks have said all accounts must be linked to a tax ID before 2026 to comply with legal requirements, advising customers without a tax ID to use their NIN.
President Bola Tinubu in June signed four tax reform bills into law, including the Nigeria Tax Bill, the Nigeria Tax Administration Bill, the Nigeria Revenue Service (Establishment) Bill and the Joint Revenue Board (Establishment) Bill, marking a major overhaul of the country’s tax system.