The Federal Inland Revenue Service (FIRS) has clarified that Nigerians do not need a physical tax identification card under the new Nigerian Tax Administration Act (NTAA), confirming that existing National Identification Numbers (NIN) and Corporate Affairs Commission (CAC) registration numbers now serve as valid tax IDs for individuals and companies respectively.
The clarification was issued in a sensitisation video released on Monday, where Aderonke Atoyebi, Technical Assistant on Broadcast Media to the Executive Chairman of FIRS, addressed growing misinformation about the new tax reform laws expected to take effect in January 2026.
Atoyebi explained that the use of tax identification numbers is not new, noting that the requirement dates back to the Finance Act of 2019, but has now been consolidated under the NTAA for better efficiency.
“The tax ID unifies all identifiers previously issued by FIRS and state revenue services into one. For individuals, your NIN automatically serves as your tax ID. For registered companies, your CAC RC number applies,” she said.
She emphasised that no physical card will be issued, describing the tax ID as a unique digital identifier linked directly to an individual or company’s identity.
“Please, enough of the rumours. You do not at all need a physical card. The new system simplifies identification, reduces duplication, closes tax evasion loopholes, and promotes fairness by ensuring that everyone who earns taxable income contributes their share,” Atoyebi added.
Her comments come amid recent directives from commercial banks urging customers to link their bank accounts to their NIN or tax ID in compliance with the new tax laws. Banks have warned that all accounts must be linked before 2026 to remain active.
In June 2025, President Bola Tinubu signed four major tax reform bills into law — the Nigeria Tax Bill, Nigeria Tax Administration Bill, Nigeria Revenue Service (Establishment) Bill, and Joint Revenue Board (Establishment) Bill — as part of efforts to modernise Nigeria’s tax system and boost government revenue.
