Apply for NIN As FIRS Says It Will Serve As Tax ID for Individuals
- The FIRS announces that individual Nigerians’ NINs and companies’ CAC RC numbers will automatically serve as Tax Identification Numbers under the new tax regime
- The Nigeria Tax Administration Act (NTAA), effective January 2026, consolidates Tax IDs to simplify identification, reduce duplication, and curb tax evasion
- Only “taxable persons” earning income need a Tax ID; students and dependents without income are exempt
Legit.ng journalist Dave Ibemere has over a decade of business journalism experience with in-depth knowledge of the Nigerian economy, stocks, and general market trends.
Nigeria’s Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will now automatically serve as the Tax Identification Number (Tax ID) for individual Nigerians under the country’s new tax regime.
Source: UGC
The clarification was made on through a public awareness campaign on the FIRS’ official X handle on Monday.
The development is part of the tax authority efforts to address growing concerns over provisions in recently passed tax legislation, BusinessDay reports.
Tax ID for income earners
Under the new framework, registered businesses will also no longer be required to obtain a separate Tax Identification Number. Instead, their Corporate Affairs Commission (CAC) registration number, known as the RC number, will function as their Tax ID.
The announcement follows the passage of the Nigeria Tax Administration Act (NTAA), one of several new tax laws introduced as part of the Federal Government’s broader fiscal and tax reform agenda. The NTAA is scheduled to come into force in January 2026 and mandates the use of a Tax ID for certain financial and economic transactions, including banking-related activities.
However, the FIRS stressed that the Tax ID requirement is not entirely new.
It noted that similar provisions have existed since the Finance Act of 2019 but have now been consolidated and strengthened under the NTAA to improve efficiency and compliance.
Source: UGC
According to the tax authority, the new system will unify all previously issued Tax Identification Numbers by the FIRS and state internal revenue services into a single, harmonised identifier.
The FIRS said:
“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used. You do not need a physical card. The Tax ID is a unique number linked directly to your identity.”
The agency said the move is designed to simplify identification, reduce duplication, close loopholes that enable tax evasion and promote fairness by ensuring that individuals and entities earning taxable income contribute appropriately.
How to apply for NIN
While there is an online pre-registration process, the actual NIN enrollment requires a physical visit to a National Identity Management Commission (NIMC) enrollment center.
Step 1: Pre-Enrollment Online
- Go to NIMC’s official pre-enrollment portal.
- Complete the online pre-enrollment form.
- Download and print the form, which includes a 2D barcode, and take it to any NIMC Enrolment Centre.
- Verify and confirm your enrollment information on the system.
- During the enrollment process, your photograph, fingerprints, and signature will be captured.
- Supporting documents will also be scanned and stored electronically.
- After successful enrollment, two slips will be issued:
- Transaction Slip: Confirms completion of the enrollment and provides transaction details.
- NIN Slip: Serves as official proof of your assigned National Identification Number.
Step 2: Submission at NIMC Registration Centre
- Submit your printed form and required documents at the nearest NIMC registration centre.
- An enrollment officer will check your documents and guide you through biometrics capture.
- Minors or illiterate applicants must be accompanied by a literate adult.
Step 3: NIN Issuance
- Your NIN will be ready within 2 to 3 working days.
- Collect it at the enrollment centre using your Transaction Slip.
Registration Fees
- Adults: Free
- Minors: Free
- Modifications (Adults): N500 per field (Date of Birth changes: N15,000)
Bank account is safe presidency assures
Earlier, Legit.ng reported that amid lingering anxiety over the implications of the new tax laws, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, has also dismissed claims that all bank account holders must have a Tax Identification Number before January 2026.
Oyedele explained that Section 4 of the NTAA applies only to “taxable persons,” defined as individuals or entities that earn income from trade, business or other economic activities. He added that individuals without income, such as students and dependents, are not required to obtain a Tax ID under the law.
The clarification has helped ease public fears that Nigerians would be required to undergo another round of registration to obtain a Tax ID before being able to operate bank accounts from 2026.
Source: Legit.ng
