The Nigeria Revenue Service (NRS) has introduced a mandatory Taxpayer Identification Number for every taxable individual and organisation across the country, marking a major step in the government’s push to modernize tax administration.
The announcement came on Monday through a public notice posted on the agency’s official X account. The new system is being implemented alongside the Joint Revenue Board (JRB) and is backed by the Nigeria Tax Administration Act, 2025, specifically Sections 6, 7, and 8, which make it compulsory for all taxable persons to obtain a Tax ID.
Officials say the Tax ID will act as a single, unified identity for taxpayers at federal, state, and local levels. The idea is to link all tax records under one framework, cut down on duplication, and make it easier for people and businesses to register, file returns, and make payments without moving between multiple platforms.
According to the NRS, the reform is designed to simplify compliance and improve service delivery. By centralizing taxpayer data, the agency expects to reduce bottlenecks and create a smoother experience for users interacting with tax authorities.
The agency also stressed that the system will boost transparency and accountability. With better tracking of taxpayer records, it will be harder for revenue leakages to go unnoticed. The NRS noted that this should strengthen trust in the system and improve overall revenue collection.
For individuals, the Tax ID will be tied to their National Identification Number (NIN). For registered businesses, it will connect to their Corporate Affairs Commission (CAC) number. The NRS confirmed that a portal is already live, allowing taxpayers to retrieve or verify their Tax ID online.
This rollout is part of broader tax reforms under the 2025 Tax Administration Act, which took effect on January 1, 2026. The law is aimed at harmonizing Nigeria’s fragmented tax structure and bringing more people into the formal tax net.
