The Nigeria Revenue Service (NRS), in collaboration with the Joint Revenue Board (JRB), has unveiled a new Taxpayer Identification (Tax ID) system that will serve as a single tax identity for all taxable persons in the country.
The initiative, announced in a public notice issued on Monday, is in line with Sections 6, 7, and 8 of the Nigeria Tax Administration Act (NTAA) 2025, which require every taxable person in Nigeria to obtain a Tax ID.
According to the NRS, the new system is designed to strengthen tax administration, improve transparency, and enhance service delivery across the nation’s tax ecosystem.
“The Tax ID will serve as a single, unified identity for all taxpayers, enabling seamless interaction with tax authorities at both federal and sub-national levels. It is designed to consolidate taxpayer records, eliminate duplication, and ensure more efficient management of tax-related information,” the agency stated.
The tax authority said the new framework will allow individuals and businesses to use one tax identity for all tax-related transactions nationwide, while simplifying processes such as registration, filing, and tax payments.
It added that the system would improve visibility and tracking of taxpayer records, reduce leakages, boost accountability in tax collection, and harmonise taxpayer information across all tiers of government.
As part of the transition, the NRS disclosed that the new Tax ID system will replace the existing Tax Identification Number (TIN) Validation API currently used by Ministries, Departments and Agencies (MDAs), financial institutions, and other organisations.
Organisations requiring Tax ID integration or validation services for individuals, enterprises, and business names have been directed to contact the JRB’s Standardisation and Modernisation Department for access to the new API and integration guidelines. Corporate entity-related integration services will be handled by the NRS Tax Automation Department.
The development follows an earlier clarification by the NRS that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) can serve as a Tax ID for individual Nigerians, while registered businesses will use their Corporate Affairs Commission (CAC) registration number as their Tax ID under the new tax regime.
The agency noted that the NTAA, which took effect in January 2026, makes the use of a Tax ID mandatory for certain transactions. However, it stressed that the requirement is not entirely new, having existed under the Finance Act 2019 before being further strengthened by the new tax law.
