The Nigeria Revenue Service (NRS) on Monday announced the rollout of a unified Taxpayer Identification (Tax ID) system for individuals and businesses, marking a major step in the Federal Government’s drive to modernise tax administration and strengthen revenue collection across the country.
The initiative, introduced in collaboration with the Joint Revenue Board (JRB), is backed by Sections 6, 7 and 8 of the Nigeria Tax Administration Act, 2025, and is expected to serve as a single identification framework for taxpayers dealing with federal, state and local tax authorities.
In a joint public notice issued by both agencies, and seen by NEWSNGR, the authorities said the new Tax ID framework replaces the previous fragmented structure and is designed to simplify taxpayer registration, filing and payment processes while improving transparency and efficiency within Nigeria’s tax system.
According to the notice, the reform forms part of broader fiscal restructuring efforts aimed at building a fully integrated digital tax ecosystem capable of supporting economic growth and improving government revenue generation.
The agencies explained that the unified identifier would consolidate taxpayer records across government institutions, eliminate duplication and strengthen the management of tax-related information nationwide.
Under the new arrangement, individuals’ National Identification Numbers (NIN) will automatically serve as the foundation for their Tax ID, while registered companies and businesses will utilise their Corporate Affairs Commission (CAC) registration numbers.
Officials stated that taxpayers would be able to retrieve their 13-digit Tax ID through a dedicated online portal without the need for fresh registration in most cases.
“This initiative forms part of ongoing efforts to strengthen tax administration, enhance transparency, and improve service delivery across the nation’s tax system,” the notice stated.
The NRS and JRB noted that the system would also improve data harmonisation among tax authorities, reduce revenue leakages and support more efficient tax compliance monitoring.
The development follows the recent restructuring of the Federal Inland Revenue Service (FIRS) into the Nigeria Revenue Service and the transformation of the Joint Tax Board into the Joint Revenue Board earlier this year as part of sweeping fiscal reforms that took effect in January 2026.
Tax officials clarified that although the Tax ID would become mandatory for taxable individuals and organisations engaging in activities such as operating bank accounts, accessing financial services and securing government contracts, there would be no immediate penalties or automatic deductions for non-compliance during the implementation phase.
The agencies also stressed that non-taxable persons, including students and dependants, remain exempt from the requirement.
Stakeholders requiring integration of Tax ID validation services into their operational systems were advised to contact the JRB’s Standardisation and Modernisation Department or the NRS Tax Automation Department for technical support and onboarding processes.
Industry analysts said the introduction of a unified Tax ID framework could significantly improve Nigeria’s tax-to-GDP ratio by expanding the tax net, strengthening compliance and reducing inefficiencies associated with fragmented taxpayer databases.
The reform is also expected to enhance the government’s capacity to track economic activities, improve fiscal planning and support ongoing efforts to digitise public sector operations.
With the latest initiative, authorities said Nigeria is positioning itself towards a more transparent, technology-driven and efficient tax administration system aligned with global best practices.
