Nigeria Unveils Unified Tax ID System for All Taxpayers

Nigeria’s tax administration system is entering a new phase of digital coordination, as the Nigeria Revenue Service (NRS), in partnership with the Joint Revenue Board (JRB), has introduced a unified Taxpayer Identification (Tax ID) system for all taxable persons in the country.

The announcement, made through a public notice on Monday, is backed by Sections 6, 7 and 8 of the Nigeria Tax Administration Act, 2025, which mandates every taxable person in Nigeria to obtain a Tax ID.

According to the NRS, the new framework is designed to create a single tax identity that works seamlessly across federal and sub-national tax systems. The agency said the move will simplify registration, tax filing, payment processes, and taxpayer verification while helping to eliminate duplicate records across agencies.

The reform is also expected to improve transparency, strengthen accountability, and reduce leakages within Nigeria’s revenue ecosystem, another sign of the country’s steady shift toward a more technology-driven public finance structure.

As part of the transition, 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.

The NRS directed organisations seeking validation or integration services for individuals, enterprises, and business names to contact the Standardisation and Modernisation Department of the JRB. Corporate entity integrations, meanwhile, will be handled by the Tax Automation Department of the NRS.

The rollout builds on reforms introduced late last year, when the agency confirmed that the National Identification Number (NIN) issued by NIMC would serve as the Tax ID for individual Nigerians. Registered businesses will also use their Corporate Affairs Commission (CAC) registration numbers as tax identifiers under the updated system.

The Nigeria Tax Administration Act (NTAA), which came into force in January 2026, strengthened the compulsory use of Tax IDs for certain transactions nationwide, reinforcing reforms that previously existed under the Finance Act 2019.

For Africa’s largest economy, the unified Tax ID initiative signifies a push towards building a smarter, more connected revenue system capable of supporting growth, compliance, and long-term national development.