The NRS has announced the rollout of a unified Taxpayer Identification system to replace the existing TIN framework, requiring all taxable individuals and entities to obtain a Tax ID as mandated by the Nigeria Tax Administration Act, 2025.
The Nigeria Revenue Service (NRS), in collaboration with the Joint Revenue Board (JRB), in a press release on 18 May 2026, has notified the public of the implementation of the Taxpayer Identification (Tax ID), in line with Sections 6, 7 and 8 of the Nigeria Tax Administration Act, 2025, which mandate every taxable person in Nigeria to obtain a Tax ID.
This initiative forms part of ongoing efforts to strengthen tax administration, enhance transparency, and improve service delivery across the nation’s tax system.
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 key benefits of the tax ID are:
- Single tax identity: One Tax ID for all tax transactions and engagements
- Simplified compliance: Easier processes for registration, filing, and payment of taxes
- Improved transparency: Better visibility and tracking of taxpayer records
- Enhanced revenue assurance: Reduction in tax leakages and improved accountability
- Data harmonisation: Alignment of taxpayer information across all tiers of government
- In line with the foregoing, all Ministries, Departments, and Agencies (MDAs), financial institutions, and other organisations currently utilising the TIN Validation API are hereby notified that the new Tax ID system will replace the existing TIN Validation API.
Accordingly, all organisations requiring integration or validation services related to Tax ID for individuals, enterprises and business names are advised to contact the Standardisation and Modernisation Department of the JRB smd@jrb.gov.ng, while integration or validation services related to Tax ID for corporate entities are advised to contact the Tax Automation Department of the NRS tax.automation@nrs.gov.ng for access to the Tax ID API and related integration guidelines.
