• The Nigeria Revenue Service has introduced a unified Tax ID system for all taxable persons
• The unified Tax ID aims to improve transparency and tax administration efficiency
• The system was designed to eliminate duplication and harmonise taxpayer records

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 individuals and entities in Nigeria.

The development was announced in a public notice released on Monday, May 18.

According to the NRS, the initiative aligns with Sections 6, 7, and 8 of the Nigeria Tax Administration Act, 2025, which require every taxable person in Nigeria to possess a Tax ID.

The agency explained that the new framework is aimed at strengthening tax administration, improving transparency, and enhancing service delivery within Nigeria’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 NRS stated.

The agency noted that the new system is expected to simplify tax processes nationwide by allowing taxpayers to operate with one unified identity for all tax-related activities.

According to the NRS, the initiative will make tax registration, filing, and payment procedures easier while also improving transparency through better monitoring and tracking of taxpayer records.

The agency added that the system is expected to reduce leakages, strengthen accountability in tax collection, and harmonise taxpayer data across federal and state tax authorities.

The NRS further disclosed that the new Tax ID structure will replace the existing Tax Identification Number (TIN) Validation API currently used by Ministries, Departments and Agencies (MDAs), financial institutions, and other organisations.

As part of the transition, organisations seeking integration or validation services for Tax IDs relating to individuals, enterprises, and business names have been directed to contact the Standardisation and Modernisation Department of the JRB for access to the new Tax ID API and integration guidelines.

Likewise, organisations requiring integration or validation services for corporate entities have been advised to contact the Tax Automation Department of the NRS.

The tax authority recalled that in December 2025, it announced that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) could serve as a Tax ID for individual Nigerians.

For registered businesses, the agency stated that Corporate Affairs Commission (CAC) registration numbers would automatically function as Tax IDs under the new tax framework.

The NRS explained that the Nigeria Tax Administration Act (NTAA), which took effect in January 2026, makes the use of Tax IDs mandatory for certain transactions.

However, the agency stressed that the requirement is not entirely new, noting that similar provisions had already existed under the Finance Act 2019 before being reinforced by the NTAA.

VAT removed on land, buildings, rent, says Oyedele

Meanwhile, TheRadar earlier reported that the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, confirmed that land, buildings, and rent are now fully exempt from Value Added Tax (VAT) under the Nigeria Tax Act 2025.

Oyedele explained that the new law, which has already commenced, aims to reduce housing costs, encourage real estate investment, and provide relief for tenants and small businesses nationwide.