The Nigeria Revenue Service, working alongside the Joint Revenue Board, announced that every taxable individual and business in the country will now be required to obtain a Tax ID under the provisions of the Nigeria Tax Administration Act, 2025.
The development was disclosed in a public notice shared on the agency’s X platform on Monday, as authorities moved to modernise the nation’s tax framework through a more integrated digital structure.
According to the revenue agency, the reform is backed by Sections 6, 7, and 8 of the new tax law, which mandates all taxable persons to register for a unified tax identity.
Explaining the significance of the initiative, the NRS said the new Tax ID system is expected to create a single identity structure for taxpayers nationwide, making interactions with tax authorities more efficient and coordinated.
“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,” the agency stated.
Authorities further explained that the system would help consolidate taxpayer records, eliminate duplication, and improve the overall management of tax-related information across agencies.
“It is designed to consolidate taxpayer records, eliminate duplication, and ensure more efficient management of tax-related information,” the statement added.
The revenue body noted that the initiative is also expected to simplify key tax procedures, including registration, filing of returns, and payment processing, particularly as Nigeria intensifies efforts to expand its tax base and strengthen internally generated revenue.
“The initiative will simplify tax compliance processes, including registration, tax filing, and payment procedures,” the agency said.
Beyond convenience, officials believe the reform could significantly reduce revenue leakages by improving accountability and real-time tracking of taxpayer records.
“The system will improve transparency by enabling better visibility and tracking of taxpayer records while reducing leakages and improving accountability in tax collection,” the statement read.
The agency added that the framework would harmonise taxpayer data across federal, state, and local government structures, helping to eliminate inconsistencies in records currently maintained by different authorities.
As part of the transition, the NRS disclosed that the newly introduced Tax ID system will replace the existing Tax Identification Number (TIN) Validation API currently used by Ministries, Departments and Agencies, financial institutions, and other organisations for verification purposes.
Organisations requiring integration services or taxpayer validation for individuals, enterprises, and registered business names have been directed to contact the Standardisation and Modernisation Department of the JRB for updated API access and implementation guidelines.
Similarly, institutions involved in validating corporate entities were advised to liaise with the Tax Automation Department of the NRS for onboarding into the new system.
The latest reform forms part of broader efforts by Nigerian revenue authorities to modernise the country’s tax ecosystem through digital innovation, improved compliance mechanisms, and enhanced coordination among government agencies.