The Nigeria Revenue Service (NRS), in partnership with the Joint Revenue Board (JRB), has announced the introduction of a new Taxpayer Identification system known as Tax ID, making it compulsory for every taxable person in the country to obtain a unified tax identity number.

The new system, which takes effect under Sections 6, 7 and 8 of the Nigeria Tax Administration Act, 2025, is aimed at strengthening tax administration, improving transparency and making tax-related services easier for individuals and businesses across the country.

In a public notice issued in Abuja on May 18, 2026, the NRS said the Tax ID would serve as a single identity for taxpayers at both the federal and sub-national levels, replacing multiple identification systems currently in use.

According to the notice, the initiative is designed to simplify tax registration, filing and payment processes while also improving the management of taxpayer information nationwide.

The agency said the unified Tax ID would help consolidate taxpayer records, remove duplication and improve coordination among tax authorities across different levels of government.

“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 notice stated.

The NRS explained that the new system is expected to improve visibility and tracking of taxpayer records, reduce revenue leakages and strengthen accountability in tax administration.

It added that the initiative would also support data harmonisation by aligning taxpayer information across ministries, departments, agencies, financial institutions and other organisations that rely on taxpayer verification systems.

As part of the transition process, the agency announced that the new Tax ID system would replace the existing Tax Identification Number (TIN) Validation Application Programming Interface (API) currently being used by MDAs, banks and other institutions.
The notice advised organisations that require integration or validation services relating to Tax ID for individuals, enterprises and business names to contact the Standardisation and Modernisation Department of the Joint Revenue Board for access and guidelines.

Corporate organisations seeking Tax ID integration and validation services were directed to work with the Tax Automation Department of the Nigeria Revenue Service for access to the new Tax ID API and related integration procedures.

The NRS said the move forms part of broader efforts by government to modernise Nigeria’s tax administration system, improve service delivery and create a more transparent and efficient tax environment for taxpayers and institutions.