A Tax Identification Number (TIN), now formally referred to as a Tax ID under the Nigeria Tax Administration Act (NTAA) 2025, is the unique identifier issued by the Federal Inland Revenue Service (FIRS) or State Boards of Internal Revenue (SBIRs). It serves as each taxpayer’s official identity, enabling authorities to track payments, monitor compliance, and maintain accurate records.
This Tax ID is mandatory for every taxable person, business, and government entity as part of efforts to harmonise and digitise tax administration. The requirem
