The Nigeria Revenue Service, NRS, in collaboration with the Joint Revenue Board, JRB, has announced the implementation of a new Taxpayer Identification, Tax ID, system for all taxable persons in Nigeria.
The announcement was contained in a public notice issued on Monday, May 18, 2026.
According to the NRS and JRB, the new Tax ID system is being implemented in line with Sections 6, 7 and 8 of the Nigeria Tax Administration Act, 2025, which mandates every taxable person in Nigeria to obtain a Tax ID.
The agencies said the initiative forms part of ongoing efforts to strengthen tax administration, enhance transparency and improve service delivery across the country’s tax system.
They explained that the Tax ID will serve as a single and unified identity for all taxpayers, enabling seamless interaction with tax authorities at both federal and sub-national levels.
The system is also designed to consolidate taxpayer records, eliminate duplication and ensure more efficient management of tax-related information.
According to the notice, the key benefits of the Tax ID include a single tax identity for all tax transactions and engagements, simplified compliance processes for registration, filing and payment of taxes, improved transparency through better visibility and tracking of taxpayer records, enhanced revenue assurance through reduced leakages and improved accountability, and data harmonisation across all tiers of government.
The agencies further disclosed that the new Tax ID system will replace the existing Tax Identification Number, TIN, Validation API currently being used by Ministries, Departments and Agencies, financial institutions and other organisations.
They directed organisations requiring integration or validation services related to Tax ID for individuals, enterprises and business names to contact the Standardisation and Modernisation Department of the JRB for access to the Tax ID API and related integration guidelines.
Similarly, organisations requiring integration or validation services for corporate entities were advised to contact the Tax Automation Department of the NRS.
The reform is part of broader efforts by revenue authorities to modernise Nigeria’s tax ecosystem, harmonise taxpayer information and improve compliance through digital systems.