The Nigeria Revenue Service (NRS), in collaboration with the Joint Revenue Board (JRB), has announced the implementation of a nationwide Taxpayer Identification (Tax ID) system, mandating all taxable persons in the country to obtain a unified tax identity.

The directive, unveiled in a public notice issued on Monday, is anchored in sections 6, 7, and 8 of the Nigeria Tax Administration Act, 2025.

The provisions require every individual and entity liable to tax in Nigeria to register for a Tax ID as part of broader reforms aimed at strengthening tax administration.

According to the notice, the Tax ID will function as a single, consolidated identifier for taxpayers, enabling seamless interaction with tax authorities across federal, state, and local levels. The authorities said the system is designed to eliminate duplication of records, improve data integrity, and enhance the overall efficiency of tax-related processes.

The initiative forms part of ongoing efforts by regulators to deepen transparency, boost compliance, and curb revenue leakages within the tax ecosystem.

By harmonising taxpayer data across all tiers of government, officials expect improved accountability and more accurate tracking of tax obligations.

Under the new framework, the Tax ID will replace the existing Taxpayer Identification Number (TIN) validation system currently in use. Ministries, Departments and Agencies (MDAs), financial institutions, and other organisations relying on the TIN Validation API have been directed to transition to the new Tax ID infrastructure.

The NRS and JRB also advised organisations requiring system integration or validation services to engage with designated departments within both agencies for access to the Tax ID Application Programming Interface (API) and related technical guidelines.

Authorities say the reform will simplify registration, filing, and payment processes for taxpayers, while providing the government with a more robust mechanism for revenue assurance and fiscal planning.

The rollout signals a significant step in Nigeria’s ongoing tax modernisation agenda, as policymakers seek to expand the tax base and improve non-oil revenue mobilisation amid evolving economic pressures.