MAY 2026 – NIGERIA
INTRODUCTION OF A SINGLE TAXPAYER IDENTIFICATION NUMBER
It is important that employers note the following:
Nigeria launches unified tax identification framework for individuals and businesses
In a public notice issued on 18 May 2026, the Nigeria Revenue Service (NRS), in collaboration with the Joint Revenue Board (JRB), has announced the implementation of a new unified Taxpayer Identification (Tax ID) system.
The new Tax ID framework is being introduced under Sections 6, 7 and 8 of the Nigeria Tax Administration Act 2025, which set out requirements relating to the registration, issuance and use of Tax IDs for tax compliance purposes.
Under the new framework:
- all taxable persons in Nigeria are required to obtain a Tax ID;
- Tax IDs must be used in tax-related filings, correspondence and compliance documentation; and
- the new Tax ID system will replace the existing TIN Validation API currently used by organisations and institutions for taxpayer validation purposes.
Organisations currently relying on TIN validation or tax integration services may need to review and update their existing integrations and compliance processes accordingly.
At this stage, no implementation timeline for mandatory migration or technical specifications has been publicly released. Employers and businesses should monitor further guidance from the NRS and JRB, particularly regarding API integration requirements and onboarding procedures.
Organisations requiring integration and validation services are advised to contact the Standardisation and Modernisation Department of the JRB. To view the contact details and the NRS public notice, follow the link.
