The Federal Government of Nigeria has made it compulsory for all taxable individuals and businesses to obtain a Taxpayer Identification Number (TIN) by January 1, 2026, as part of the new Nigeria Tax Administration Act 2025. This requirement applies to taxable individuals, businesses, ministries, departments, and agencies at federal, state, and local levels, as well as non-resident individuals and companies supplying taxable goods and services in Nigeria.
The TIN requirement aims to modernize Nigeria’s tax administration, expand the tax net, and strengthen government revenue. Tax authorities can issue a TIN to individuals or entities who fail to apply on their own and refuse issuance based on available information. Applicants must be notified of any rejection within five working days.
The new tax regime promotes digital tax administration, including electronic filing and payment systems, and imposes administrative penalties for non-compliance. This move is expected to enhance tax efficiency, reduce revenue losses, and promote accountability.
