Nigeria has launched a unified Taxpayer Identification system covering all taxable persons in the country, as the Nigeria Revenue Service moves to streamline tax administration across federal and sub-national levels.
The Nigeria Revenue Service (NRS), acting in partnership with the Joint Revenue Board (JRB), announced the new Taxpayer Identification (Tax ID) system on Monday, May 18, through a notice published on the agency’s official X handle. The initiative draws its legal authority from Sections 6, 7, and 8 of the Nigeria Tax Administration Act, 2025, which mandates every taxable person to obtain a Tax ID.
Under the new framework, the Tax ID will function as a single, unified identity for every taxpayer in Nigeria, enabling seamless interaction with tax authorities at both federal and sub-national levels. The system consolidates existing taxpayer records, eliminates duplication, and replaces what has been a fragmented identity landscape across different tiers of government.
The NRS said the system is designed to simplify compliance procedures across the board, including registration, tax filing, and payment. It is also expected to improve the visibility and tracking of taxpayer records, reduce revenue leakages, and strengthen accountability in tax collection.
The initiative harmonises taxpayer information across all levels of government, addressing a longstanding coordination gap that has complicated enforcement and compliance monitoring. By creating a single reference point for every taxable person, the NRS and JRB aim to improve service delivery while reducing the administrative friction that has historically deterred voluntary compliance.
The announcement arrives as West African governments intensify efforts to broaden their tax bases and reduce dependence on external financing. Nigeria’s tax-to-GDP ratio has remained among the lowest globally, and the 2025 Tax Administration Act represents the country’s most significant legislative overhaul of its revenue framework in recent years.
