NRS, JRB Move to Implement Unified Tax ID System in Nigeria

By Omotoyosi Idowu

The Nigeria Revenue Service (NRS), in partnership with the Joint Revenue Board (JRB), has announced the implementation of a new Taxpayer Identification (Tax ID) system aimed at strengthening tax administration and improving compliance across the country.

The initiative is expected to replace the existing Tax Identification Number (TIN) Validation API currently used by Ministries, Departments and Agencies (MDAs), financial institutions, and other stakeholders involved in tax-related processes. The move forms part of ongoing reforms under the Nigeria Tax Administration Act, 2025, designed to modernise the nation’s tax framework and improve revenue generation.

According to the NRS, the new Tax ID system will provide a unified and centralised identification structure for taxpayers nationwide. The agency explained that the system is intended to simplify tax registration, filing, payment, and verification processes while reducing duplication and inconsistencies in taxpayer records.

The tax authority stated that the implementation aligns with Sections 6, 7, and 8 of the Nigeria Tax Administration Act, 2025, which require every taxable individual and business entity operating within Nigeria to obtain a valid Tax ID.

Officials noted that the reform is part of broader digital transformation efforts aimed at creating a more efficient, transparent, and technology-driven tax administration system. Through the adoption of the new framework, the government expects to improve data harmonisation among federal, state, and local tax authorities while strengthening accountability and reducing revenue leakages.

The development also follows the introduction of Rev360, a digital tax ecosystem established to support Nigeria’s new tax administration structure. The platform is expected to enhance taxpayer experience by enabling seamless access to tax services and simplifying interactions between taxpayers and revenue authorities.

The NRS further urged MDAs, financial institutions, and other relevant organisations to begin integrating the new Tax ID system into their operations ahead of the planned replacement of the current TIN Validation API.

In its statement, the agency advised individuals, enterprises, and corporate organisations seeking integration services to liaise with the appropriate departments of both the JRB and the NRS for necessary guidance and access to the Tax ID API.

Industry analysts believe the new system could significantly improve tax compliance and expand the nation’s revenue base if effectively implemented. They also noted that a unified tax identification structure would help promote transparency, support economic planning, and strengthen confidence in Nigeria’s tax administration process.