Nigeria Tax Administration Act, 2025 · s.7–s.10
Your Tax ID
One Tax ID per person or business, issued on registration, used on everything and never passed to anyone else.
Who this lands on: Everyone who registers.
The Act calls it a Tax ID. It is issued when you register, and where you have not registered the authority can issue one and tell you.
It is personal to you: a Tax ID cannot be transferred to another person or business.
You quote it on returns, on correspondence and in dealings with banks, government agencies and anyone who has to withhold tax on your behalf.
If your particulars change — address, name, ownership, the business closing — you have 30 days to say so.
The tax authority can suspend, deregister or cancel a Tax ID, for example when a business has permanently ceased.