Taxpayer registration and tax compliance

Digital ID verifies taxpayer identities during tax identification number (TIN) registration and ongoing tax compliance processes. In Nigeria, the national identification number (NIN) is one of the accepted identity verification instruments, alongside the Bank Verification Number (BVN) for TIN registration. Individuals can apply for a TIN online with their NIN or BVN. NIN is not explicitly mandatory for TIN issuance but serves as an important alternative to BVN, especially for individuals without bank accounts. The NIN-TIN linkage is part of Nigeria’s broader effort to harmonize taxpayer data across federal and state revenue authorities, connect banking and tax databases, and expand the tax net to capture informal sector participants. As of 2021, Nigeria had approximately 41 million registered taxpayers, though the exact proportion with NIN-linked TINs remains unclear.