NIN And CAC Numbers To Function As Tax IDs from 2026 — FIRS

The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will automatically serve as the Tax Identification Number (TIN) for individual Nigerians.

This clarification was provided during a public awareness campaign on the new tax laws, shared by the Service on X on Monday.

According to the FIRS, registered businesses will also no longer need a separate Tax ID, as their Corporate Affairs Commission (CAC) registration number will now serve as their official tax identifier under the updated tax system.

The announcement follows public concerns over provisions in the new tax laws requiring a Tax ID for certain transactions, including owning a bank account.

Explaining the policy, the FIRS said the Nigeria Tax Administration Act (NTAA), set to take effect in January 2026, mandates the use of a Tax ID for specific transactions. However, the agency emphasized that this requirement is not new, noting that it has existed since the Finance Act of 2019 and has only been reinforced under the NTAA.

“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the Service said.
“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used. You do not need a physical card, as the Tax ID is a unique number linked directly to your identity.”

The FIRS added that the new system is designed to simplify identification, reduce duplication, close loopholes for tax evasion, and promote fairness by ensuring that everyone who earns taxable income contributes appropriately.

The Service urged the public to disregard misinformation surrounding the reform and assured Nigerians that the new tax framework is intended to improve efficiency and transparency in tax administration.

The Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, said that banks will be required to request a TIN from all taxable Nigerians as part of the federal government’s new tax administration framework, which is set to take effect on January 1, 2026.