NIN, CAC numbers to replace separate tax IDs from 2026 — FIRS

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

The clarification was made through a public awareness campaign on the new tax laws shared by the Service on X on Monday.

Under the new arrangement, registered businesses will also no longer need a separate TIN, as their Corporate Affairs Commission (CAC) registration number will serve as their official tax identifier.

The announcement follows widespread public concerns over aspects of the new tax laws that require a Tax ID for certain transactions, including the operation and ownership of bank accounts.

Explaining the policy, FIRS stated that the Nigeria Tax Administration Act (NTAA), which is expected to take effect in January 2026, mandates the use of a Tax ID for specific financial and commercial activities. The Service, however, noted that the requirement is not entirely new, having been in existence since the Finance Act of 2019, but has now been reinforced under the NTAA.

According to the Service, the reform consolidates all previously issued Tax Identification Numbers by the FIRS and State Internal Revenue Services into a single, unified identifier.

“For individuals, the NIN automatically becomes the Tax ID, while for registered companies, the CAC RC number serves the same purpose. There is no need for a physical card, as the Tax ID is simply a unique number directly linked to one’s identity,” FIRS explained.

The agency added that the new system is aimed at simplifying identification processes, eliminating duplication, blocking tax evasion loopholes, and promoting equity by ensuring that all eligible income earners contribute their fair share of taxes.

FIRS also advised Nigerians to ignore misleading information about the reform, assuring the public that the new tax framework is designed to enhance efficiency, accountability, and transparency in tax administration.

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