NIN, CAC Numbers to Serve as Unified Tax IDs from 2026 — FIRS
The Federal Inland Revenue Service (FIRS) has announced that Nigeria’s National Identification Number (NIN) will automatically become the Tax Identification Number (TIN) for individual citizens from 2026, in a major reform aimed at streamlining tax administration across the Country.
The clarification was made through a public awareness campaign on the new tax laws, shared by the Service on its official X platform on Monday, following growing public debate over the implications of the reforms.
Under the new framework, the FIRS disclosed that registered businesses will no longer be required to obtain a separate TIN, as their Corporate Affairs Commission (CAC) registration number will now function as their official tax identifier.
This move is expected to reduce bureaucratic bottlenecks and eliminate duplication within the tax system.
The announcement comes amid concerns over provisions in the revised tax laws requiring a Tax ID for certain financial and commercial transactions, including the operation and ownership of bank accounts.
Providing further clarification, the FIRS explained that the Nigeria Tax Administration Act (NTAA), scheduled to take effect from January 2026, mandates the use of a Tax ID for specific transactions.
The Service, however, stressed that the requirement is not new, noting that the use of TINs was first introduced under the Finance Act of 2019 and has now been strengthened 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 stated.
“For individuals, the NIN automatically serves as the Tax ID, while for registered companies, the CAC RC number applies. There is no need for a physical card, as the Tax ID is a unique number directly linked to the taxpayer’s identity,” the statement added.
According to the FIRS, the reform is designed to simplify taxpayer identification, close loopholes associated with tax evasion, and promote equity by ensuring that all individuals and entities earning taxable income are properly captured within the tax net.
The Service also urged Nigerians to disregard misinformation surrounding the reforms, assuring the public that the new tax framework is intended to improve efficiency, transparency, and accountability in the Country’s tax administration process.
Global Mirror News recalls that the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Mr. Taiwo Oyedele, had earlier disclosed that banks would be required to request a TIN from all taxable Nigerians as part of the Federal Government’s updated tax administration framework expected to take effect on January 1, 2026.
