NIN, CAC Numbers to Serve as Tax IDs from 2026 — FIRS

The Federal Inland Revenue Service (FIRS) has announced that from January 2026, the National Identification Number (NIN) will automatically function as the Tax Identification Number (TIN) for individual Nigerians, while Corporate Affairs Commission (CAC) registration numbers will serve as tax IDs for registered businesses.

The clarification was issued on Monday via a public awareness campaign on X, addressing growing concerns over provisions in the new tax laws that require a Tax ID for certain transactions, including bank account ownership and operations.

According to the FIRS, the changes are backed by the Nigeria Tax Administration Act (NTAA), which takes effect in January 2026. While the requirement for a Tax ID is not new—having existed since the Finance Act of 2019—the Service said the NTAA strengthens and streamlines the framework.

Under the revised system, all previously issued tax identification numbers by the FIRS and State Internal Revenue Services will be unified into a single identifier. Individuals will use their NIN, while companies will use their CAC RC numbers. No physical Tax ID card will be required, as the identifiers are digitally linked to taxpayers’ identities.

The FIRS said the reform aims to simplify identification processes, eliminate duplication, close loopholes that enable tax evasion, and promote fairness by ensuring that all eligible income earners are captured in the tax net.

The agency also urged Nigerians to disregard misinformation surrounding the reform, assuring the public that the new framework is designed to improve efficiency, transparency, and compliance in tax administration.

Meanwhile, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, disclosed that banks will be mandated to request a TIN from all taxable Nigerians as part of the new tax administration measures effective January 1, 2026.