NIN, CAC Numbers To Serve As Tax IDs From 2026 — FIRS

The Federal Inland Revenue Service (FIRS) has confirmed 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 starting in 2026.

The Service also stated that registered businesses will no longer need a separate TIN, as their Corporate Affairs Commission (CAC) registration number will now act as their official tax identifier under the new tax system.

The clarification came amid public concerns over provisions in the new tax laws requiring a TIN for certain transactions, including the ownership of bank accounts.

Explaining the policy, FIRS noted that the Nigeria Tax Administration Act (NTAA), which takes effect in January 2026, mandates the use of a TIN for specific transactions.

The Service emphasised that this requirement is not new, having existed under the Finance Act of 2019, but is now 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 FIRS 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 all taxable income earners contribute appropriately.

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

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