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

The Federal Inland Revenue Service (FIRS) has announced that starting in 2026, Nigeria’s National Identification Number (NIN) will automatically function as the Tax Identification Number (TIN) for individuals, while Corporate Affairs Commission (CAC) registration numbers will serve as the tax IDs for registered businesses.

The clarification was made on Monday via a public awareness campaign on X, addressing concerns surrounding the newly introduced tax laws. Under the revised framework, individuals and companies will no longer be required to obtain separate TINs for tax-related transactions, including banking and business operations.

According to the FIRS, the changes are anchored in the Nigeria Tax Administration Act (NTAA), which comes into effect in January 2026. While the law mandates the use of a Tax ID for specific transactions, the Service noted that this requirement has existed since the Finance Act of 2019 but has now been strengthened and streamlined.

“The Tax ID harmonises all previously issued tax identification numbers by the FIRS and State Internal Revenue Services into a single identifier,” the agency said. “For individuals, the NIN serves as the Tax ID, while companies will use their CAC RC numbers. No physical card is required, as the Tax ID is a unique number directly linked to one’s identity.”

The FIRS explained that the initiative is aimed at simplifying identification, reducing duplication, closing loopholes that enable tax evasion, and promoting fairness in the tax system by ensuring that all eligible income earners are captured.

The agency also advised Nigerians to disregard misinformation about the reforms, assuring that the new tax framework is designed to enhance efficiency and transparency in tax administration.

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