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

The Federal Inland Revenue Service (FIRS) has confirmed that from 2026, the National Identity Management Commission (NIMC)-issued National Identification Number (NIN) will automatically serve as the Tax Identification Number (TIN) for individual Nigerians.

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

FIRS explained that the policy is contained in the Nigeria Tax Administration Act (NTAA), which takes effect in January 2026, and mandates the use of a TIN for certain transactions, including bank account ownership. It noted that the requirement is not entirely new, having existed under the Finance Act of 2019, but is now reinforced under the NTAA.

According to the Service, the Tax ID will unify all existing TINs issued by FIRS and State Internal Revenue Services into a single identifier. It stressed that individuals will use their NIN, while registered companies will use their CAC RC number, without the need for a physical card.

FIRS said the reform is aimed at simplifying identification, reducing duplication, blocking tax evasion loopholes and ensuring fairness in tax administration. Nigerians were urged to disregard misinformation, with assurances that the new framework will enhance efficiency and transparency.

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