NIN, CAC Numbers to Replace TIN as Official Tax IDs from 2026 — FIRS

The Federal Inland Revenue Service (FIRS) has announced that from 2026, Nigerians will no longer need a separate Tax Identification Number (TIN), as the National Identification Number (NIN) will automatically serve as the tax ID for individuals.

The clarification was made on Monday via a public sensitisation campaign on the new tax laws shared by the Service on X.

According to the FIRS, registered businesses will also use their Corporate Affairs Commission (CAC) registration numbers as their official tax identifiers, eliminating the need for a separate TIN under the revised tax regime.

The announcement follows public concerns about provisions in the new tax laws that require a Tax ID for certain activities, including the operation and ownership of bank accounts.

Explaining further, the Service said the Nigeria Tax Administration Act (NTAA), scheduled to come into force in January 2026, mandates the use of a Tax ID for specified transactions. It noted, however, that the requirement is not entirely new, as it has existed since the Finance Act of 2019 but has now been strengthened.

“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the agency 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.”

FIRS said the reform is aimed at simplifying identification processes, eliminating duplication, closing loopholes that encourage tax evasion, and promoting fairness by ensuring that all taxable income earners contribute appropriately.

The Service also urged Nigerians to disregard misinformation about the policy, assuring that the new 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, revealed that banks will be required to request a TIN from all taxable Nigerians as part of the new tax administration framework, which takes effect on January 1, 2026.

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