From 2026, NIN and CAC Numbers to Serve as Official Tax IDs – FIRS

The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will automatically function as the Tax Identification Number (TIN) for individual Nigerians starting in 2026.

The clarification was made public on Monday as part of a campaign to educate citizens about changes in the tax system. Under the new framework, businesses will also no longer require separate tax identifiers, as their Corporate Affairs Commission (CAC) registration numbers will now serve as their official TINs.

This reform addresses earlier concerns surrounding the new tax laws, which mandate a TIN for certain financial transactions, including opening bank accounts. The FIRS explained that the Nigeria Tax Administration Act (NTAA), effective from January 2026, formalizes the use of TINs for these transactions, building on provisions first introduced in the 2019 Finance Act.

“The new system unifies all Tax Identification Numbers previously issued by both federal and state tax authorities into a single identifier,” the FIRS said. “For individuals, your NIN will now act as your TIN, while businesses will use their CAC registration numbers. No physical card is required, as the TIN is directly linked to your identity.”

The FIRS emphasized that the reform is designed to simplify tax administration, minimize duplication, close loopholes for evasion, and ensure that all taxable Nigerians contribute fairly. Citizens were also urged to ignore misinformation about the policy, with the Service assuring that the new framework aims to improve efficiency and transparency.

According to the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, banks will be required to collect TINs from all taxable customers as part of the federal government’s updated tax procedures starting January 1, 2026