NIN, CAC Numbers to Serve as Tax IDs from 2026 — FIRS
- eniolasalvador27
- Dec 23, 2025
- 2 min read

The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission has automatically become the Tax Identification Number (TIN) for individual Nigerians.

The clarification was made in a public awareness campaign on the new tax laws shared by the Service on its official X handle on Monday, as part of efforts to address growing public concerns over tax identification requirements.
According to the FIRS, registered businesses will also no longer need a separate Tax Identification Number, as their Corporate Affairs Commission (CAC) registration number will now serve as their official tax identifier under the new tax system.
The announcement comes amid concerns over provisions in the new tax laws requiring a Tax ID for certain transactions, including the operation and ownership of bank accounts, prompting questions from members of the public.

The Service explained that the Nigeria Tax Administration Act (NTAA), scheduled to take effect from January 2026, mandates the use of a Tax ID for specific transactions, stressing that the requirement is not new but has existed since the Finance Act of 2019 and 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 Service stated.
“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,” it added.
The FIRS said the new system is designed to simplify identification, reduce duplication, close loopholes for tax evasion, and promote fairness by ensuring that everyone who earns taxable income contributes appropriately, while urging Nigerians to disregard misinformation and assuring that the reform is aimed at improving efficiency and transparency in tax administration.











Comments