The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) and Corporate Affairs Commission (CAC) registration numbers will now automatically serve as the Tax Identification Number (TIN) for individuals and businesses in Nigeria.
In a public awareness campaign shared on X on Monday, the Service explained that NINs issued by the National Identity Management Commission (NIMC) and CAC registration numbers will now be used as tax identifiers under the new tax system.
According to the FIRS, registered businesses will no longer need a separate Tax ID, as their CAC number will function as their official tax identifier. The clarification comes amid growing public concerns about the new tax laws, which require a Tax ID for certain transactions, including ownership of bank accounts.
The Service explained that the Nigeria Tax Administration Act (NTAA), scheduled to take effect in January 2026, mandates the use of a Tax ID for specific transactions. However, it emphasized that this requirement is not new, stating that it has existed since the Finance Act of 2019 but has now been strengthened under the NTAA.
“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the Service 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.”
The FIRS explained that the new system is aimed at simplifying identification, reducing duplication, and closing loopholes that allow tax evasion. It also noted that the reform promotes fairness by ensuring everyone who earns taxable income contributes appropriately.
The Service urged the public to ignore misinformation and assured Nigerians that the reform will improve efficiency and transparency in tax administration.
