The Federal Inland Revenue Service (FIRS) has announced that, starting in January 2026, existing national identifiers, namely the National Identification Number (NIN) for individuals and the Corporate Affairs Commission (CAC) registration number for businesses will double as official Tax Identification Numbers (Tax IDs) under Nigeria’s revamped tax administration framework.
In a public awareness campaign on social media platform X on Monday, the FIRS explained that the Nigerian taxpayer identification regime has been harmonised under the Nigeria Tax Administration Act (NTAA), which takes effect from the start of next year. Previously, individuals and companies often procured separate Tax Identification Numbers to comply with tax obligations and regulatory requirements, a practice now fully integrated with foundational identity systems.
The FIRS noted that the core objective of the reform is to simplify tax administration and reduce duplication across multiple tax databases previously maintained by federal and state authorities.
“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 in its statement. “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.”
According to the service, existing Tax IDs already issued remain valid under the unified system. Those without a prior Tax ID will not have to apply for one separately, their NIN or CAC registration will suffice for tax identification purposes.
The announcement comes amid heightened public discussion over provisions in Nigeria’s new tax laws that mandate a Tax ID for certain transactions, including the opening and operation of bank accounts. While some earlier reports suggested that Nigerians might be barred from banking services without a Tax ID beginning January 2026, the FIRS has urged citizens not to conflate these policy requirements with the new framework’s streamlined identification approach.
The agency emphasised that the requirement to use a Tax ID for specific financial or regulatory transactions is not entirely new; the concept has existed in Nigeria’s tax laws since the Finance Act of 2019 and has merely been strengthened and clarified under the NTAA.
According to the FIRS, the unified Tax ID system is designed to: simplify taxpayer identification across federal and state tax authorities, reduce duplication and loopholes that enable tax evasion, and promote fairness by ensuring that individuals and entities earning taxable income are easily identifiable
The service also encouraged members of the public to disregard misinformation surrounding the reform and reassured Nigerians that the integrated tax identity system will ultimately benefit compliance and ease of doing business.
