The Federal Inland Revenue Service has confirmed that from January 2026, the National Identification Number will automatically function as the Tax Identification Number for individual Nigerians, while registered businesses will use their Corporate Affairs Commission numbers as their official tax IDs.

The clarification was released on Monday as part of a public awareness campaign on Nigeria’s new tax laws shared by the Service on X. The announcement is aimed at addressing growing public concerns about provisions in the revised tax framework that require a tax identifier for certain financial and commercial transactions.

According to the FIRS, the new arrangement means individuals will no longer need to apply separately for a Tax Identification Number. In the same vein, companies and other registered entities will not require a distinct TIN, as their CAC registration numbers will now fulfill that role under the updated system.

The agency explained that the change is anchored in the Nigeria Tax Administration Act, which is scheduled to come into force in January 2026. The law mandates the use of a Tax ID for specific transactions, including the operation and ownership of bank accounts. However, the FIRS noted that the requirement itself is not new, pointing out that similar provisions have existed since the Finance Act of 2019 but are now being more firmly enforced.

“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.”

According to the FIRS, the unified system is designed to simplify identification processes, eliminate duplication across federal and state tax databases, and close loopholes that enable tax evasion. The agency added that the reform is also intended to promote fairness by ensuring that all individuals and entities earning taxable income are properly captured in the tax net.

The Service urged Nigerians to disregard misinformation circulating about the new tax rules, assuring the public that the reforms are focused on improving efficiency, accountability, and transparency in tax administration.

Meanwhile, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, has disclosed that banks will be required to request a Tax Identification Number from all taxable Nigerians as part of the new tax administration framework. According to him, this requirement will take effect from January 1, 2026, in line with the broader reforms introduced by the federal government.