“From 2026, NIN Will Double as TIN for Nigerians, FIRS Confirms”
The Federal Inland Revenue Service (FIRS) has clarified that the National Identification Number (NIN) will automatically serve as the Tax Identification Number (TIN) for individual Nigerians starting 2026.
The announcement was made on Monday as part of a public awareness campaign on new tax regulations, shared via the Service’s official X account.
The FIRS has stated that registered businesses will no longer require a separate Tax Identification Number, as their Corporate Affairs Commission (CAC) registration numbers will now serve as their official tax identifiers under the updated tax framework.”
The announcement comes in response to public concerns about parts of the new tax laws that require a Tax Identification Number for certain transactions, such as operating and owning bank accounts.
The FIRS clarified that the Nigeria Tax Administration Act (NTAA), which takes effect in January 2026, mandates the use of a Tax ID for specific transactions.
It emphasized, however, that this requirement is not entirely new, noting that it was first introduced under the Finance Act of 2019 and has now been reinforced.”
The Federal Inland Revenue Service (FIRS) has clarified that the new Tax ID will unify all Tax Identification Numbers previously issued by the FIRS and State Revenue Services into a single identifier.
For individuals, the National Identification Number (NIN) will automatically serve as the Tax ID, while registered companies will use their CAC RC number.
There is no need for a physical card, as the Tax ID is a unique number directly linked to the taxpayer’s identity.
According to the FIRS, the reform aims to simplify identification, prevent duplication, close loopholes that enable tax evasion, and ensure fairness by making certain that all taxable individuals contribute appropriately.
The agency also cautioned the public against misinformation, emphasizing that the new system is designed to enhance efficiency and transparency in tax administration.
Additionally, Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, confirmed that banks will be required to request a TIN from all taxable Nigerians under the federal government’s new tax framework, effective January 1, 2026.