The Federal Inland Revenue Service (FIRS) has announced that National Identification Numbers (NIN) for individuals and Corporate Affairs Commission (CAC) registration numbers for businesses will be adopted as Tax Identification Numbers (TIN) starting from 2026.
The announcement was made as part of ongoing reforms aimed at improving tax administration, widening the tax net, and reducing duplication within Nigeria’s revenue system. According to the FIRS, the move will simplify taxpayer identification and enhance efficiency in tax collection.
Under the new framework, individuals will no longer be required to apply separately for a TIN, as their NIN will automatically serve that purpose. Similarly, registered companies will use their CAC numbers as their unique tax identifiers.
The FIRS said the integration will strengthen data sharing among government agencies, curb tax evasion, and support transparency in revenue generation. It also noted that the reform aligns with the Federal Government’s broader digitalisation and economic reform agenda.
The agency assured taxpayers that adequate sensitisation and technical adjustments would be carried out before full implementation in 2026 to ensure a smooth transition.
