The Federal Inland Revenue Service (FIRS) has clarified that Nigeria’s National Identification Number (NIN) will automatically function as the Tax Identification Number (TIN) for individual taxpayers, while Corporate Affairs Commission (CAC) registration numbers will serve as the tax ID for registered businesses.
The clarification was made on Tuesday via FIRS’ official X (formerly Twitter) handle as part of its ongoing public sensitisation campaign on the newly enacted tax laws scheduled to take effect in January 2026.
According to the Service, the new arrangement is provided for under the Nigeria Tax Administration Act (NTAA) and is aimed at simplifying tax administration and improving compliance across the country.
“The Nigeria Tax Administration Act (NTAA), set to take effect in January 2026, mandates the use of a Tax ID for specific transactions,” FIRS stated, noting that the requirement is not entirely new.
The agency explained that the use of tax identification numbers for transactions such as bank account ownership has existed since the Finance Act of 2019, but is now being reinforced and streamlined under the NTAA.
Under the new framework, the FIRS said all previously issued tax identification numbers whether by the FIRS or State Internal Revenue Services will be unified into a single identifier.
“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used,” the Service explained.
“There is no need for a physical card, as the Tax ID is simply a unique number linked directly to your identity.”
According to the FIRS, the unified system is designed to eliminate duplication, reduce tax evasion, and promote fairness by ensuring that all individuals and businesses with taxable income contribute appropriately.
The Service also urged Nigerians to disregard misinformation surrounding the reforms, assuring the public that the updated tax framework is intended to enhance efficiency, transparency and accountability in tax administration.
However, the clarification comes amid growing controversy surrounding the new tax laws.
In recent weeks, allegations of illegal alterations have trailed the Nigerian Tax Administration Act, with critics claiming discrepancies between the bill passed by the National Assembly and the version eventually gazetted.
The Nigerian Bar Association (NBA) has emerged as one of the strongest voices calling for a review of the law. In a statement titled “Tax Reform Acts:
Controversies Cast Doubts on the Sanctity of Nigeria’s Lawmaking Processes,” the association expressed serious concerns about the integrity and transparency of the legislative process.
The statement, signed by NBA President Mazi Afam Osigwe, called for a comprehensive, open and transparent investigation into the circumstances surrounding the enactment of the laws.
“Until these issues are fully examined and resolved, all plans for the implementation should be immediately suspended,” the NBA said.
The association warned that legal and policy uncertainty of this magnitude could unsettle the business environment, erode investor confidence and create unpredictability for individuals and institutions expected to comply with the law.
The NBA urged relevant authorities to act swiftly and responsibly to resolve the controversy in the overriding interest of constitutional order, economic stability and the preservation of the rule of law.