The Federal Inland Revenue Service has confirmed that Nigeria will adopt a unified tax identification system where the National Identification Number (NIN) will serve as the official tax identification number for individuals, while Corporate Affairs Commission registration numbers will function as tax IDs for businesses starting from 2026.
The clarification follows the introduction of the Nigeria Tax Administration Act, which establishes a single identifier framework for tax administration, compliance, and enforcement across the country.
Under the new regime, individuals will no longer require a separate Tax Identification Number, as their existing NIN will automatically be recognised for all tax-related purposes. Likewise, registered companies will use their CAC registration numbers as their unique tax identifiers.
FIRS stated that the reform is aimed at eliminating duplication within the tax system, improving data integrity, and strengthening compliance. By linking tax records directly to nationally verifiable identification systems, the agency expects to close long-standing gaps that have allowed individuals and corporate entities to operate outside the formal tax net.
The revenue authority explained that taxpayers who already possess a NIN or CAC number will not be required to undergo any additional registration process.
The numbers will be automatically recognised within the tax system once the new framework becomes operational in 2026. FIRS also clarified that there will be no issuance of physical tax ID cards, as the identifiers will exist solely in digital form.
For businesses, the use of CAC numbers as tax IDs is expected to streamline interactions with tax authorities and reduce administrative bottlenecks associated with multiple identification requirements.
Corporate tax filings, assessments, and compliance checks will be tied directly to a company’s registration details, allowing for improved monitoring and enforcement.
The move represents a significant shift in Nigeria’s tax administration architecture and aligns with broader efforts to modernise revenue collection, improve transparency, and expand the tax base.
FIRS noted that the unified system will support more efficient information sharing across government agencies while enhancing the accuracy of taxpayer records.
With implementation scheduled for January 2026, the confirmation provides early clarity for individuals, businesses, financial institutions, and regulators as Nigeria transitions to a single, harmonised tax identification structure.