FIRS reaffirms NINs, CAC Numbers will become tax IDs from January 2026

*Nigeria’s Federal Inland Revenue Service dismisses rumours making the rounds in the public space about implementation of the Nigerian Tax Administration Act, and other regulatory instruments in the New Year

Isola Moses | ConsumerConnect

As Nigeria inches closer to commencement of the implementation of new tax laws January 2026, the Federal Inland Revenue Service (FIRS) has dismissed rumours surrounding the implementation of the Nigerian Tax Administration Act (NTAA).

It is recalled that President Bola Ahmed Tinubu, June 2025, signed four Tax Reforms Acts into laws.

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These include the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act.

ConsumerConnect reports Aderonke Atoyebi, Technical Assistant on Broadcast Media to the Executive Chairman of FIRS, who stated this in a sensitisation video released Monday, December 22, 2025, clarified that individuals and companies would not need a physical tax identification card.

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Atoyebi, Technical Assistant on Broadcast Media to the Executive Chairman of FIRS explained that Nigerians’ existing National Identification Numbers (NINs) already serve as the tax IDs for individuals, while the Corporate Affairs Commission (CAC) registration numbers apply to registered companies in the tax administration environment.

The Technical Assistant on Broadcast Media to the Executive Chairman of FIRS also said the clarification had become necessary, following widespread misinformation about the new tax laws ahead of their implementation from January 2026.

Emphasising that the use of tax IDs is not new, Atoyebi said the requirement had existed since the Finance Act of 2019, and has now been strengthened under the current NTAA.

She also averred: “The tax ID unifies all things previously issued by FIRS and state IRS into a single identifier.

She explained that for individuals, an individual’s NIN automatically serves as his/her tax ID, but for registered companies, their CAC RC numbers are used.”

Atoyebi stated: “You do not need a physical card. Please, enough of the rumors. You do not at all need a physical card.

“The tax ID is a unique number linked directly to your identity.”

The top official of FIRS said: “The new tax ID system simplifies identification, reduces duplication, closes loopholes for tax evasion, and ensures fairness.

“So that everyone who earns taxable income contributes their share, while protecting non-taxable, low-income citizens.”

Recently, reports indicated that some commercial banks asked customers to link their bank accounts to their NINs or Tax Identification Numbers (TINs) ahead of the new tax laws.

The bank had also said that all accounts must be linked to tax IDs before 2026 to comply with legal requirements.

They reportedly advised their customers without a tax IDs to use their NINs instead.

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