Nigeria Unifies NIN & CAC as Tax IDs: FIRS Tax Reform
In a landmark move poised to fundamentally reshape Nigeria's fiscal landscape, the Federal Inland Revenue Service (FIRS) has announced that, effective 2026, the National Identification Number (NIN) will serve as the sole Tax Identification Number (TIN) for individuals, while the Corporate Affairs Commission (CAC) registration number will fulfill the same function for corporate entities. This ambitious integration, unveiled by FIRS as part of broader government tax reforms , aims to streamline tax administration, eliminate duplications, and significantly enhance revenue collection efficiency. The initiative represents a critical juncture in Nigeria's journey towards a modernised, data-driven revenue system, signaling the nation's resolve to broaden its tax base and reduce its longstanding reliance on volatile oil revenues. Read the full guide The Imperative for Reform: A History of Duplication and Leakage Nigeria's tax administration system has long grappled with chall...