Cabinet has approved the use of the National Identification Number (NIN) as the official Tax Identification Number (TIN) for individual taxpayers.
The move means Ugandans will no longer have to rely on a separate tax identification number, as Government moves to link tax records directly to the national identification system managed by the National Identification and Registration Authority (NIRA).
Cabinet says the current TIN system has been affected by outdated and inconsistent taxpayer information, making it difficult to maintain accurate records and enforce tax compliance.
Under the new system, a taxpayer’s NIN will serve as a single identity across Government databases, making it easier for authorities to identify and trace taxpayers.
The reform is also expected to improve tax compliance, curb revenue leakages and simplify interactions between citizens and the Uganda Revenue Authority (URA).
Government will also have greater ability to track taxpayers’ income, including income earned outside Uganda.
The decision builds on ongoing URA reforms under which individual taxpayers have been required to update their registration details using their NIN, while businesses and other non-individual entities use the Business Registration Number (BRN).
Cabinet says the wider goal is to create a reliable and integrated national identification system that can support Government planning and delivery of public services.
Meanwhile, Cabinet also discussed the worsening dry spell affecting Karamoja and neighbouring districts, with communities facing hardship because of prolonged drought.
However, the Cabinet briefing did not provide details of specific relief measures approved for the affected communities.
The reform is part of a wider shift toward integrating Uganda’s tax administration with the country’s national identification systems. Under changes to the Tax Procedures Code Act that took effect on July 1, 2025, individual taxpayers are required to use their National Identification Number (NIN), while non-individual taxpayers use their Business Registration Number (BRN). URA has since been directing taxpayers to update their registration details accordingly.
Previously, the TIN served as a taxpayer’s unique 10-digit identifier issued by URA and was used for tax payments, returns, correspondence and other tax-related transactions. The new arrangement seeks to reduce duplication by linking an individual’s tax identity to the NIN issued by NIRA, while businesses retain a separate corporate identity through the BRN.
