Mrs Kisembo, the Executive Director, NIRA
HABARI DAILY I Kampala, Uganda I The Uganda Government has proposed that Tax Identification Numbers (TINS) used in tax collection by the Uganda Revenue Authority (URA) be replaced with National Identification Number (NIN).
The NINS are issued by the National Identification and Registration Authority (NIRA) to every citizen of Uganda registered on the National Identification Register.
This NIN is a unique number assigned once to each individual, and it’s a crucial part of the national ID system.
According to report of the Committee On Finance, Planning and Economic Development On The Tax Procedures Code (Amendment)
Bill, 2025, a copy of which Habari Daily has seen, Members of Parliament pointed out that Clause 2 (1) of the Bill proposes to substitute Section 4 of the Tax Procedures Code Act, Cap. 343 to designate the National Identification Number (NIN) issued by the National Identification Registration Authority (NIRA) and the registration number issued by Uganda Registration Services Bureau (URSB) as the official Tax Identification Numbers (TINs) and the TIN issued by a foreign tax authority with whom Uganda has a tax treaty or agreement for the exchange of information.
“In January, 2022, URA issued a public notice requiring taxpayers to update their registration details to include their NINs, thus reinforcing the move towards a unified identification system,” reads part of the report.
The MPs further said that they were informed that adopting the NIN and URSB registration numbers as TINs offers several benefits.
“The NIN ensures continuity, remaining unchanged even when taxpayer details such as names or addresses are updated. This minimises confusion and leads to more accurate identification particularly in cases of individuals with similar names, company mergers or trade name usage,” say MPs.
They further pointed out that using the NIN as a unique identifier simplifies the integration of various data sources such as tax returns, payments and other relevant information. This facilitates easier cross-referencing, analysis and reporting.
“The NIN provides a clear reference point, enhancing communication between URA and tax payers through both digital and traditional channels, reducing ambiguity and streamlining interactions,” the MPs further noted.
They concluded that the proposal will simplify the process of paying taxes, and enable URA to collect data on both individuals and non-individuals who are both in business but are not paying their fair share of taxes.
“The proposed amendment is aligned to Section 65 of the Registration of Persons Act which permits the use of the National Identification Register for taxation purposes, while the use of NIN will enable tax payers to easily comply with registration for taxation purposes.
“Majority of Ugandans already have a NIN, which shall not change even upon expiry of a tax payer’s national identification card.”
