What does the TIN to NIN Transition Mean for You?

Following the amendment of Section 4 of the Tax Procedures Code Act, Uganda Revenue Authority (URA) has commenced transitioning from the use of the Tax Identification Number (TIN) to the use of National Identification Number (NIN) as the primary tax identifier for individuals and Business Registration Numbers (BRN) for entities.
The transition to NIN/ BRN is part of the Government efforts to harmonize taxpayer identification with the national identification and business registration systems. It is intended to end the fragmented approach in which different government agencies manage separate categories of registration under different laws. A single identifier will remove inconsistent and repeated data requirements across agencies.
The change affects how every taxpayer register, files returns and accesses URA services, and the mapping of existing records is already under way.
This alert sets out what is changing, who it affects, the timelines announced by URA, and the practical steps we recommend you take now.