Cabinet has approved the use of National Identification Numbers (NINs) as Tax Identification Numbers (TINs) for individual taxpayers, paving the way for a unified identification system across government agencies.
Uganda is set to phase out the use of separate Tax Identification Numbers (TINs) for individual taxpayers following a Cabinet decision to adopt National Identification Numbers (NINs) as the primary tax identifier.
ICT and National Guidance Minister Justine Kasule Lumumba announced the decision on Tuesday, September 1, 2026, while briefing the public on resolutions from Monday’s Cabinet meeting.
“Cabinet approved the use of the National Identification Number (NIN) issued by NIRA as the Tax Identification Number (TIN) going forward,” Ms Lumumba said.
The decision means individuals will no longer need to maintain a separate TIN from the Uganda Revenue Authority (URA), with their NIN becoming the identifier used for tax purposes.
Government cites weaknesses in current system
Ms Lumumba said the separate TIN system had served Uganda for years but was increasingly affected by weaknesses arising from largely manual and independent registration processes.
“For years our tax registration system has relied on separate, largely manual TIN-based processes,” she said.
“It has served its purpose but it has also left us outdated and inconsistent records and that created real weaknesses in data accuracy, compliance and service delivery.”
Under the new arrangement, government agencies will use a common identity when dealing with individuals, linking tax records to the national identification system maintained by the National Identification and Registration Authority (NIRA).
Ms Lumumba said the move would improve the accuracy of the taxpayer register and make it easier for government to identify and trace taxpayers.
The government also expects the integration to improve information sharing between agencies, reduce revenue leakage and make tax registration and related services easier for citizens.
URA has already started integrating records
The Cabinet decision comes as government agencies have already been working towards integrating taxpayer and national identification records.
In May 2026, URA issued a public notice asking taxpayers to update their registration details and link existing records to either a NIN or Business Registration Number (BRN).
The reforms are linked to amendments to the Tax Procedures Code Act, under which individuals are identified using NINs while registered entities use their BRNs.
The latest Cabinet approval now provides the policy backing for government to move away from the standalone TIN system for individuals and make the national identification number the basis of individual tax registration.
The reform is part of broader government efforts to establish interoperable databases and enable agencies to rely on a single, consistent identity when providing public services and administering government programmes.
