Uganda’s Cabinet has approved the use of the National Identification Number (NIN) as the Tax Identification Number (TIN) for all tax transactions, in a move aimed at simplifying registration and improving revenue collection.
The decision was reached during a Cabinet meeting chaired by President Yoweri Kaguta Museveni at State House Entebbe on August 31.
Minister for General Duties in the Office of the Prime Minister Justine Kasule Lumumba said the reform will replace the separate, largely manual TIN registration system, which she said has contributed to outdated and inconsistent taxpayer records.
“For years, our tax registration system has relied on a separate, largely manual TIN-based process,” Lumumba said. “It has served its purpose, but it has also left us with outdated and inconsistent records.”
She said using the NIN as the tax identifier will create a single, consistent identity for taxpayers, improving data accuracy and allowing government systems to work more effectively together.
“It will help us improve compliance, reduce revenue leakage, and make it simpler for citizens to register and communicate with the tax authorities,” Lumumba said.
The integration is also expected to strengthen the government’s ability to identify and trace taxpayers and provide greater visibility into worldwide income.
The decision, however, leaves practical questions over how existing TINs will be migrated to NINs, how companies and non-Ugandan taxpayers will be handled, and whether taxpayers will need to take any steps during the transition.
The government is expected to provide further guidance on the implementation of the new system.
The reform comes as Uganda seeks to strengthen domestic revenue mobilisation by improving taxpayer compliance and closing gaps that allow revenue to leak from the tax system.