Uganda Taxpayer Identification: How NIN, BRN and TIN Work After the 2025 Change

Jurisdiction: Uganda · Topic: Taxpayer identification · FGL review: September 2026

Uganda's taxpayer-identification framework changed in 2025. For tax-law purposes, an individual's National Identification Number (NIN) and a non-individual's Uganda Registration Services Bureau registration number are now used as tax identification numbers. At the same time, URA is still operating legacy TIN services while it integrates NIN, BRN and TIN records.

That distinction matters. The legal identifier has changed, but taxpayers should not assume that every existing URA process, account reference or historic TIN has disappeared overnight.

What the law changed

The Tax Procedures Code (Amendment) Act, 2025 substituted section 4 of the Tax Procedures Code Act. For tax purposes, it provides that:

• an individual's NIN issued under Uganda's national identification system is used as the tax identification number;
• a registration number issued by URSB is used for a non-individual; and
• a foreign tax identification number may be used where it is issued by a foreign tax authority in a country covered by the relevant treaty or information-exchange arrangement.

The amended provision also requires the relevant identifier to be stated on returns, notices, communications and other documents used for tax-law purposes.

Why taxpayers can still see a TIN in URA systems

URA's 2026 public guidance describes the operational process as an integration of TINs, NINs and BRNs. Existing taxpayers are being required to update their registration details so that URA can associate the correct NIN or BRN with the taxpayer's existing record.

URA also continues to provide services for retrieving or using a TIN in some portal processes. The practical message is therefore not "delete your TIN". It is: make sure the identity information attached to your URA account is complete and consistent with the identifier now required by law.

What existing taxpayers should update

URA's May 2026 notice requires registered taxpayers to update their registration details with:

• the correct NIN for an individual or BRN/registration number for a non-individual;
• current telephone contacts;
• physical address; and
• the nature of the business or economic activity.

URA says taxpayers with incomplete or outdated registration details may be prompted to update them before proceeding with other portal transactions.

Why this matters to finance teams

Taxpayer identity now reaches far beyond the registration screen. Finance and procurement teams should review the identifiers used in supplier master data, customer master data, withholding-tax records, EFRIS transactions, tax invoices, payment support and statutory filings.

A useful control is to make the following fields part of vendor and customer onboarding where relevant: legal name, NIN/BRN, existing URA TIN where still operationally required, VAT-registration status, EFRIS status and current contact information.

NIN and BRN also matter in EFRIS

URA's August 2026 EFRIS notice says business e-invoices or e-receipts should carry the buyer's BRN, NIN or TIN. This makes taxpayer identity part of the transaction evidence used in day-to-day tax compliance, not merely a registration detail held in a separate file.

For the wider invoicing and VAT-control implications, see FGL's guide to EFRIS and VAT withholding from 1 July 2026.

What this change does not mean

• A NIN does not create a new tax by itself. Tax liability still depends on the relevant charging law, income, transaction or activity.
• A business registration number does not replace tax analysis. It is an identifier, not a conclusion about VAT, income tax or withholding tax.
• Existing URA records should not be abandoned. The transition requires alignment of records, not the destruction of historical tax references.

A practical taxpayer checklist

• Log into the URA portal and confirm that the taxpayer profile carries the correct NIN or BRN.
• Check the registered telephone number, physical address and business activity.
• Align internal supplier and customer records with the identifiers used by URA.
• Review EFRIS and tax-document templates to ensure the correct taxpayer identifier is captured.
• Keep evidence of material registration updates and resolve inconsistencies before a filing, licensing or transaction deadline.

More Uganda-specific compliance material is organised in the Uganda Tax knowledge desk.

Sources

• Tax Procedures Code (Amendment) Act, 2025 — section 2 substituting section 4.
• Uganda Revenue Authority — Mandatory Update of Taxpayers' Registration Details in URA (May 2026).
• Uganda Revenue Authority — Ask URA Commissioner General 25 (June 2026).
• Uganda Revenue Authority — Additional Taxpayers Required to Use EFRIS (August 2026).

FGL note: This article distinguishes the legal change in taxpayer identifiers from the operational transition occurring in URA systems. Portal processes can change, so taxpayers should verify the current workflow when completing a transaction.