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-indivi...