Uganda | Mandatory taxpayer registration update: TIN replaced by NIN/BRN

Uganda | Mandatory taxpayer registration update: TIN replaced by NIN/BRN

Uganda's URA issued a Public Notice on 21 May 2026 under the 2025 amendment to Section 4 of the Tax Procedures Code Act, Cap 343, requiring all registered taxpayers to update their registration details on the URA web portal, effective immediately.

What is changing

Replacement of TIN with NIN or BRN

  • From 21 May 2026, the Tax Identification Number (TIN) must be replaced with the National Identification Number (NIN) for individuals, or the Business Registration Number (BRN) for non-individuals.
  • The amendment also provides for replacement with a TIN issued by a foreign tax authority with which Uganda has a tax treaty or exchange of information agreement.
  • Reference: Section 4, Tax Procedures Code Act, Cap 343 (2025 amendment)

Mandatory registration details to be updated

  • All registered taxpayers must update the following details on the URA web portal:
    • NIN (individuals) or BRN (non-individuals)
    • Active or current telephone number(s)
    • Physical address
    • Nature of business
    • Other prescribed registration particulars

System enforcement upon login

  • Taxpayers whose registration details are not up to date will be prompted by the URA system to complete the update upon logging in to their TIN account before any transaction can proceed.
  • This applies to all digital tax interactions, including:
    • Filing returns
    • Generating payment registration slips
    • Processing refunds
    • Electronic Fiscal Receipting and Invoicing Solution (EFRIS) invoicing
    • Customs declarations
    • Tax-clearance certificate applications

Important notes

  • We have reached out to the URA to determine the impact of this requirement on PAYE returns and will provide a further update once we receive guidance.

Official source

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