• Employee TIN Requirement

Employee TIN Requirement

19 November 2019

Section 4 of the Tax procedure Code (TPC) Act requires a person who is obliged to pay tax to apply to the Commissioner for registration. In part, this section provides that:

A person liable to pay tax under a tax law shall apply to the Commissioner for registration in the prescribed manner.

The application shall be accompanied by the prescribed evidence of the person’s identity.

The Commissioner shall register a person who has applied for registration if satisfied that the person meets the requirements for registration.

Against this background, the Uganda Revenue Authority issued a public notice requesting all employers to ensure that all their employees earning salaries above Uganda shillings 235,00O per month are registered.

Further, Section 5(4) of the TPC Act 2014 provides that a person shall state that person’s tax identification number (TIN) on any return, notice, communication or other documents furnished, lodged or used for the purposes of the tax law

This means that the URA expects all employers to indicate the TINs of employees in the PAYE returns filed.