URA Transition from TIN to NIN/BRN
URA Transition from TIN to NIN/BRN
Pursuant to Section 4 of the Tax Procedures Code Act, URA has transitioned from the use of Tax Identification Numbers (TINs) to the use of National Identification Numbers (NINs) for individuals and Entity Registration Numbers (ERNs) for non-individual entities. This change is being implemented through the URA online portal.
The transition from TIN to NIN/BRN is part of Government's initiative to harmonize taxpayer identification with the national identification and business registration systems. The change is intended to create a single and reliable identity for taxpayers, eliminate duplication of registration records, improve information sharing between government agencies, simplify tax compliance and strengthen URA's ability to identify and monitor taxpayers’ compliance. With this change, URA’s data analytics capabilities will be enhanced; it will be easier to identify non-declaration or under-declaration of taxable transactions or income.
It is important to note that the transition does not, in itself, change a taxpayer's underlying tax obligations. Rather, it changes the identification framework under which individuals and non-individual taxpayers are recognized for tax purposes.
Individual Taxpayers
Individual taxpayers are now required to link and update their tax registration details using their NIN issued by the National Identification and Registration Authority (NIRA). The URA portal is currently prompting taxpayers to make this update when they log in. Failure to complete the update results in restricted access to URA services and transactions on the portal.
Companies and Other Entities
Companies, partnerships, NGOs, and other non-individual taxpayers are required to update their registration details using their BRN issued by the Uganda Registration Services Bureau (URSB). URA has also commenced prompting taxpayers to update these details, and non-compliant entities may in future be denied access to the portal.
Why This Matters
Failure to update your registration details may affect your ability to:
Recommended Action
We advise all taxpayers to undertake the necessary updates as soon as possible to avoid any disruption to their tax compliance obligations and business operations.
Additionally, taxpayers should maintain supporting documentation of transactions to facilitate a timely and appropriate response should URA raise any queries.
Should you require any assistance with the update process or wish to understand how this requirement affects you, please do not hesitate to contact us.
Samuel Otema
Senior Associate -Tax and Regulatory Services
The transition from TIN to NIN/BRN is part of Government's initiative to harmonize taxpayer identification with the national identification and business registration systems. The change is intended to create a single and reliable identity for taxpayers, eliminate duplication of registration records, improve information sharing between government agencies, simplify tax compliance and strengthen URA's ability to identify and monitor taxpayers’ compliance. With this change, URA’s data analytics capabilities will be enhanced; it will be easier to identify non-declaration or under-declaration of taxable transactions or income.
It is important to note that the transition does not, in itself, change a taxpayer's underlying tax obligations. Rather, it changes the identification framework under which individuals and non-individual taxpayers are recognized for tax purposes.
Individual Taxpayers
Individual taxpayers are now required to link and update their tax registration details using their NIN issued by the National Identification and Registration Authority (NIRA). The URA portal is currently prompting taxpayers to make this update when they log in. Failure to complete the update results in restricted access to URA services and transactions on the portal.
Companies and Other Entities
Companies, partnerships, NGOs, and other non-individual taxpayers are required to update their registration details using their BRN issued by the Uganda Registration Services Bureau (URSB). URA has also commenced prompting taxpayers to update these details, and non-compliant entities may in future be denied access to the portal.
Why This Matters
Failure to update your registration details may affect your ability to:
- Timely file tax returns;
- Apply for tax clearance certificates;
- Access other services available on the URA portal.
- Being included on the WHT exemption list.
Recommended Action
We advise all taxpayers to undertake the necessary updates as soon as possible to avoid any disruption to their tax compliance obligations and business operations.
Additionally, taxpayers should maintain supporting documentation of transactions to facilitate a timely and appropriate response should URA raise any queries.
Should you require any assistance with the update process or wish to understand how this requirement affects you, please do not hesitate to contact us.
Samuel Otema
Senior Associate -Tax and Regulatory Services