We provide a wealth of publications by PwC Uganda providing informed commentary on current developments in the tax and legal arena, both locally and internationally.
Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.
In this issue:
Uganda transitions to a new taxpayer identification framework - What taxpayers need to know
- The tax authority’s transition from TINs to NINs and BRNs
- Key considerations for employers, foreign nationals and businesses
Introduction
The Uganda Revenue Authority (URA) has commenced the implementation of a new taxpayer identification framework following the amendments to Section 4 of the Tax Procedures Code Act (TPCA) Cap 343. Under the new framework, National Identification Numbers (NINs), Business Registration Numbers (BRNs) and, in certain instances, foreign tax identification numbers (TINs) will replace the TINs used for tax administration purposes in Uganda.
While the change may appear administrative, it raises important practical considerations for employers, multinational groups, expatriate employees and foreign investors who currently rely on Ugandan TINs to fulfil their tax obligations.
Why does this matter?
For many years, a TIN has been the primary identifier used by taxpayers when interacting with the URA. However, following the amendment to the TPCA, taxpayers will now be identified using NINs and BRNs as identifiers rather than the issued TINs.
On 21 May 2026, the URA issued a public notice requiring taxpayers to update their registration details on the URA portal so as to reflect the applicable identifier. Taxpayers whose registration information is incomplete or outdated may be required to update their records before accessing services on the URA portal.
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