Uganda and Sierra Leone implement new tax administration measures

Uganda and Sierra Leone are implementing new measures to modernize tax administration and curb revenue leakage.

In Uganda, the Cabinet has approved the use of the National Identification Number (NIN) as the official Tax Identification Number (TIN). This move aims to replace the existing manual TIN-based registration system, which has been hindered by inconsistent records. By integrating the NIN, the government intends to create a unified identity for taxpayers, improving the accuracy of registers, enhancing the tracking of worldwide income, and facilitating better communication between citizens and tax authorities.

In Sierra Leone, the National Revenue Authority (NRA) has begun a nationwide rollout of Smart Goods and Services Tax (GST) machines. Targeting 10,000 registered businesses, the initiative is designed to complement existing electronic cash register systems. The new machines aim to improve the electronic recording of taxable transactions and strengthen record-keeping to enhance transparency and domestic revenue mobilization.