Uganda implements tax reforms linking NINs to taxpayer identification

The Ugandan government is implementing significant tax administration reforms, including a transition from individual Tax Identification Numbers (TINs) to National Identification Numbers (NINs). Cabinet has approved this shift, which aims to link taxpayers directly to their national identities to prevent identity fraud, eliminate duplicate records, and improve revenue collection. URA Commissioner General John Musinguzi Rujoki noted that the current system allows some individuals to hold multiple TINs, creating security and identification challenges.

In a separate but related development, Finance State Minister Amos Lugoloobi informed Parliament of a proposal to seek legal authorization for the government to access individual bank accounts to strengthen tax enforcement. Lugoloobi clarified that while the integration of NINs into the tax system simplifies registration and matching records, it does not automatically grant the Uganda Revenue Authority (URA) access to private financial information. Separate parliamentary approval would be required for such access.

These measures are part of a broader government strategy to expand the tax base and increase Uganda’s tax-to-GDP ratio to approximately 20%. As of June, the URA had approximately 5.7 million registered taxpayers.