# Tax administration modernization in Uganda and Sierra Leone > Live situation record from CLSTR: https://clstr.news/situations/tax-administration-modernization-in-uganda-and-sierra-leone > Updated: 2026-09-14T12:52:27.000Z. Sources: 8. Developments: 2. Uganda and Sierra Leone have initiated measures to modernize tax administration and improve revenue mobilization. In Uganda, the Cabinet approved using the National Identification Number (NIN) as the official Tax Identification Number (TIN) to replace manual systems and create a unified identity for taxpayers. Simultaneously, Sierra Leone’s National Revenue Authority began a nationwide rollout of Smart Goods and Services Tax (GST) machines to 10,000 businesses to enhance electronic transaction recording. Building on these digital reforms, the Uganda Revenue Authority launched a data-driven Taxpayer Compliance Risk Management Strategy for the 2026/27 financial year. This strategy utilizes taxpayer information and transaction data to address risks such as tax evasion and avoidance. The plan specifically focuses on improving compliance with the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) and Digital Tax Stamps (DTS) requirements. ## Timeline ### 2026-09-14: Uganda Revenue Authority launches data-driven tax compliance strategy The Uganda Revenue Authority has implemented a data-driven Taxpayer Compliance Risk Management Strategy for FY2026/27 to improve voluntary compliance and target tax evasion through risk-based interventions. 2 sources. https://clstr.news/cluster/uganda-revenue-authority-launches-data-driven-tax-compliance-strategy ### 2026-08-31: Uganda and Sierra Leone implement new tax administration measures Uganda is adopting National Identification Numbers as official tax IDs, while Sierra Leone rolls out Smart GST machines to improve tax compliance and reduce revenue leakage. 6 sources. https://clstr.news/cluster/uganda-and-sierra-leone-implement-new-tax-administration-measures --- Cite as: Tax administration modernization in Uganda and Sierra Leone. CLSTR, https://clstr.news/situations/tax-administration-modernization-in-uganda-and-sierra-leone