Background

On 21st May 2026, Uganda Revenue Authority (URA) issued a Public Notice titled "Mandatory Update of Taxpayers' Registration Details in URA," directing all registered taxpayers to update their tax registration details with their National Identification Number (NIN) for individuals or Business Registration Number (BRN) for non-individuals, together with current telephone numbers, physical address, and nature of business, among other particulars.

This is anchored in amendments to the Tax Procedures Code Act, which introduced this change and provided that the new identifier regime would commence at a future date appointed by the Minister, with the Minister also mandated to issue detailed regulations on registering and assigning numbers to non-individuals.

In effect, URA is transitioning away from the standalone 10-digit Tax Identification Number (TIN) as the primary identifier, in favour of:

The new identifiers will be used on all tax returns, notices, communications, and documents lodged with URA for tax purposes, and local authorities, government institutions, and regulatory bodies including URSB and the Uganda Investment Authority will not issue business, trading, or other licences to persons lacking a NIN, BRN, or applicable foreign TIN.

To read the full article, download it by clicking the button below.

Download here