URA has moved taxpayer identification from the Tax Identification Number (TIN) to the National Identification Number (NIN) for individuals, and the Business Registration Number (BRN) for companies and other entities. Your tax obligations do not change — but if you don't update your details on the URA portal, you could lose access to key services. Update now to avoid disruption.
What has changed
Pursuant to Section 4 of the Tax Procedures Code Act (Cap 343, as amended in 2025), URA has transitioned from using Tax Identification Numbers (TINs) to using National Identification Numbers (NINs) for individuals and Business Registration Numbers (BRNs) for non-individual entities. The change was announced in URA's Public Notice of 21 May 2026 ("Mandatory Update of Taxpayers' Registration Details in URA") and is being implemented through the URA online portal.
It is not only your identifier that must change. When you update, URA also requires you to confirm your NIN or BRN, an active telephone number, your physical address, the nature of your business, and other prescribed particulars. Taxpayers registered abroad may use a foreign TIN from a tax authority with which Uganda has an exchange-of-information treaty.
Why URA is making this change
The transition is part of Government's initiative to harmonise taxpayer identification with the national identification and business-registration systems. It is intended to create a single, reliable identity for every taxpayer, eliminate duplicate registration records, improve information-sharing between government agencies, simplify tax compliance, and strengthen URA's ability to identify and monitor compliance. In practice, it also sharpens URA's data analytics, making it easier to spot non-declaration or under-declaration of taxable income and transactions.
Who must act, and how
| If you are... | Update using... | Issued by... | What is happening now |
|---|---|---|---|
| An individual taxpayer | Your NIN (National Identification Number) | NIRA | The portal prompts you to link/update your details at log-in. Not updating leads to restricted access to URA services and transactions. |
| A company, partnership, NGO or other entity | Your BRN (Business Registration Number) | URSB | URA has begun prompting entities to update. Non-compliant entities may, in future, be denied access to the portal. |
Why this matters
If you don't update your registration details, you may be unable to:
- File your tax returns on time
- Generate payment registration slips (PRNs) or process refunds
- Use EFRIS e-invoicing or lodge customs declarations
- Apply for tax clearance certificates
- Access other services on the URA portal
- Be included on the Withholding Tax (WHT) exemption list
There is a wider knock-on effect too: government bodies and regulators, including URSB and the Uganda Investment Authority, will not issue business, trading or other licences to a person who lacks a valid NIN, BRN or applicable foreign TIN.
What we recommend
- Update now. Complete the NIN (individuals) or BRN (entities) update on the URA portal as soon as possible, to avoid any disruption to your compliance and operations.
- Keep your records. Maintain supporting documentation of your transactions, so you can respond promptly and appropriately should URA raise any queries.
How Frankmar Associates helps
Not sure whether this affects you, or how? We can walk you through the update, confirm your details are correctly linked, and make sure nothing interrupts your filing, clearances or WHT status. That is exactly the kind of close, personal support Frankmar is built for.
Get in front of the URA deadline before it becomes a filing gap.
Disclaimer: This Insight is general information current as at the date of publication and is not tax or legal advice. Rules and URA processes may change. For guidance specific to your situation, please contact Frankmar Associates.
