URA Launches TIN-to-NIN Transition as Musinguzi Pushes for Stronger Tax Compliance and Revenue Mobilisation

The Uganda Revenue Authority (URA) has begun the transition from Tax Identification Numbers (TINs) to National Identification Numbers (NINs) for individual taxpayers, in a move aimed at improving taxpayer identification, strengthening compliance and supporting Uganda’s efforts to increase domestic revenue collection.URA Commissioner General John Rujoki Musinguzi highlighted the importance of the transition while speaking during the My Identity Expo and Symposium 2026 at Kololo Ceremonial Grounds.

The event, organised by the National Identification and Registration Authority (NIRA), brought together government institutions and other stakeholders to discuss the growing importance of legal identity in Uganda.Musinguzi explained that proper identification is important for effective government services, including taxation. He noted that URA currently has about five million registered taxpayers compared with more than 37 million people registered with NINs, pointing to the potential of a stronger link between the national identification system and tax administration.

The transition follows a Cabinet decision of September 1, 2026, approving the use of the NIN issued by NIRA as the primary tax identifier for individual taxpayers. URA says the mapping of NINs to existing TIN records has already started through URA-initiated engagements, walk-in services and the URA online portal.

URA has clarified that taxpayers will not lose their existing TINs. Instead, the TIN will remain valid, while the NIN will become the identifier used by individual taxpayers to access URA services after the transition. From January 1, 2027, taxpayers whose records have been updated will access their accounts using their NIN, while non-individual entities will use their Entity Registration Number or Business Registration Number.

According to URA, one of the major reasons for the change is to address weaknesses associated with fragmented registration systems. Musinguzi said the previous system could allow one individual to have multiple TINs, making it difficult for the authority to effectively track tax obligations. The NIN is expected to provide a single identifier that can improve the accuracy of taxpayer records and reduce duplication.The TIN-to-NIN transition is also part of a wider strategy by URA to expand the tax base and improve revenue mobilisation. Musinguzi said Uganda’s changing economy presents new challenges, including the growth of informal businesses, the digital economy, cross-border businesses, fragmented government data and illicit trade.

He said URA is working towards bringing more economic activity into the formal system through registration, taxpayer education, better records and risk-based enforcement. He also pointed to the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) as one of the tools being used to improve the visibility of transactions and support formalisation of the economy.The Commissioner General made the remarks as URA also engaged Parliament on domestic revenue mobilisation and Uganda’s goal of achieving greater fiscal self-reliance. During the engagement, he said revenue mobilisation should be viewed as a shared responsibility involving Parliament, the Ministry of Finance, URA, taxpayers and other government institutions.Finance Minister Henry Musasizi said Uganda cannot rely indefinitely on borrowed resources and development partners to finance its development ambitions.

He said the country must increasingly mobilise domestic resources to support investments in infrastructure, energy, education, healthcare, industrialisation and other sectors.Musasizi said Uganda’s Tenfold Growth Strategy seeks to transform the country into a USD 500 billion economy over the next 15 years, with growth expected to be driven by agro-industrialisation, tourism, minerals including oil and gas, and science, technology and innovation. He argued that such ambitions require a stronger domestic revenue base.The Minister also called for greater attention to revenue leakages caused by non-compliance, under-declaration, smuggling, undervaluation and aggressive tax avoidance. He said Government must first ensure that those who are supposed to pay taxes are actually paying and that taxpayers are declaring the correct amounts before placing additional pressure on those who already comply.Musasizi further called for increased use of technology and government data in revenue administration.

He said information held by URA, NIRA, the Uganda Registration Services Bureau and local governments should, within the required legal and data-protection safeguards, be better connected to help Government identify economic activity and improve compliance.He stressed that formalisation should not only be about enforcement. According to the Minister, small businesses should be supported to grow, keep proper records and eventually become stronger taxpayers. He said the taxpayer should not be viewed as the enemy and urged URA to combine enforcement with taxpayer education, simplified compliance and professional service.The engagement also highlighted the role of Parliament in domestic revenue mobilisation. Members of Parliament are responsible for enacting tax laws, considering revenue measures and exemptions, approving the national budget, scrutinising Government borrowing and overseeing the use of public resources.

Musasizi asked Parliament to support efforts to protect the tax base, broaden the number of taxpayers, support digitalisation and information sharing, strengthen accountability and promote a culture of tax compliance across the country.URA’s mandate, according to Musinguzi, is to assess, collect, account for and advise on revenue. The authority says digital tax systems, data and intelligence, expansion of the tax base, customs modernisation and institutional reforms have contributed to the growth of revenue collections.However, Musinguzi warned that without strategic interventions, Uganda’s current revenue trajectory could fall short of URA’s target of reaching a 20 percent tax-to-GDP ratio by the financial year 2029/30.Closing the Parliamentary engagement, the Chairperson of the Parliamentary Committee on Budget, Amos Kankunda, thanked Musasizi for initiating the engagement and URA for bringing Members of Parliament together. He said Parliament supports efforts to create an environment where taxpayers can operate and comply without corruption.The TIN-to-NIN transition therefore comes as part of a broader effort to build a more connected government identification and revenue system.

URA says the integration with NIRA will make taxpayer records more accurate, simplify access to services and improve the authority’s ability to identify economic activity and strengthen compliance.As Uganda continues to expand digital government services, national identification is increasingly becoming a key part of how citizens interact with public institutions. The My Identity Expo has provided a platform for Government agencies to explain these changes to the public, while the URA initiative places taxation at the centre of the country’s wider push for better identity management and domestic revenue mobilisation.