Uganda Revenue Authority (URA) has clarified that the adoption of the National Identification Number (NIN) as the Tax Identification Number (TIN) is intended to streamline identification and eliminate duplication in government records, rather than make every Ugandan a taxpayer.
Christine Mirembe, URA Assistant Commissioner for Client Services in charge of registrations, said the move is part of government efforts to establish a single identifier that can be used across public services.
Mirembe was speaking during the launch of the National Identification and Registration Authority’s (NIRA) My Identity Expo and Symposium 2026, where she urged Ugandans to embrace registration and provide accurate personal information.
She said the announcement that the NIN would serve as the TIN had raised concerns among some Ugandans, with many fearing that obtaining a national identification number would automatically make them liable to pay taxes.
“When this came out in the press, the most common concern was: Is everyone becoming a taxpayer?” Mirembe said.
She, however, clarified that possession of a TIN does not, by itself, make an individual a taxpayer.
“The answer is no. Not everyone is going to become a taxpayer. You need to be registered for taxes to be a taxpayer,” she said.
According to Mirembe, the existing system has created administrative challenges because people without businesses or taxable income are sometimes required to obtain TINs simply to access certain services or register assets in their names.
She cited the example of an elderly person with no business who may be required to obtain a TIN when a motor vehicle is registered in their name.
“She’s an old woman with no business, so you acquire a TIN. A TIN in full is a Taxpayer Identification Number. You get it when you’re going to pay taxes. Now, your mom needs a TIN to have the motor vehicle registered in her names. Trouble,” she said.
Similar challenges, she said, can arise when government compensates individuals or processes land titles, where people who have no taxable businesses may nevertheless be required to obtain TINs.
Mirembe said using the NIN as a single identifier would help address the duplication of identification numbers issued to the same person for different government services.
“NIN becoming TIN is going to erase this. So for Ugandans who are scared, this is to our benefit,” she said.
She explained that the system would also help government distinguish genuine taxpayers from people who hold TINs for administrative purposes but are not engaged in taxable activities.
Mirembe said the lack of interconnected government databases currently makes it difficult for URA to establish whether an individual is actively conducting business.
“Once we have this single line as a unique identifier, it will be very easy to know who is trading and who is not,” she said.
She gave the example of a businessperson who may not have traded during a particular year but could face difficulties proving this because information held by different government agencies is not linked.
“If you didn’t acquire a trading licence, there’s no track. The bank says this person has nothing, no mobile money. Why would you pay what you’re not supposed to pay? Why would even URA trouble you?” she said.
According to Mirembe, linking the databases would enable URA to focus its resources on active taxpayers rather than people who possess TINs because they were required for other transactions.
“We want real taxpayers, not counting numbers which don’t exist,” she said.
She also cited motorcycle ownership as an example of how the current system can inflate the number of people appearing in URA records.
Mirembe said some people sell pieces of land in villages to acquire motorcycles, and because motorcycle registration may require a TIN, they can end up appearing in URA records despite not necessarily being active taxpayers.
“Imagine if all those boda bodas we have around are individually owned. Are those really taxpayers? Are they value taxpayers? Since they have TINs, when I go back to my register, I’ll count them as what we need to clean up as government,” she said.
Mirembe said linking government databases through a single identifier would enable public institutions to share more accurate information and improve government planning and service delivery.
“This partnership is to ease business,” she said, noting that different government institutions currently maintain separate identification records for services such as trading licences and tax registration.
She urged Ugandans to provide accurate information when updating their registration details, saying reliable data was essential for government planning.
“We need to support government as Ugandans by giving the right information so the government can plan for us. We can only have it if we have a single identifier across board,” she said.
Mirembe also encouraged Ugandans who have not updated their URA registration details to do so voluntarily before the authority undertakes a full rollover of its registration system.
“For those who are worried about compulsorily becoming taxpayers, no. The process is already ongoing. We are encouraging Ugandans to voluntarily come and update their registration details,” she said.
She said taxpayers can visit their nearest URA office or log into their TIN accounts to begin the process, warning that failure to update their information could create difficulties once the new system is fully implemented.
The changes could also affect Ugandans who require tax compliance certificates for services such as visa applications.
“Once you don’t do this, you’ll be bothered because we won’t have you in our register,” she said.
Mirembe said the transition is backed by law and that URA would continue working with NIRA to improve identification and tax administration.
“The law is already in place. It was effective July 2025. We are not going back,” she said.
She urged Ugandans to view national identification as a civic responsibility rather than a tax burden.
“If you love your nation, identify yourself,” she said.
