Uganda Revenue Authority (URA) says individuals whose tax records have been linked to their National Identification Numbers (NINs) will use their NINs to log in from 1 January 2027. It has not said when logins using the existing Tax Identification Number (TIN) will end for taxpayers whose records have yet to be linked.

By 30 September, URA had linked 2.13 million of its 5.41 million individual taxpayer records to NINs, according to figures finance state minister Amos Lugoloobi gave Parliament on Thursday. About 3.27 million records had no match at that point.

An unmatched record is an existing URA tax record that has not yet been linked to the taxpayer’s NIN. The figure does not show how many of those taxpayers lack a NIN or how many might face an access problem.

NINs are backed by biometric information held by the National Identification and Registration Authority (NIRA). URA’s next phase is to verify taxpayer identities and update tax profiles using data and photographs from NIRA, subject to consent, Lugoloobi said. That is a further check that an existing tax account is linked to the right person.

Lugoloobi said verified taxpayers would be able to use either their TIN or NIN to access their accounts during the transition. A date for the full switch to NIN logins will be set after URA assesses its progress in linking records and verifying identities, he said.

URA’s September guidance says TINs will cease to work as login identifiers at full rollout. Taxpayers who have not completed the transition by then will be unable to access the system until their details are updated. Their TINs will remain valid, the authority says.

Taxpayers can provide their NINs through URA’s online portal, at service centres or when contacted by the authority. The move is intended to reduce duplicate records and improve taxpayer identification. Holding a NIN does not, by itself, create a tax liability, Lugoloobi said.

Uganda Business News has asked URA whether 1 January is solely the start of NIN login for linked accounts and how taxpayers whose records remain unmatched will access its services. We will update this story when the authority responds.