Mandatory NIN Alert - Grant Thornton

What's happening!!!
Effective 1 July 2025, Uganda Revenue Authority (URA) requires all taxpayers to link their Tax Identification Number (TIN) with their National Identification Number (NIN) for individuals, or Business Registration Number (BRN) for companies. URA issued a Public Notice on 23 May 2026 requiring everyone to update their registration details on the URA portal immediately.

Who is affected!!!
Individuals, companies, employers, and foreign employees/expatriates operating in Uganda.

Risks of not complying
Failure to update records could result in blocked access to URA online services, delays in filing returns, inability to get Tax Clearance Certificates, payroll disruptions, salary bounces from banks, and increased scrutiny during URA audits.

Key concern for employers
Employee records across NIRA, URA, banks, and payroll systems must all match — names, NIN, and date of birth. Any mismatch risks salary rejections, PAYE filing issues, and compliance failures.

Foreign employees
Expatriates from countries with Double Taxation Agreements with Uganda face enhanced compliance monitoring. Grant Thornton notes that URA has not yet fully clarified implementation for foreign employees and is seeking further guidance.
Immediate actions required

Individuals: link TIN to NIN and update contact details
Companies: link TIN to BRN and verify business information
Employers: audit employee records and reconcile across all systems

For the full alert: Please visit - Mandatory NIN Alert - Grant Thornton