The Ugandan government has proposed using the National Identification Number (NIN) as a Tax Identification Number (TIN) in a move aimed at widening the tax base and improving compliance. This initiative is part of a broader set of tax reforms introduced through four new bills tabled before Parliament.

The proposed bills Tax Procedures Code (Amendment) Bill 2025, Income Tax Bill 2025, Hides and Skins (Export Duty) (Amendment) Bill 2025, and Value Added Tax (Amendment) Bill 2025 seek to streamline tax administration and enhance revenue collection.

Minister of State for Finance Henry Musasizi emphasized that linking the NIN to tax identification would strengthen taxpayer registration and minimize tax evasion. "We are proposing to use the National Identification Number as a Tax Identification Number to enhance taxpayer identification and reduce tax evasion," he stated.

Beyond the NIN-TIN linkage, the bills introduce key tax incentives, including an extension of the tax exemption for Bujagali Electricity Limited until 2032. The government argues that this exemption will support Uganda’s energy sector, encourage investment, and stimulate economic growth.

Additionally, the proposed amendments to the Tax Procedures Code Act include a significant tax waiver. Taxpayers with outstanding interest and penalties as of June 30, 2024, will see those charges waived if they settle their principal tax by June 30, 2026. This measure is intended to encourage compliance and reduce tax disputes.

These reforms come as the government ramps up efforts to boost domestic revenue and reduce reliance on external borrowing. Parliament will now review the bills before they are passed into law.