In Uganda, each person or entity must apply for a TIN from the Uganda Revenue Authority (URA). A TIN is a 10- digit unique number allocated and issued free of charge by URA to identify a person as a duly registered taxpayer.
Who qualifies to get a TIN?
Every person who is liable to pay tax under the tax law is a taxpayer. This includes a person liable for tax on chargeable income, the recipient of a supply of imported services liable for tax, a person liable for penal tax, interest or any amount treated as tax under the tax laws and Tax Procedures Code Act of Uganda.
What’s the Process of getting a TIN?
According to the URA website, to get a TIN, one must go through the following steps:
Log onto http://ura.go.ug, and click on the link for e-Services
- Click on TIN Registration.
- Read through the Taxpayer Rights, Taxpayer Obligations and the requirements for the type of TIN you wish to apply for Click the button at the bottom of the page to start your TIN application
- Once the TIN application process is started, you shall be prompted to; 1. Enter Email address (the email address must not be linked to any TIN) 2. Choose Application type i.e individual or non-individual. Click the proceed button to continue.
- An email containing a unique code will be sent to the provided email address. If the email is linked to an existing TIN the applicant shall not be able to proceed. The applicant will then enter the Code into the text box on the form. Then click proceed.
- The web forms will be open for the applicant to fill in their details. For applicants with National IDs, the applicant will be required to enter NIN and Date of Birth. One the two are entered, the following fields will be auto populated: Surname, Gender, First name, Middle name, Citizenship and Date of birth. Users without NIN shall fill all the mandatory fields and submit application at the end.
In case an Applicant does not have a national Id and is a citizen of Uganda, he or she can still go through the process.
In case, the applicant has NIN and Valid Date of Birth, the system will auto populate other fields after these have been input.
If, in case the applicant is employed by a Ugandan Resident Company, he or she will select the options and Enter the Employer’s TIN, once entered, the details of the Company will auto populate.
When applicant enters the Business Registration Number, the details of Business name will be auto populated.
- Print/download the acknowledgement receipt.
What you need to register for a TIN
Individuals
An individual is a living person who applies for a TIN. Different individuals require different documents to register for the TIN. The required documents include:
- Copies of National identification card or two identification documents one which must be from the three listed here (Passport, Employee’s ID or Voter’s Card).
- Others are; Driving Permit, Work Permit, Village Identity Card, Current Bank Statements (past 90 days), VISA card Number, Diplomatic Foreign Affairs ID.
It is important to note that the following categories of people need additional requirements;
Foreign Directors
Foreign Director is a non-Ugandan who has incorporated a company in Uganda.
For Resident foreign directors to qualify for a TIN in Uganda, they require to have the following documentations:
- Valid passport and either
- Work permit for non-East Africans (if it is already processed) or
- National IDs for East-Africans or
- Refugee ID for refugees
Non-resident directors:
At least two valid identification documents are mandatory, that is, a valid passport and foreign national security cards among others. Note that a work permit is not mandatory for foreign directors as it is a requirement to have a TIN to process a work permit.
Insurance Agents
An insurance agent is a person who works for an insurance company and sells the insurance products on its behalf. Insurance agents shall be registered with business income source since they are not employees by the mother companies and they earn commissions. NB. Insurance agents purporting to apply as employees, should have reference letters that expressly amplify this.
Employees
An employee is an individual engaged in employment. For employees to qualify for a TIN if not appearing in the PAYE return, basically the required documents include any of the following;
•Employment ID
•Appointment letter/ reference letter and any other.
•Bank Statement showing salary remittances. However, someone without an appointment letter nor employee id nor not on the payroll because he/she has just been appointed, shall provide a national id and/or a reference letter from the employer.
Minors
A Minor is a person who is under 18 years of age. For minors to qualify for a TIN, a copy of Legal / Court document of guardianship shall be attached.
Diplomats
A Diplomat is a person appointed by a government or an intergovernmental institution to represent them with other governments. For Diplomats to qualify for a TIN, a Diplomatic Foreign Affairs ID and/or letter from Ministry of Foreign Affairs shall be attached.
Boda Boda Operators
A taxpayer whose source of income is a boda boda should provide a driving permit or NIN and/or purchase agreement as evidence of ownership.
But a taxpayer that owns a fleet of boda boda, his/her source of income will be business and shall register his/her business with Uganda Registration services Bureau (URSB).
Individuals registered without Income tax
Income tax is desirable for all the non-exempted individuals as per the Income Tax Act. However, some scenarios are not captured in the Income Tax Act that don’t warrant registration of income tax. For instance, Peasant with no other income source who has to be compensated by say UNRA and their payment has to pass through Ministry of Finance through the Integrated Financial Management System (IFMS), a TIN is a must and they will present a letter from the relevant authorities explaining the above and we are obliged to issue a TIN. Or a returning student who would want to clear personal effects through customs etc.
i. For Individuals with businesses that are not registered with the URSB, business name registration is not a mandatory requirement for TIN registration under business. If your business not registered with URSB, to qualify for a TIN, you must have:
- National ID and
- Correct business description activity code
Non-Individuals
A Non-Individual is an entity that is not a living person and it includes partnership, trust, a company, retirement fund, a government etc.
Why you need a TIN
A Tax Identification Number enables a taxpayer process different transactions, including:
• Importing or exporting goods within and outside Uganda
• Claiming tax benefits that accrue to you, for example tax refunds
• Accessing bank loans
• Acquiring a trading license from Local Government / KCCA to undertake business in their jurisdiction.
• Registering your motor vehicle
• Processing stamp duty on land transactions above UGX50 Million.
A TIN acts as a security measure on transactions regarding some assets for example, motor vehicles, land or any other property since a notification is sent to the owner using their TIN whenever a transaction occurs in regard to the same asset.