Instructions for Form DT-1002, Application for TIN-Non Individual

Conflicting Information - The following instructions are provided to assist you in completing the TIN Re
there is any disagreement between the information below and the Guidelines and Procedures for Registra
Registration in Domestic Taxes Department or the appropriate Law, the latter law and the regulations wil

Who is required to obtain a TIN? – A TIN is issued by the URA to every taxpayer in accordance with sec
ITA and section 50(1) of the VAT Act. Everyone who is employed or involved in any type of income prod
where income tax, VAT or other taxes are due must have a TIN. You will also need a TIN if you are invol
tration/transfer of a motor vehicle or transfer of land. Every form, notice, return or other document either
or from the Commissioner General shall bear a TIN as per section 135(2) of the ITA and section 50(2) of VA
need the TIN for ONLY reporting income received from employment or the registration/ transfer of a mo
transfer, you are not required to complete section D and Schedule 3 of the form.

I already have an active TIN. Why do I need to apply for a NEW one? – The URA is implementing a ma
project in order to be able to serve all taxpayers more effectively. The existing alpha-numeric number is b
an all numeric num-ber. When the new system is fully implemented you will be able to access your accou
anytime electronically and URA will be able to respond to your questions more effectively and timely.

Where do I file? - This form should be filed with your local Uganda Revenue Authority office. For direct
closest to you, contact the URA toll free at 0800117000.

How long will the process take? – The process can take between 3 and 30 days depending on what part o
live in. When you submit your application the URA representative will tell you when it should be ready.

If in the future any of my contact or business information changes, must I apply for a new TIN? – A ne
needed but you should file form DT-1005 to amend or update the information provided in this form.
What form do INDIVIDUAL taxpayers file to get a TIN? – All Individual taxpayers can use Form DT-1001
1004 and its’ associated amendment form, DT-1005, can be used only by NON-INDIVIDUALS.

Section A
Name and Address
(The numbers refer to Section A-B sheet, Section A detail)
1) Entity’s Legal Name – This is the name under which your business is officially registered. Be sure to at
Business Name Registration Certificate.
2) Main Trading Name – If your business operates under a trading Name, enter it here. If it operates und
leave this line blank.

3) Previously Issued TIN - Each Non-Individual should have only a single TIN number for use in connec
related transactions. If you have an existing TIN, enter the number on Line 3. This is required in order for
your old and new accounts and assure that you get uninterrupted service including any credits to which y
4 & 5) Enter the requested Information.
6) Post Office Box - If you have an established post office box where you regularly received and pick up m
Important notices about your tax filing will be sent to you at that box number.
7) Principle Business Address in Uganda - Provide information adequate to accurately describe the locat
If some of the categories do not apply, just leave them blank. You must complete this information even if
post office box number in item 6.
8, & 9) List the required information.

Section B
Registering a Subsidiary
Follow Instructions in Section.

Section C
Type of Applicant and Tax Type
1 through 5) Tick the one box that best identifies your entity.
6) If you are a non-government entity and ticked a box on Lines 1 or 5, you must enter the required inform
your certificate.
7)On this line you must indicate the type of taxes you will be paying. Select all boxes to indi-cate your rea
applying for a TIN. If you select VAT, Local Excise or Gaming and Pool Bet-ting Registration, you MUST
tional registration form and upload along this file.
• VAT Registration – DT-1011
• Local Excise Duty – DT-1012
• Gaming and Pool Betting – DT-1013
8) Occasionally a Non-Individual type entity is authorized a special tax exemption. Authorized exemption
statutory provisions but granted by the Minister of Finance. If you have such an exemption, tick the YES b
complete Schedule 2 on Page 3.

Section D
Sources of Income

The URA needs to know your various sources of income in order to properly establish your account. For
this section, provide the required information. You must notify the URA of any additional sources of busi
Form DT-1014. If your business will be with-holding tax from your employee’s wages, you may be requir
the Pay as You Earn (PAYE) program. To register, complete Schedule 3 on page 3
Section E
Type of Business Activity
The URA needs to determine the type of business activity you perform. Tick the relevant box and describe
URA representative will then determine if the appropriate code has been assigned.

Section F
Primary Authorized Contact Person
Enter the required contact information for the individual whom we may contact in your entity’s behalf for
about this business. This could be a tax advisor or an officer of the entity.

Sections G,H and I

Provide the requested information.

Section J
Declaration and Certification
Your signature in this section certifies that all of the information is correct. Under section 142 of the Incom
340, any person who makes a statement to an officer of the URA that is false or misleading in a material p
from
a)        Where the statement or omission was made knowingly or recklessly, a fine of not exceeding Shs.50
imprisonment for a term not exceeding two years or both; or

b)       In any other case, a fine of not exceeding Shs.300, 000 or to imprisonment for a term not exceeding s
Additional penalties for providing false information are provided under other sections of the law. For ad
information consult the Registration and De-registration guidelines.

Schedule 4
Persons Associated with Entity
List two key persons associated with your entity. An associated person may be an individual or non-indiv
in Section 3 of the Income Tax Act and section 3 of the VAT Act. Be sure to provide their TINs. If they do n
will hav

General Questions and

Additional Information
Complete instructions regarding the registration for the payment of various types of taxes can be found in
and De-registration Guidelines. Specific questions can also be directed to URA representatives by calling t
number 0800 117000.
Section_A_B

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 Application for Taxpayer Identification Number
For Non-Individuals
This Form may be used by all non-individuals who are applying for a TIN. Individuals who require a TIN must
use Form DT-1001(Application for Tax-payer Identification Number for All Individuals)
Section A - Contact Information About Legal Entity
1) Entity's Legal Name * (Attach a copy of Certificate of
Incorporation/Registration)
2) Main Trading/ Business Name (Only if Different from
Legal Name)
3) Business Registration Certificate Number*
4) Enter Date Entity was Established / Started (Day, Month,
Year)*
5) Was this entity previously issued a TIN?*
If yes, please enter your TIN
Was your previous TIN obtained under a different Name?*
(Select YES/NO. If Yes, complete Section J)
6) Postal address where notices and correspondence should be sent
a) Post Office Box Number/ Private Bag
b) District/City where box is located
7) Principle Business Address in Uganda (This must be a permanent physical address. Complete all
boxes a through h that apply)
a) Plot Number
b) Street Name
c) Building Name
d) Trading Center*
e) District/City*
f) County/Municipality*
g) Sub-County/Town Council/Division*
h) Parish*
i) Village*
8) Landline Number
9) Mobile Phone Number*
10) Email..*
Section B - Registering a Subsidiary
1) Is the Entity you are registering a subsidiary company?*
(A subsidiary company is one that is controlled by
another company) Select YES/NO. If Yes then go to question-
2 below, if No go to Next Section
2) Is the principle holding company resident in Uganda?
If Yes, enter holding company TIN
If No, enter Registered Company Name
 Identification Number Form DT-1002
dividuals
plying for a TIN. Individuals who require a TIN must Toll Free Number 0800117000
on Number for All Individuals)
ation About Legal Entity

e should be sent

t be a permanent physical address. Complete all

ring a Subsidiary
 Section C - Type of Applicant and Tax Type
1) Entity Type*
2) Entity Subtype
3) If Non-Government Organization
a) Registration Certificate Number
b) Effective Date
c) Expiry Date
4) Why do you need a TIN (Indicate YES/NO, as applicable for each tax type) NOTE: For VAT, LED, G
attach another form. See instructions starting on page 3 for more information.
a) Income Tax
b) VAT (Complete Form DT-1011 - VAT Annexure)
c) Stamp Duty
d) Imports/Exports
e) Local Excise (Complete Form DT-1012 - Excise Annexure)

f) Gaming Tax Registration (Complete Form DT-1013 - Gaming

Tax Annexure)
g) Motor Vehicle Registration/Transfer
h) Oil and Gas (Complete Form DT-1017)
5) Does this entity have any authorized tax exemptions?* (Select
YES/NO. If Yes, Complete Schedule 1)
Section D - Sources of Income and Bussiness Activity
Select Income Sources that apply.
1) Rental
2) Property Income (Royalties, interest dividends annuity, gifts,
Winnings from Gaming and any other income other than from
business or employment)
3) Business Income
4) Describe the Major Business Activity*
5) Select the Activity that most closely matches your type of
Business Activity*
a) Activity Division *

b) Activity Class *

6) Do you have any additional place of business? (If Yes, complete

Form DT-1014 (Application for Additonal Places of Business)*
7) If you qualify to withhold tax from employees or suppliers or
bank interest or Winnings from Gaming, Select "Yes" and complete
Schedule 2*. You will thereafter be required to submit monthly
schedules of Tax Withheld.
Section E - Attachments
Name of Attachment*
ype of Applicant and Tax Type

ble for each tax type) NOTE: For VAT, LED, Gaming Tax items you must
or more information.

es of Income and Bussiness Activity

tion E - Attachments
Number on Document*
 Section F - Primary Authorized Contact Person for Entity
1) Title
If others, specity title
2) Surname/Maiden Name*
3) First Name*
4) Middle Name
5) Acquired Name (If Different from Surname)

6) Family/Father's Surname (If Different from

Surname)
7) Mother's Maiden Name
8) Position Held*
9) Landline Number
10) Mobile Phone Number*
11) Email*
Section G - Referee
This application must be referenced by a taxpayer whose TIN is active. Fill in the details bel
1) Surname/Maiden Name*
2) First Name*
3) Middle Name
4) Enter Referee's TIN*
5) Acquired Name (If Different from Surname).

6) Family/Father's Surname (If Different from

Surname).
7) Designation / Relationship*
8) Mobile Phone Number*
9) Landline Number.
10) Email
Section H - Applicant's Financial Institution
23.What are the applicants financial institution account details?*
Account Holder Name*
Authorized Contact Person for Entity

Section G - Referee
by a taxpayer whose TIN is active. Fill in the details bel

pplicant's Financial Institution

institution account details?*
Account Number*
Bank Name*
Branch Name*
 Section I - Previous Business Name
If your business previously operated under a different legal name, tick the box in Section A, Line (11)
the information below.
1) Former Business Name*
2) Is the business address the same as address listed in Section
A?* (Select YES/NO. If Yes, leave boxes 3 through 11 blank)

3) Plot Number
4) Street Name
5) Building Name
6) Trading Center*
7) District/City*
8) County/Municipality*
9) Sub-County/Town Council/Division*
10) Parish*
11) Village*
Schedule 1 - Tax Exemptions
1. Indicate the tax type and attach the evidence. (The evidence may be a letter from the Minister of Fina
Income tax
Gaming Tax
2) Is the entity a resident of Uganda for tax purposes?*
3) Is the entity a non-profit organization?*
Schedule 2 - Registration for Pay As You Earn and Withholding of Tax
You will need to register for Pay As You Earn (PAYE) / Withholding if you withhold amounts from pay
to payees such as: (Select Yes/No as appropriate)
1) Employees for salary and Wages
2) Contractor or Sub-contractor under Agreement (Goods and
Services)
3) Interest and Dividends
4) Suppliers
5) Foreign Payments
6) Gaming
7) What date will withholding commence?
Previous Business Name
rent legal name, tick the box in Section A, Line (11) and complete

e 1 - Tax Exemptions
he evidence may be a letter from the Minister of Finance)

Pay As You Earn and Withholding of Tax

YE) / Withholding if you withhold amounts from payments made
 Schedule 3 - Persons Associated with Entity (Tax Representatives)
INDIVIDUALS
Nature of Association*

ORGANIZATIONS
Nature of Association*.
ated with Entity (Tax Representatives)

Title If others, Specify Title

ORGANIZATIONS
Full Name of Associated Organization* TIN of Organization*
Surname* First Name* Middle Name Acquired Name (If
Different from
surname)
Family/Father's Mother's Maiden Personal TIN Official designation in
Surname Name of Office an Entity*
Holder*
 Schedule 4 - Midstream Operations
(Complete this section if you are undertaking midstream operations)
1)Do you have a license to undertake midstream operations in relation to mining and midstream operat
(attach evidence)*
Total_Schedule_4

Schedule 5 - Mining Operations

(Complete this section if you are undertaking mining operations)

1)Do you have a Mining right or lease granted by the

Government of Uganda? (attach evidence)*

Total_Schedule_5_1

Total_Schedule_5_2
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