TIN Registration Guide
FY 2021-2022
TIN Registration Guide 1
PROCESS OF GETTING A TIN
A. GETTING AN INSTANT TIN FOR INDIVIDUALS
• Go to the URA website, [Link]
• Click on the icon marked eservices to access the instant TIN link
• Click instant tin link to access the form
• Select the Identification Card No (either national ID, passport or driver’s
license)
• Fill in the correct details such as title, marital status, sir name and first name
• Select source of income and fill in the address and contact details
• Select that you are not a Robot and click submit
• Your TIN will be sent to you instantly on your mobile phone
B. GETTING A TIN USING THE EXCEL TEMPLATE
Steps Involved
i. Taxpayer visits the URA web portal; [Link] and downloads a TIN
application form (Individual or Non-Individual).
ii. Taxpayer completes the application form (the downloaded excel template)
with their details. Mandatory fields such as Applicant’s name, telephone, email
etc must be completed.
iii. The completed application form is then submitted for further processing. This
is done by uploading a compressed version of the excel document onto the
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URA web portal upon which the applicant receives an e-acknowledgement
receipt (a copy of the same is instantly sent to the applicant’s email address).
iv. A task is then created in the e-tax system for a designated Registration
approving authority.
v. The designated authority shall approve or reject the application. A notice of
approval/rejection is instantly sent to the applicant’s email address.
vi. The taxpayer is required to submit a signed hard copy of the application form,
signed terms and conditions and identification documents to the nearest URA
office for document receipt and generation of the TIN. Scanned documents
can also be sent to services@[Link]. Please note that these documents
can be submitted before or after approval of the TIN.
vii. The following documents shall be required for a TIN application:
TIN REGISTRATION REQUIREMENTS
1. Individuals
An individual is a living person who applies for a 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.
Please take note of the following categories that need additional requirements
a. Foreign Directors
Foreign Director is a non-Ugandan who has incorporated a company in Uganda.
i) 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 (ie if it is already processed) or
• National IDs for East-Africans or
• Refugee ID for refugees
b. Non-resident directors
At least two valid identification documents are mandatory, ie valid passport and
foreign national security cards among others.
Note: A work permit is not mandatory for foreign directors as it is a requirement to
have a TIN to process a work permit.
c. Insurance Agent
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.
d. 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;
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• 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.
e. 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.
f. 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.
g. Boda Boda
A taxpayer whose source of income is indeed Boda Boda shall 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 URSB.
h. 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. Individuals with businesses that are not registered with URSB
Business name registration is not a mandatory requirement for TIN registration under
business.
For a taxpayer with a business not registered with URSB, to qualify for a TIN, must
have:
• National ID and
• Correct business description activity code.
2. 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.
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The Documents required for registering the different categories of entities are
reflected in the table below:
Entity Type Entity Sub Type Documents required
(M- Mandatory, O- Optional)
Company • Public Company • Certificate of Incorporation(O)
• Memorandum between
Government and Entity (M)
• Private Company • Company form 7(20) (M)
• Certificate of Incorporation (M)
• Company form 8 (O)
• Foreign Company • Certificate of Registration (M)
• Company form 19 (M)
• Company form 21 (M)
Government • Ministry • Letter from line ministry (M)
entities
• Parastatal/Agency/ • Act of Parliament (M)
Authority
• Government funded project • Letter from line ministry (M)
• Act of Parliament (O)
• Government Schools • Gazette (M)
• Letter from Ministry of Education
(M)
• Government Universities • Act of Parliament (M)
International and • Diplomatic Mission/ • Letter from Permanent Secretary
Diplomatic Embassy/Consular Ministry of Foreign Affairs (M)
Organizations • International Organizations. • Letter from current Respective
Head of Mission (M)
• Letter from Permanent Secretary
Ministry of Foreign Affairs (M)
Other Entity types • Club, Society or Associations • Certificate of Registration (M)
• Club Constitution (O)
• Estate or Trust • Certificate of registration (M)
• Trust deed (O)
• NGO • NGO Certificate (M)
• Certificate of Registration (O)
• Constitution
Partnership • General Partnership • Partnership deed (O)
• Certificate of Registration (M)
• Statement of Particulars (M)
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Partnership • Joint Venture (JV) • Joint venture agreement
duly endorsed by the Registrar of
companies
NB: i) Where the name of the JV • Registration/incorporation
is different from the corporate documents shall be required for the
names of all partners which individual partners in the JV
are corporations.
ii) Where a partner in the JV
is a resident person, the JV • Certificate of Registration of
shall be registered as resident the JV under the Registration of
partnership. Business Names Act
iii) Where none of the partners
in the JV is a resident person,
the J shall be registered as a
non-resident partnership.
Partnership • Limited Liability • Certificate of Registration of the
Partnership Limited Liability
• Partnership (M)
• Statement of Particulars (M)
• Memorandum and Articles of
Association (M)
Local Authority • City Council • Act of Parliament (M)
• City Division Council • Statutory Instrument (M)
• District Council
• Municipal Council
• Municipal Division
• Sub County Council
• Town Council
VAT registration • License from Ministry of Energy
Oil & Gas, (M)
Petroleum and
mining licensees
Local Excise • A certificate from UNBS (M)
duty • A license from Uganda
Communications Commission (M)
C. TIN APPLICATION ONLINE WEB FORMS
NB: At the moment, this is being used by individuals that do not need to attach any
document.
Steps Involved
For all approval notices, TIN and default password is clearly indicated with the
TIN Certificate attached in a PDF format.
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VAT REGISTRATION REQUIREMENTS
For the tax payer to qualify for VAT registration, he /she must meet the following
criteria;
(i) A person is dealing in taxable supplies i.e supply of goods or services other
than an exempt supply made in Uganda by a taxable person as part of his or
her business activities.
(ii) A person’s annual turnover is Ugx150 million exclusive of any tax or
quarterly turn over exceeds Ugx. 37.5 million.
(iii) A person has a fixed place of abode or business.
(iv) A person keeps proper accounting records relating to any business activity
carried on by that person.
(v) A person shall submit regular and reliable tax returns.
(vi) A person is fit and proper to be registered.
NOTE: A person under the law includes, an individual, a company, partnership,
institution, trust, government and a listed institution.
DISCLAIMER:
This Information is strictly for purposes of guidance to our clientele and is subject to change on
amendment of tax legislations & any other regulations that govern tax administration.
TIN Registration Guide 7
TIN Registration Guide 8
