Uganda - Obtain a Tax Idetification Number(TIN)

Advertisement

Procedure

A tax identification Number, or Individual Taxpayer Identification Number, is a tax processing number only available for certain

Taxpayers and their representatives should review and fill the Application form before requesting for Tax identification number at Uganda Revenue Authority offices. Authorized representatives for Certifying Acceptance Agents are required to complete tax identification form and submit the original certificate of completion . Some of the information below, including the documentation requirements for individuals seeking an Tax identification Number,

• Title
  • You may enter your formal title.
• Name
  • Enter the required names
• Each taxpayer should have only a single TIN number. if a sole trader who owns a number of business entities or a company with several branches, an individual who is a shareholder / director in more than one company. If you previously had a number or you applied for one but it was never issued,then you have to complete form DT-1001 then fill and enter the number on Line 9a and the approximate date when you obtained it on Line 9b. This is required in order for the URA to link your old and new accounts and assure that you get uninterrupted service including any credits you are entitled to.
• If you previously got one
  • Schedule 4 on page 3. Completing this information will help the URA locate the prior number for you.
• If you have an established post office box where you regularly received and pick up mail, please list down so that all your Important notices about your tax filing will be sent to you at that box number.
• Provide information adequate to accurately describe the location of your home. If some of the categories do not apply, just leave them blank. You must complete the information even if you have listed a post office box number in item 9,12, 13 and 14)
• Birth and citizenship.
  • Enter the requested information
• If you are a citizen of Uganda, leave this line blank. If you are a citizen of a country other than Uganda, provide the required in formation.
• Normally minors under the age of 18 are not issued a TIN. In exceptional cases if one is needed , tick the box and then provided the requested information in Schedule A.
• If you have ever been known by any name other than your current name or the maiden name listed in Section A, box 4, you must tick the box and complete Schedule 2 on page 2.
• Tick the relevant boxes to indicate your reason(s) for applying for a TIN. If you tick VAT, Local Excise or Gaming and Pool Betting Registration, you MUST complete an additional registration form and attach a copy. VAT Registration
• Identification Documents
  • Enter the number of each form of identification you have and follow the instructions as stated. Any proof of identity document that has expired or is due to expire in 1 month period from the date of application shall not be accepted.
• Identification Documents
  • If you have business interests or investments in any Partnership, corporation or Trust, tick the appropriate box and complete the required information
• Sources of Income and Type of Business Activity
  • The Uganda Revenue Authority needs to know your various sources of income in order to properly establish your account.
  • If you have Employment and/or property income, check one of these boxes.
  • If you have income from a business activity, tick this box and complete a through k.
  • Note that if your business address is the same as the address you entered in Section A of this form, you can tick the box in 3c and skip d through k.
  • If your business is operated out of any other locations, you must tick the box and complete Form DT-1014. If you operate out of multiple locations, you may need to attach more than one copy of Form DT-1014.
    
    

If your business is authorized to with-hold tax from employees, suppliers or interest, you may be required to register for Withholding Tax. If so, tick the box on line 8 and complete Schedule C3 on page 3 of the Application Form.

The Uganda Revenue Authority needs to determine the type of business activity you perform. Describe it in the detail you feel necessary.

Apply Online

1. one has to visit the official Uganda Revenue Authority website.
2. Browse to option Download Online Forms
   1. If an individual, one has to download the e-tax form DT-1001.
   2. For non individual one has to download form DT-1002
   3. Start filling in the details require.
   4. Click on the register for taxes, individual or non-individual depending on the forms you downloaded.
   5. Fill, scroll and select new form in the drop down menu and follow all prompts to upload form
   6. Upon successfully uploading the forms.
      
      

You will be receive an auto generated email notifying you how your forms have been successfully submitted. After about 48 hours you should visit any nearest Uganda Revenue Authority office and hand in your manual printed forms for verification., a new TIN will be issued accordingly after verifying the documents you submitted as will be directed by the Uganda Revenue Authority staff.

Advertisement

Required Documents

1. Proof of any document like identity card, passport,
2. Business certificate
3. Business license
4. Business Registration certificate number
5. proof of value added Tax
6. Local Excise completed form DT-1012 Excise.

Office Locations & Contacts

Uganda Revenue Authority - Head Office,
Physical address: Plot M193/M194,
Nakawa Industrial Area
Kampala, Uganda
P.O. Box 7279,
Kampala, Uganda
Toll Free Number: (256) 800117000
Email:[email protected]
Website: Link

Eligibility

A TIN is issued by the Uganda Revenue Authority to every taxpayer in accordance with section 135(1) of the ITA and section 50(1) of the VAT Act. Everyone who is employed or involved in any type of income producing activity where income tax,VAT or other taxes are due must have a TIN. Any one involved in the registration/transfer of a motor vehicle Any one involved in transfer of land. Every form, notice, return or other document either from a taxpayer or from the Commissioner General shall bear a TIN. If you need the TIN for ONLY reporting income received from employment or the registration/ transfer of a motor vehicle or land transfer, you are not required to complete section D and S It is mandatory for tax payers to have a Tax Identification Number from Uganda Revenue Authority and a TIN is required if one is going to enact a government tax.

Fees

Obtained for free of charge.But when you hire a tax Agent you are charged between 20,000/= or 50,000/=

Validity

It has no expiry date A new TIN is NOT needed but you should file form DT-1002 to amend or update the information provided in the form.

Documents to Use

Application Form Link

Sample Documents

https://www.ura.go.ug/download/forms/registration/DT-1001_Ind_Reg.pdf

Processing Time

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

Related Videos

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	

Instructions

One has to login to the Uganda Revenue Authority website or visit the offices of Uganda Revenue Authority to obtain a Tax Identification Number

Required Information

1. Full names, parents names
2. date
3. plot number
4. street number
5. building name
6. trading center
7. district
8. city
9. country
10. sub country
11. village
12. nationality
13. phone number
14. physical address
15. signature
16. Email
17. occupation
18. ID type.

Need for the Document

In Uganda a TIN Number which is known as the Tax Identification Number is a number which is used by tax payers when it comes to paying things like government taxes for example motor vehicle registration taxes, insurance taxes, Import and Export taxes, Value Added Taxes (VAT), Company Taxes, Operational Taxes and many others.

Information which might help

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

Additional penalties for providing false information are provided under other sections of the law. For additional information you can consult the Registration and Deregistration guideline on form DT-1001.

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

http://www.sharingknowledge.hubpages.com/hub/How-to-register-and-apply-for-a-new-Tin-number-required-for-the-newly-established-URA-e-tax-payment-system
http://www.ura.go.ug/
http://www.thekonsulthub.com/misc/uganda-revenue-authority-tin-registration-tax-identification-number-registration-process/
https://www.ura.go.ug/download/forms/registration/DT-1001_Ind_Reg.pdf

Others

Application form for Tax identification number for individual is different from Tax Identification number for non individual ie. Partnership, corporation and big entities.