The dispatch book · File 013 · last verified 28 October 2026
TaxIntellilytics Stories · The Dispatch Book · taxintellilyticsstories.com/research/reform-tracker/TIL-REF-2026-013 · printed
File 013 · from MoFPED · to URA
Integration of business registries and payment systems (DRMS2 strategy, admin).
305days before it was recommended, the law was already signedTax Procedures Code (Amendment) Act 2025, signed 30 Jun 2025
Evidence slip
From MoFPED · to Uganda Revenue Authority · All
the law came before this recommendation“Integration of business registries and payment systems”
Table 10, strategy list, pp.41 to 42
The desks
no evidence
no evidence
no evidence
no evidence
no evidence
Sent, 1 May 2026. Recommended in Domestic Revenue Mobilisation Strategy 2025/26 to 2029/30 (DRMS2) (Table 10, strategy list, pp.41 to 42).
Law, 30 June 2025. Tax Procedures Code (Amendment) Act 2025 made national identification and company registration numbers serve as tax identification numbers (register TPC-2025-NIN); the section commences on a date the Minister appoints, not yet found.
The route slip
From finding to result, link by link
Each box is one link of the reform chain. ✓ documented; ? claimed but not documented; · no evidence yet, with what it needs. This file stops at: Output.
- FindingDocumentedDRMS2 lists 'Integration of business registries and payment systems' as a admin strategy, with UGX 475.4 bn in FY2029/30 (Table 10).
- ProblemDocumentedDomestic revenue is below the NDP IV path; DRMS2's gap is stated as 4.4% of GDP (Table 2).
- RecommendationClaimed, not documentedDRMS2 Table 10 strategy 'Integration of business registries and payment systems'. HYPOTHESISED: that any later Act implements this strategy rather than a separate decision
- Legal powerDocumentedURA Act Cap. 196 s.3(1)(a) (assess, collect and account for revenue) and s.3(1)(b) (advise the Minister); opened, URA-ACT-S3
- InstitutionNamedUganda Revenue Authority
- ActionDocumentedTax Procedures Code (Amendment) Act 2025 made national identification and company registration numbers serve as tax identification numbers (register TPC-2025-NIN); the section commences on a date the Minister appoints, not yet found.
- OutputNo evidence yetneeds a published output measure
- OutcomeNo evidence yetneeds an outcome measure with a baseline
- EvaluationNo evidence yetneeds an evaluation with a stated method
In the amendment register
Became law 305 days before this recommendation
National identification and company registration numbers to serve as tax identification numbers
Tax Procedures Code (Amendment) Act 2025 · signed 30 June 2025 · in force 1 July 2025 · implementation: pending verification
Open the register's case file TPC-2025-NIN →Why it was recommended
Finding. DRMS2 lists 'Integration of business registries and payment systems' as a admin strategy, with UGX 475.4 bn in FY2029/30 (Table 10).
Problem. Domestic revenue is below the NDP IV path; DRMS2's gap is stated as 4.4% of GDP (Table 2).
Strength of the evidence behind it: medium.
Note. DRMS2 is MoFPED's published strategy; no Cabinet approval of the strategy itself was found in the document (Foreword, pdf p.ii). Each strategy is therefore tracked on its own evidence. The Act preceded or coincided with the strategy's publication (May 2026).
Who has the power to act
Uganda Revenue Authority. Legal power checked: URA Act Cap. 196 s.3(1)(a) (assess, collect and account for revenue) and s.3(1)(b) (advise the Minister); opened, URA-ACT-S3.
Sources
- Domestic Revenue Mobilisation Strategy 2025/26 to 2029/30 (DRMS2)
MoFPED · 2026-05-01 · pages cited per record - Tax Procedures Code (Amendment) Act 2025 (Act 11 of 2025)
Parliament of Uganda · 2025-06-30 · PDF p.2; s.2 commences on a date the Minister appoints