Revenue Collection Explained

How collection works

Control numbers and payment references

Last checked 24 October 2026 · 8 sources

Short answer

A control number is a payment reference that a government body issues with a bill. The payer quotes it at a bank, on mobile money or in a transfer, so the payment can be matched to the bill. In Tanzania, every GePG bill must carry a control number, a payment reference and a service provider code 1. Uganda's URA uses a Payment Registration Number (PRN) printed on a payment registration slip 2, which a 2023 notice says is valid for 21 days 3.
Tanzania reference
GePG control number on each bill 1
Tanzania payment types
Partial, exact or full 4
Tanzania bank transfers
Control number in the transfer message, prefixed ROC 1
Uganda reference
Payment Registration Number (PRN) on a payment registration slip 2
Uganda slip validity
21 days, per a 19 April 2023 notice 3
Official pages
gepg.go.tz and ura.go.ug 5,2

What a control number does

A control number ties one payment to one bill. Tanzania's GePG guide says payers enter it when paying through mobile money, banks or transfers 1. The bank or mobile operator sends the payment to GePG under that number, and the payer gets a GePG receipt 1.

Matching matters for the accounts. PEFA scores whether revenue bodies reconcile collections and transfers to the treasury 6. The IMF describes daily bank statements checked against taxpayer records 7.

What a GePG bill must show

  • Control number, payment reference and service provider code 1.
  • Payer name and mobile number 1.
  • Bill description and service type 1.
  • Amount due in figures and in words 1.
  • Printed date and expiry date 1.
  • Name of the issuer, the person who printed it and a signature 1.

Partial, exact and full payments

If a payer uses the wrong control number, the GePG FAQ says the payer files a claim with the service provider. The service provider then debits the wrong number and credits the right one 4.

Payment typeWhat GePG accepts
Partial 4Instalments until the billed amount is reached, within the bill's validity 4
Exact 4Only the billed amount 4
Full 4The billed amount or more 4

Uganda's payment registration number

On the URA web portal, a payer fills in the payment details and submits. URA says "the payment registration slip will be generated" and the payer should note the payment registration number on it 2. The payer then pays at a bank, by mobile money or through other URA payment modes 2.

A notice from Uganda's Atomic Energy Council, dated 19 April 2023, says the slip is valid for 21 days. It says registration details go to the chosen bank automatically within 5 minutes. It says mobile money can be used for payments "below 3 million" 3.

What auditors found about control numbers

Tanzania's Controller and Auditor General reported on 30 March 2026 that the billing system of Kilimanjaro Airports Development Company was not integrated with GePG. Staff had to generate control numbers manually before payments were processed 8.

The same report said a parking system at the Dar Rapid Transit Agency was not integrated with its billing system. The report said this limits automatic control numbers and real-time reconciliation, and "increases the risk of revenue leakage" 8.

Common questions

Where do I get a GePG control number?

From the bill the government body issues. The guide says to take the control number from the bill and pick a channel 1.

How long is a URA payment registration slip valid?

A 2023 Atomic Energy Council notice says 21 days 3.

What happens if I pay the wrong amount on a GePG bill?

It depends on the bill type. Exact bills reject any other amount. Partial bills accept instalments 4.

What proof do I get after paying?

A GePG receipt shows the receipt number, amount, bill reference and control number 1.

Rules and charges change. Check the official source linked on this page before you pay or travel. Spotted an error? Email [email protected].

Sources

  1. Ministry of Finance and Planning, Tanzania: Mwongozo ya Namna ya Kuandaa Ankara, Kufanya Malipo na Risiti za GePG, guide to preparing GePG bills, making payments and GePG receipts, version 1.0 (undated, posted January 2020)
  2. Uganda Revenue Authority: Processes and Systems FAQs (undated)
  3. Atomic Energy Council, Uganda: Making Payment through the URA Portal (19 April 2023)
  4. Ministry of Finance, Tanzania: GePG frequently asked questions (accessed 24 October 2026)
  5. Ministry of Finance, Tanzania: About GePG (accessed 24 October 2026)
  6. PEFA Secretariat: PI-20 Accounting for revenue, PEFA 2016 framework (accessed 24 October 2026)
  7. IMF, Sailendra Pattanayak and Israel Fainboim: Treasury Single Account: Concept, Design, and Implementation Issues, Working Paper WP/10/143 (May 2010)
  8. National Audit Office of Tanzania: Annual Report of the Controller and Auditor General on the Audit of Information Systems, FY 2024/25 (30 March 2026)

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