TAXPAYER REGISTRATION STARTER PACK
Dear Esteemed Client, Thank you for registering for taxes. We promise you a great experience as you embark on this journey of fulfilling your tax obligations.
OUR VALUE PROPOSITION
We promise simplified, timely, reliable and convenient revenue services everywhere at a minimum cost to you.
ABOUT URA
Mandate
To assess, collect and account for Central Government Tax Revenue (includes Non-Tax Revenues) and to provide advice to government on matters of policy relating to all revenue sources
Vision
A Transformational Revenue Service for Uganda’s Economic Independence.
Mission
Mobilize Revenue for National Development in a Transparent and Eˆcient manner.
Culture Statement
We are a client focused and responsive organization that attracts and nurtures talent and innovation to deliver a great customer experience in an enjoyable environment.
ONBOARDING YOU
Here is some of the relevant information to help you as we nurture you into a voluntary compliant taxpayer. The taxpayer on-boarding team will give you guidance for a period of three months after which we will hand you over to your respective station/oˆce for further management. Please feel free to send your concern via the same email onboarding@ura.go.ug
LOGGING INTO YOUR PORTAL ACCOUNT Now that you have registered for taxes and obtained a TIN, you need to log into your account on the URA portal using the following steps:
- Go to the URA web portal https://ura.go.ug
- On the top right-hand corner, click “Login”
- Input your Login ID which is your TIN
- For first time login, check your email address (declared during the TIN registration) for the default password and use it to login
- Change your password and submit
- Go back to the home page and log in using your new password
Why should you have a URA portal account?
- Instant notification of any transaction made using your TIN
- Return filing
- Following up on any payments made
- Objections and appeals submission
- Amendment of your TIN particulars/profile
- Motor vehicle transfer
- Motor vehicle log book printing
- Appointment of clearing agents among others
- Aids confidential communication with URA (Don’t share your password)
YOUR RIGHTS AND OBLIGATIONS
| Rights as a taxpayer | Obligations as a taxpayer |
| Right to equity and fair treatment before the law | Ensure that you voluntarily register with Uganda Revenue Authority as a taxpayer |
| Tax laws and procedures shall be applied consistently to you | File correct tax returns, customs entries or any forms relating to taxes and other revenue. |
| All your tax aŠairs shall be handled with impartiality | Pay the correct tax at the right time and place as required by the relevant laws. |
| You and your agent(s) shall be presumed honest until proven otherwise | Be honest when dealing with URA. |
| Your tax aŠairs shall be kept secret and tax information in our possession shall be used in accordance with the law | In handling your tax matters, you and or your appointed agent(s) shall be expected to deal and cooperate only with the Authority’s authorized staŠ. |
| You and your authorized agent(s) shall be provided with clear, precise and timely information | Quote your Tax Identification Number (TIN) for all dealings with URA. |
| You shall always pay the correct tax. | Do not indulge in any form of tax evasion and other illegal practices |
| You will receive courteous and professional services at all times. | When you are importing or exporting cargo employ services of a licensed customs agent to complete Customs entries and related clearance formalities |
| You will receive timely, clear and accurate responses to your enquiries, complaints/ requests. | Make full disclosure of information and correct declaration of all transactions at all times |
| You will be availed with reasons for decisions taken. | Let URA know if you need an interpreter requirements and regulations. |
| You shall be sensitized about your tax obligations | Beware of and comply with customs quarantine, wildlife, currency and passenger concession |
| Your tax objections shall be attended to in accordance with the relevant laws & procedures. | When you are travelling ensure that you have accurately completed all the necessary forms before you reach the arrival/departure processing point |
| You shall be facilitated to exercise your right (s) of appeal both within the organization and to an independent tax tribunal in accordance with the law | Declare your goods on arrival and have them ready for inspection |
| You shall be given prior notice whenever your premise(s) are to be subjected to routine inspection or if an audit is to be conducted. | Treat URA staff fairly and with courtesy |
| Your tax account shall be promptly updated for the tax paid. | Comply with all tax obligations. |
| We shall maintain an updated database of your tax records. | Comply with all tax obligations. |
| Where a tax refund is due to you, we shall process it within the prescribed time limits under the laws subject to budget refund limits. | Comply with all tax obligations. |
| We shall process your tax returns, entries and other documents relating to your tax affairs as stipulated under the relevant laws. | Comply with all tax obligations. |
KEEPING RECORDS
You are encouraged to keep records for all transactions carried out. This is very important because it helps you:
- Prepare your tax returns to avoid estimated assessment
- Monitor your business and prepare your financial statements
- Track your deductible expenses
- Pay fair taxes
FILING TAX RETURNS
A return in simple terms is a declaration of income a taxpayer periodically makes to URA indicating how the taxpayer has transacted during that period and any tax payable for that period. This is done through the current regime called self -assessment.
Types of returns
Broadly there are two categories of returns
- Provisional tax returns: These are filed by clients at the beginning of the tax period. Individuals file their provisional income tax returns within the first three months while Non-individuals such as companies and NGOs, file their provisional returns within the first six months.
- Final Returns: Annual returns under this category are filed within six months after the end of the year of income. Monthly returns they are filed by the 15th day of the following month while weekly returns are filed by Wednesday of the following week.
Please note:
- Returns are supposed to be filed by the due date. A due date is the deadline for filing returns or making the payment for tax
- Filing of a return must be followed up with payment of the tax payable
- Late filing of a return leads to penalties
Due dates for Filing Returns and Paying taxes
| Duration | Types of returns | Filing due date | Payment due date |
| Annual | Provisional Income Tax Return for Individual. | The last day of the 3rd month after the start of year of income | First two instalments should have been paid by 31st December in the year of income. |
| Final Income Tax Return for Individual with Business income | The last day of the 6th month after the end of year of income. | Last two instalments should have been paid by 30th June in the year of income. | |
| Provisional Income Tax Return for Non[1]Individual | The last day of the 6th month after the start of year of income. | First instalment should have been paid by 31st December in the year of income | |
| Final Income Tax Return for Non-Individual | The last day of the 6th month after the end of year of income | Last instalment should have been paid by 30th June in the year of income | |
| Income Tax Return for Partnerships | The last day of the 6th month after the end of year of income. | Last instalment should have been paid by 30th June in the year of income | |
| Income Tax Return for Presumptive Taxpayer | The last day of the 6th month after the end of year of income. | The last day of the 6th month after the end of year of income. | |
| Income Tax Return for Individual with Employment/ Rental Income. | The last day of the 6th month after the end of year of income. | Last two instalments should have been paid by 30th June in the year of income. | |
| Monthly | Withholding Tax Return. | By the 15th day of the following month. | By the 15th day of the following month. |
| PAYE Return. | By the 15th day of the following month. | By the 15th day of the following month. | |
| Local Excise Duty Return. | By the 15th day of the following month. | By the 15th day of the following month. | |
| Gaming Tax Return. | By the 15th day of the following month. | By the 15th day of the following month. | |
| Monthly VAT Return | By the 15th day of the following month. | By the 15th day of the following month. | |
| Diplomatic VAT Return | By the 15th day of the following month. | Any time as prescribed by the Commissioner | |
| Return filing from the Bulk assessment agent | By the 15th day of the following month | By the 15th day of the following month. | |
| Weekly | Gaming Weekly Tax Return | Wednesday of the following week | Wednesday of the following week. |
PAYMENT OF TAX
Payment of tax is also due by the by the due date.
Modes of payment Payment
Payment for any tax type can be done using; bank, VISA card, MasterCard, American Express, Union Pay, Mobile Money, EFT, RTGS and Swift, Cash, Cheque, Demand draft and Point of Sale.
Payment in instalments
There is a provision for clients to pay the tax due in instalments at application. In case you require this service, please contact the nearest URA office
Please note
- The payment registration slip comes together with an acknowledgement receipt for the return made
- Payment of tax is due on the due date of the return
- Late payment of the tax leads to accumulation of interest
ASSESSMENT
When you fail to file a self-assessed tax return as required by the law, URA will assess you for the tax due. The tax law (Tax Procedures Code Act 2014) spells out several assessments namely:
| SN | Type of assessment | Details |
| 1. | Estimated/Default assessment | URA may assess you where you fail to file a self-assessment return. This happens in case of assessed losses, excess input tax credit (VAT) or if there is any tax payable. URA does so using available information |
| 2. | Advance assessment | URA may assess you where there is a risk that you may delay, obstruct, prevent or render ineffective payment, or collection of tax that has not yet become due |
| 3. | Additional assessment | URA may make an assessment amending a tax assessment for a tax period. It may be made At any time if fraud or any gross or wilful neglect has been committed by or on your behalf If new information has been discovered in relation to tax payable for a tax period |
OBJECTIONS AND APPEALS
If you have been assessed and are dissatisfied with the assessment, it is your right to object to the decision.
An objection An Objection is a communication in writing from a taxpayer to the Commissioner General showing dissatisfaction with a tax decision (e.g. an assessment) raised on the taxpayer. This is always presented in the format prescribed by the Commissioner.
Tax Decision
A tax Decision means an assessment raised on the taxpayer or a decision on any matter left to the discretion, judgement, direction, opinion, approval, satisfaction or determination of the Commissioner
Objection Decision
This is a decision made by the Commissioner General of Uganda Revenue Authority to allow the objection made by a taxpayer either in whole or in part and amend the tax assessment in whole or in part or disallow the objection
Objections and Appeals procedure
| Issue | Domestic Taxes | Timeline |
| Objection | If you are dissatisfied with a tax decision e. g an assessment, you may lodge an objection with the Commissioner General. The objection shall be in a prescribed form and state precisely the grounds upon which it is made. There should be sufficient evidence to support the objection where you have lodged an objection to a tax assessment for the tax period, the Commissioner may consider the objection if you have: Filed the return to which the assessment relates (in the case of a default or advance assessment) Paid the tax due under the return to which the assessment relates together with any penalty or interest due you may apply in writing to the Commissioner General to extend the time to lodge an objection stating the grounds for this extension. If the Commissioner General is satisfied with the grounds, he/she shall grant the extension for a period as he/she determines The Commissioner General may make a decision on an objection to a tax assessment affirming, reducing, increasing or otherwise varying the assessment to which the objection relates To any other decision affirming, varying or setting aside the decision | Within 45 days after receiving notice of the decision. |
| The Commissioner shall serve you with a notice of an objection decision Where you do not receive the notice above within 90 days, you may by notice in writing to the Commissioner General-elect to treat the Commissioner General as having made a decision to allow the objection. Where you make an election, you are treated as having been served with a notice of objection decision on the date your election was lodged with UR | Within 90 days from the date of receipt of the objection. | |
| Where a review of your records is necessary for the settlement of the objection and you are notified, the time limit (90 days) for making an objection decision is waived /removed Where the Commissioner General reviews your records, he/she shall notify you of the review | Within 90 days | |
| Alternative Dispute Resolution | If you are dissatisfied with an objection decision, you may apply to the Commissioner General to resolve the dispute using alternative dispute resolution procedures that may be prescribed by the Minister of Finance Planning and Economic Development through regulations. This may present other avenues for taxpayers who would like to review tax decisions issued by URA without necessarily lodging an appeal to the Tax Appeals Tribunal | |
| Appeals | ||
| Tax Appeals Tribunal | If you are dissatisfied with the objection decision, you may apply for a review of the decision to the Tax Appeals Tribunal | Within 30 days after receiving the decision |
| High court | If dissatisfied with the decision of the Tribunal, you may lodge an application to the High Court to review the decision. An appeal to High Court shall be made by lodging a notice of appeal with the Registrar of the High Court | Within 30 days after being served with a notice of the decision or within further time as the Court of Appeal may allow |
| Supreme Court | If you are dissatisfied with the decision of the Court of Appeal, you may lodge an appeal to the Supreme Court. The appeal may be lodged with a certificate of the court of appeal and the matter should question of law of great public importance. Where the decision maker is required to refund an amount of tax to you as a result of a decision of a reviewing body i.e Tribunal, High Court, Court of Appeal, or Supreme Court the tax shall be repaid with interest at the rate specified in the relevant tax law. The interest will be paid on the amount of the refund for the period starting from the date the person paid the tax refunded and ending on the last day of the month in which the refund is made. | The Supreme Court shall inquire and determine the appeal promptly and shall declare its findings not later than 30 days from the date of filing the appeal |
| Burden of proof | The burden of proof is on you to prove that the assessment is incorrect and for any other tax decision, is on the person objecting to the decision to prove that the decision should have been made differently |
Objections and Appeals procedure under Customs
- If you are directly affected by the decision or omission of the Commissioner Customs or any other officer on matters relating to Customs, you shall within 30 days of the date of the decision or omission lodge an application for the review of that decision or omission
- The application referred to above shall be lodged with the Commissioner in writing stating the grounds upon which it is lodged
- Where the Commissioner Customs is satisfied that, owing to absence from the Partner State, sickness or other reasonable cause, you were unable to lodge an application within 30 days of the date of decision or omission, and there has been no unreasonable delay in lodging the application, the Commissioner Customs may accept the application lodged after the 30 days
- The Commissioner shall within a period not exceeding 30 days of receipt of your application, communicate his or her decision in writing stating reasons for the decision
- Where the Commissioner has not communicated his or her decision within a period not exceeding 30 days, the Commissioner shall be deemed to have made a decision to allow the application
- The Commissioner may at your request release any goods in respect of which the application has been lodged. This is subject to payment of duty or provision of sufficient security for the duty and for any penalty that may payable as determined by the Commissioner
Appeals Procedure under the East African Community Customs Management Act 2004
If you are dissatisfied with the decision of the Commissioner Customs you may appeal to a Tax Appeals Tribunal and shall do so within 45 days after being served with the decision. You shall serve a copy of the appeal to the Commissioner of Customs
PENALTIES
Failure to comply with the tax law (s) attracts penalties among which include:
| Tax type/charge | Offense | Penalty |
| a) Income Tax b) Value Added Tax c) Local Excise Duty | Failure to apply for registration, cancel a registration or notify the Commissioner of a change in registration or circumstances | A fine not exceeding Shs. 3,000,000 or imprisonment not exceeding six years or both on conviction if the failure/act was done knowingly or recklessly.A fine not exceeding Shs. 1,000,000 or imprisonment not exceeding two years or both on conviction in any other case. |
| Failure to file a return by the due date | A fine not exceeding Shs. 2,000,000 or imprisonment not exceeding six years or both on conviction | |
| Knowingly or recklessly failing to maintain proper records | A fine not exceeding Shs. 2,000,000 or imprisonment not exceeding six years or both on conviction | |
| Income Tax | Failure to pay Any tax (final or provisional)Any penal taxTax withheld or required to be withheld on or before the due date | Interest at a rate equal to 2% per month on the amount unpaid calculated from the date on which payment was due until the date of payment |
| Value Added Tax | Failure to pay tax before or on the due date | Penal tax on unpaid tax at a rate of 2% |
| Local Excise Duty | Failure to pay tax | The interest of 2% compounded on outstanding duty |
| Tax Stamp | Failure to pay tax stamp | The greater of Double the amount of tax due on goods or 50 million shillings |
| Printing over or defacing a tax stamp | The greater of Double the amount of tax due on goods or50 million shillings | |
| Attempting to acquire or acquire or sells a tax stamp without the authority of the Commissioner General. | The greater of: the amount of tax due on goods or10 million shillings | |
| Failure to provide information upon request by the Commissioner. | 50 million shillings. | |
| Making false or misleading statements. | Double the amount of the excess. |
Uganda Revenue Authority Services offices and contacts
| Region | Station/service center | Tax Heads | Physical location | Office contacts |
| CENTRAL | URA Head Oce | Domestic taxes and Customs | URA Tower, Plot M 193/4 Nakawa Industrial Area, P.O. Box 7279, Kampala | 0323443610 |
| Public and Corporate Affairs | Public Relations | 16th Floor, URA Tower | 0417442054 | |
| URA Headquarter Service Office (HSO) | Domestic taxes | URA Head Oce, NIP building | 0323442142 | |
| Katwe Branch | Domestic taxes | Finance Trust Bank, Plot No 115 & 121. | 0323444626 | |
| William Street | Domestic taxes | Vision house, Behind Equatorial Mall next to Post Bank, Plot 68/70 | 0323443260 | |
| Nakivubo Branch | Domestic taxes | Diamond Trust Bank, Ham Shopping | 0323444636 | |
| Entebbe | Domestic taxes | Plot Gowers road, Opp Entebbe Junior School | 0323443636 | |
| Nateete | Domestic taxes | Plot 125; Next to new police station Nateete Birus Mall | 0323448006 | |
| Mityana | Domestic taxes | Mityana T. | 0323445156 | |
| Bwaise Branch | Domestic taxes | Diamond Trust Bank, Bombo Road | 0323444635 | |
| Kampala Road | Domestic taxes | Diamond Trust Building, opposite Cham Towers | 0323443609 | |
| Mukono | Domestic taxes | Mukono T.C | 0323445221 | |
| Nansana | Domestic taxes | Nansana Trading Center, Hoima road, Katonda ya bigera House | 0323448009 | |
| Kyaliwajjala | Domestic taxes | Martyrs Mall, Plot 1667; Kyaliwajjala Namugongo Kira Road | 0323448001 | |
| Masaka | Domestic taxes and Customs | Plot 31, Kampala Road, Masaka | 0323444981 | |
| NORTHERN | Pakwach | Customs | Pakwach TC | 0772140958 |
| Nebbi | Domestic taxes | Nebbi Town | 0323443814 | |
| Koboko | Domestic taxes | Koboko Town | 0323445162 | |
| Arua | Domestic taxes and Customs | Plot 1, Pakwach road, Arua Hill, Opp Arua playground | 0323443506 | |
| Kitgum | Domestic taxes | Kitgum Town | 0323444825 | |
| Moyo | Domestic taxes | Moyo Town | 0323445177 | |
| Padea | Customs | Padea (Uganda/DRC[1]Border) | 0772142441 | |
| Elegu | Customs | Elegu (Uganda/S Sudan – Border) | 0772593232 | |
| Lira | Domestic taxes | Plot No.5-7, Citadel Towers,3rd Floor, Obote Avenue, Lira Municipality | 0323444890 | |
| Gulu | Domestic taxes | Plot 26, Labwor road, Gulu | 0323443751 | |
| EASTERN | Malaba | Customs | Malaba (UG/Kenya border) | 0772141106 |
| Busia | Domestic taxes and Customs | Busia (UG/Kenya border) | 0323443557 | |
| Mbale | Domestic taxes and Customs | Plot1, Court road-Oval Plaza | 0323444950 | |
| Tororo | Domestic taxes | Tororo Town, Kampala- Busia Road, opp Children’s park | 0323445501 | |
| Soroti | Domestic taxes | Soroti Town, Haridas road, near Doctor’s plaza | 0323445500 | |
| Busitema | Customs | Busitema, Malaba Busia junction | 0772142400 | |
| Iganga | Domestic taxes and Customs | Iganga Town, Jinja[1]Malaba Highway, opp Posta Uganda | 0323443803 | |
| Jinja | Domestic taxes and Customs | Plot 2A, Spire road, Jinja Town | 0323443840 | |
| Moroto | Domestic taxes | Moroto Town | 0323443756 | |
| WESTERN | Katuna | Customs | Katuna, Uganda Rwanda Boarder | 0323444783 |
| Mirama Hills | Customs | Mirama, Uganda Rwanda Boarder | 0772140749 | |
| Kabale | Domestic taxes | Plot 92, Mbarara road, opp. NSSF | 0323443940 | |
| Bushenyi | Domestic taxes | Ishaka Town, Basajja, Kasese road, next to KIU Branch | 0323443541 | |
| Mutukula | Customs | Mutukula, Uganda – Tanzania boarder | 0772140389 | |
| Fort portal | Domestic taxes and Customs | Plot 1, Ruhandika Street | 0323443720 | |
| Mbarara | Domestic taxes and Customs | Plot 3 B, Stanley Road | 0323445037 | |
| Rukungiri | Domestic taxes | Rukungiri town | 0323445437 | |
| Kyotera | Domestic taxes | Wotonava Building (Building with Letshego) Plot 316 Mutukula Road | 0772141709 | |
| Mpondwe | Customs | Mpondwe, Uganda, DRC Boarder | 0772141005 | |
| Hoima | Domestic taxes | Kitara courts building, Main Street | 0323443780 | |
| Masindi | Domestic taxes | Masindi town | 0323445012 | |
| Kasese | Domestic taxes | Finance Building, Rwenzori road opp teacher’s corner | 0323444752 |
CONCLUSION
We wish you an enjoyable compliance journey with URA. Please remember to contact us in case of any inquiries or assistance
Call Centre Toll-free line: 0800217000 or 0800117000
Email: services@ura.go.ug
URA Facebook, twitter, YouTube handles
Disclaimer:
This information is strictly for the purpose of guidance to our clientele and is subject to change on amendment of tax legislation and any other regulations that govern tax administration.
Download this starter park in any of the languages below
