The Uganda Revenue Authority (URA) collects and accounts for taxes on behalf of the Central
Government in Uganda. URA does this through the current self-assessment regime.
This self-assessment is by submission of a return, which is a declaration of income that a
taxpayer makes to URA periodically, indicating what the taxpayer did during that period and any
tax payable.
The first move toward becoming a voluntarily compliant taxpayer is obtaining a Tax Identification
Number(TIN), at no cost. This TIN grants the taxpayer access to their portal account, which is
necessary for return filing, tracking payments, submitting objections and appeals, amending your
TIN particulars or profile, motor vehicle transfer, motor vehicle log-book printing, and appointing
clearing agents, among other things.
Obligations of a Tax Payer in Uganda
- Voluntarily register with URA.
- File the correct tax returns, declaring all revenue relating to taxes.
- Pay the correct tax at all times as required by the relevant laws.
- Being honest in all dealings with URA.
- Avoid indulging in any form of tax misrepresentation/evasion and any other unlawful practices.
- Always seek guidance from a licensed customs agent before completing any customs entries and related clearances when importing or exporting cargo.
- Ensure you have accurately and completely filled all the necessary forms during travels, to avoid inconveniences at the arrival or departure points.
- Declare all your goods on arrival and willingly hand them in for inspection.
- Comply with all tax regulations.
Importance of Keeping proper tax records
- Prepare your tax returns to avoid estimated assessment.
- Monitor your business and prepare your financial statements.
- Track your deductible expenses.
- Pay fair taxes.
Tax Deadlines Uganda 2023
| Duration | Statutory Obligation | URA Tax Filing Due Date |
| Annual | Provisional Return – Individual | Within the first three months after the start of year of income |
| Final Income Tax Return – Individual with Business Income | Within the last six months of the financial year of income | |
| 1st Provisional Income Tax Return – Non-Individual | Within the first six months of the financial year of income | |
| 2nd Provisional Income Tax Return – Non-Individual | Within the last six months of the financial year of income | |
| Final Income Tax Return for Non – Individual | Within the first six months after the financial year of income | |
| Income Tax Return for Partnerships | Within the first six months after the financial year of income | |
| Income Tax Return for Presumptive Tax Payer | Within the first six months after the financial year of income | |
| Income Tax Return for Individuals with Employment and, or Rental Income | Within the first six months after the financial year of income | |
| Monthly | Withholding Tax Return | By the 15th day of the subsequent month |
| Pay As You Earn Return | By the 15th day of the subsequent month | |
| Local Excise Duty Return | By the 15th day of the subsequent month | |
| Gaming Tax Return | By the 15th day of the subsequent month | |
| Monthly VAT Return | By the 15th day of the subsequent month | |
| Diplomatic VAT Return | By the 15th day of the subsequent month | |
| Return filing from the bulk assessment agent | By the 15th day of the subsequent month | |
| Weekly | Gaming Weekly Tax Return | Wednesday of the following week |
Tax offenses and Penalties in Uganda
| Offense | Penalty |
| Failure to apply for registration for Income Tax, Value Added Tax, or Local Excise Duty | A fine not exceeding ugx. 3,000,000 or imprisonment not exceeding six years or both on conviction if the failure/act was done deliberately |
| Failure to pay Income tax(Final or provisional), any penal tax, or tax withheld or required to be withheld on or before the due date | Interest at a rate equal to 200,000 or 2% per month whichever is higher, on the amount unpaid calculated from the date on which payment was due until the payment date |
| Failure to file Value Added Tax before or on the due date | A penal tax of 200,000 or 2% on the unpaid tax, whichever is higher calculated from the due date until the payment date |
| Failure to pay Local Service Duty by the due date | An interest of 2% compounded on the outstanding duty |
Note that there is a provision for clients to pay the tax due in installments, by applying to the URA
Debt Management Unit.
If one fails to file a self-assessment tax return, URA will assess the taxpayer for the tax due.
This assessment can be objected to in a letter to the Commissioner General showing discontent
with the tax decision in a format prescribed by the Commissioner
Now that you have a grasp of taxation in Uganda learn more on how our tax team can help you. Our tax division recognizing that taxation constitutes a major business cost is able to provide advisory, agency and tax compliance services.
Angelo
April 4, 2023Thanks for the great value you are adding on uganda’s economy
Phenny Flavia Namataka
April 4, 2023Nice write up!!!
Kizito Denis
June 14, 2024Thanks for the great impact on Uganda’s economy through your tax education and sensitization programs
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Eugyne Kwach
August 7, 2024Welcome
Kizito Denis
July 5, 2024Thanks for the tax knowledge ,have personally been mom enlightened being tax officer at some firm
Kizito Denis
July 5, 2024Thanks for the tax knowledge ,have personally been mom enlightened being tax officer at some firm
alphyjuma
August 7, 2024Thank you so much for your kind words! We’re delighted to hear that you found our tax knowledge enlightening and helpful. It’s our goal to provide valuable insights and support to professionals like yourself. If you have any more questions or need further assistance, please don’t hesitate to reach out.