Voluntary disclosure is a process where the taxpayer discloses information related to tax liabilities, misstatements or omissions his or her tax declarations to Uganda Revenue Authority (URA) without being prompted by any action or threat of action by URA.

Please note that;

1. A voluntary disclosure must be complete and accurate, covering all relevant periods where there was previously inaccurate, incomplete or unreported information regarding the taxpayer’s affairs
2. A taxpayer who is subject to ongoing compliance action in respect of a given tax head and a particular tax period may nonetheless make voluntary disclosure in relation to a different tax head in the same or different period or the same tax head in a different period. This is allowed provided that the information that is disclosed would not inevitably have been discovered by the ongoing compliance action

Yes. Section 66(1a) of the Tax Procedures Code Act (TPCA) provides for preferential treatment for taxpayers who make a voluntary disclosure of non-compliance with tax laws.

The main reason for the Voluntary Disclosure Program is to enable the taxpayer to return to full compliant status with respect to legal obligations.

1. Avoid paying a penalty
2. Avoid paying interest
3. Have a fresh start
4. Create dialogue with URA team and gain more understanding and information on how to deal with taxes

1. 1. The taxpayer fills out the Voluntary Disclosure Form (VDF) from the URA web-portal;
   2. The taxpayer fills in the form specifying the following:
   • The full particulars of the taxpayer including name, business name, TIN (for registered taxpayers), address (Physical location, and postal address) telephone/ fax number and Email address
   • The nature of the offence committed
   • The period to which the disclosure relates
   • Complete disclosure of all information about the misstatements or omissions to allow all the facts to be verified. All relevant documentation relating to the disclosure should be attached
   • A declaration that the information given entails a full disclosure
   • Full name and signature of the person making the disclosure.

   The taxpayer makes payment of the principal tax due and attaches the Payment Registration Number (PRN) form highlighting the payment made

   The taxpayer submits the form to any URA office near them or online via email to services@ura.go.ug

      3) The Commissioner General ascertains the taxpayer’s total liability connected to the offence committed including interest and penalties

     4) The Commissioner General ascertains that the taxpayer has unequivocally acknowledged committing the offence

    5) The Commissioner General ascertains that no action by URA such as a request for information, an advisory, notice of audit query, visit by compliance officers or anything similar to this has prompted the disclosure

     6) The Commissioner General ascertains that there is no pending investigation into the taxpayer’s affairs related to the offence disclosed

     7) Where the Commissioner General has confirmed that the application qualifies for the voluntary disclosure program, he or she issues a Voluntary Disclosure Certificate to the taxpayer. Where the Commissioner General ascertains that the taxpayer does not qualify for the voluntary disclosure program, he or she issues a rejection to the taxpayer

The Commissioner General has prescribed a Voluntary Disclosure Form (VDF) to be used for purposes of making Voluntary Disclosures, and any person applying under the Voluntary Disclosure Program will be required to fill the VDF. This form is available on the URA web-portal for free.

a) The Disclosure should not be limited to select errors or omissions or to specific taxation years or reporting periods

         b) The disclosure must be of full and accurate facts and documentation for all taxation years or reporting periods where there was previously inaccurate, incomplete or unreported information relating to any and all tax heads with which the taxpayer is associated

        c) Where the taxpayer is a corporation, the completeness condition must be satisfied in respect of all associated corporations

         d) A voluntary disclosure will not be rejected solely because it contains minor errors or omissions

         e) A voluntary disclosure will not be rejected solely because they are unidentified.

         f) A taxpayer should receive written notice indicating whether a disclosure has been approved or denied

        g) A taxpayer may only make one voluntary disclosure to URA. A subsequent disclosure will only be accepted in limited circumstances where the taxpayer can prove that the subsequent non-compliance was due to factors beyond the taxpayer’s control or that the taxpayer was unaware of the non-compliance at the time of the initial disclosure

       h) Where a taxpayer is already under investigation regarding the commission of one offence but voluntarily discloses information relating to the commission of another unrelated offence, the disclosure of the latter offence shall be considered a voluntary disclosure in Situation A

Voluntary Disclosure does not cover the following:

          a) The principal tax due from the voluntary disclosure

          b) Penalties, interest and fines already imposed for non or late submissions of returns

          c) A disclosure that relates to errors that would routinely generate an assessment if not otherwise disclosed; for example, arithmetical errors

          d) Where the Commissioner General has already received information available in the public domain regarding the specific taxpayer’s (or a related taxpayer’s) potential involvement in tax non-compliance for example from cases pending court decisions or a leak of offshore banking or other information that identifies the taxpayer

         e) Cases under audit or investigation

         f) Cases where an associate of the taxpayer is under audit or investigation and that audit or investigation would inevitably have led to what is being disclosed

        g) Where a person is in receivership or has become bankrupt

        h) It is important to note that voluntary disclosure does not absolve a taxpayer from their legal obligations under the tax laws such as filing correct returns, making proper declarations or paying duties, taxes or any other revenues by the prescribed due date and manner to URA i) Any taxes arising out of voluntary disclosure that remain outstanding after the date of disclosure shall attract interest in accordance with the law

Capital gains are profits from the disposal of a business asset, the sale of shares, or commercial buildings. This excludes trading stocks and depreciable assets. Capital gains arise when there is a profit from the disposal of non-depreciable business assets such as land or buildings, as well as the sale of shares and commercial buildings.

A business asset is any asset that is used or held ready for use in a business, any asset held for sale in a business, or any asset of a partnership or company.

A taxpayer is treated as having disposed of an asset when the asset has been sold, exchanged, redeemed, distributed, transferred by way of gift, destroyed or lost

Capital gains or losses are taxed in the year of income in which the taxpayer realizes the gain or loss.

A capital loss arises where there is a loss on disposal of non-depreciable business assets such a land or building, as well as sale of shares and commercial buildings.

Capital losses are allowable as a deduction.

Capital gain or loss = Disposal proceeds (consideration received) less cost base of the asset at the time of disposal.

Cost base is defined as the amount paid or incurred by the taxpayer in respect of the asset including incidental expenditure of a capital nature incurred in acquiring the asset and includes any consideration in kind given for the asset.

Projections can be made at the beginning of the year of income. A taxpayer can base their income projections on the previous year(s) to project income for the current year, and for new businesses or those who made losses in the previous year, provisional income tax can be determined based on the current year’s income and expenses.

There is no separate capital gains tax legislation in Uganda. However, capital gains are included in and taxed together with business income in accordance with Section 18(1) (a) of the Income Tax Act.

The gains from the disposal of business assets by an individual are added to business income taxed as business income using the individual rates, while gains from shares or a commercial building sold by an individual are taxable as property income using the applicable rates.

The gains from the disposal of business assets, sale of shares or commercial buildings sold by a corporate entity are added to gross income and are taxed at the standard corporate tax rate of 30%.

Where a business asset is sold after 12 months or more from the date of purchase, the cost base of the asset is calculated with consideration for inflation using the formula below;

CB x CPID/CPIA, where;

CB is the price that was originally paid for the asset;

CPID is the Consumer Price Index number published for the calendar month of sale; and

CPIA is the Consumer Price Index number published for the month immediately before the date on which the relevant asset was acquired.

Illustration:

Assume ABC investments Limited purchased a piece of land in June 2022 for Shs.10, 000,000 and sold it in August 2023 for Shs.25, 000,000.

The Consumer Price Index (CPIA) for May 2022 was 153.25 and the Consumer Price Index (CPID) for August 2023 was 181.67

In this case, the cost of acquisition of the land with inflation considered would be;

CB x CPID/CPIA, where;

CB= 10,000,000

CPID= 181.67

CPIA=153.25

10,000,000 x 181.67/153.25 = 11,854,486

So, the taxable capital gain would be;

25,000,000 – 11,854,486

= 13,145,514 UGX

And tax at 30% would be;

13,145,514 X 30%

= 3, 943,654 UGX

Where a business asset is sold within 12 months from date of purchase, there is no consideration for inflation when computing the cost base of the asset.

Illustration:

Using the example of ABC Investments limited above; if the land was purchased and sold within 12 months from the date of the purchase, the capital gains would be computed with no consideration for inflation by deducting the original purchase price (CB) from the selling price.

So, the taxable capital gain would be;

 25,000,000 – 10,000,000

= 15,000,000

 And tax at 30% would be;

 15,000,000 X 30%

= 4, 500,000 UGX

Gains or losses from the following disposals are not recognized in determining chargeable income (i.e. gains are not taxed and losses are not allowed as a deduction):
a) A transfer of an asset between spouses
b) A transfer of an asset between former spouses as part of divorce settlement or bona fide separation agreement,
c) An involuntary disposal of an asset to the extent to which the proceeds are re-invested in an asset of the same kind within one year from disposal,
d) The transmission of an asset to a trustee or beneficiary on the death of a taxpayer

Provisional income tax is estimated income tax. It is income tax paid in advance by a taxpayer instead of making a lump sum payment at the end of the year of income.

No. Provisional income tax paid is allowed as a tax credit against the income tax payable at the end of the year of income. (Reduces income tax payable at the end of the year of income.)

Excess tax paid can be refunded or offset against other liabilities.

The difference (outstanding tax) is paid by the taxpayer.

1. Provisional income tax payment allow taxpayers to distribute their tax liability across the year of income, eliminating the burden of a lump-sum payment at the end.
2. By fulfilling their tax obligations in instalments throughout the year, taxpayers can avoid penalties and interest charges on delayed or insufficient tax payments.
3. Taxpayers can plan their expenditures and investments more effectively, knowing that a portion of their tax liability has already been settled Provisional income tax payment contribute to better cash flow management.
4. Provisional income tax payment break down the tax liability into manageable chunks. This allows individuals and businesses to focus on their financial goals without the constant worry of a significant tax liability.
5. It helps in reducing stress that a taxpayer may undergo while facing a substantial tax liability at the end of year of income.
6. Provisional income tax is a legal obligation. Taxpayers who pay this tax therefore meet compliance requirements and, as a result, can easily acquire a Tax Clearance Certificate from URA and also access investment opportunities.

It is paid by persons subject to income tax, except taxpayers under the presumptive tax regime. The taxpayer pays the amount in installments as per the due dates provided by the Uganda Revenue Authority.

It is paid by persons subject to income tax, except taxpayers under the presumptive tax regime. The taxpayer pays the amount in installments as per the due dates provided by the Uganda Revenue Authority.

Projections can be made at the beginning of the year of income. A taxpayer can base their income projections on the previous year(s) to project income for the current year, and for new businesses or those who made losses in the previous year, provisional income tax can be determined based on the current year’s income and expenses.

Provisional income tax return and payment due dates:

A final income tax return is a declaration of the actual income earned in a year of income less the allowable deductions. Final income tax payable or claimable is the difference between final income tax due less tax credits related to the gross income declared (Withholding tax paid and provisional tax paid)

Final income tax return and payment due dates:

• Visit the portal, ura.go.ug, on the home page
• Click on e-services Go to stamp duty and select Declaration of stamp duty
• Fill in your name details and select instrument
• You will get an acknowledgement receipt and Payment slip to print and pay in the bank. Then take the forms and a copy of the payment slip to URA office for bar coding.
• Please note that, fixed instruments have fixed values. Once the declaration is initiated a payment slip will be generated immediately. For example, An Instrument for Agreement and a Caveat is fixed at Ush 5,000.
• However, for Advolerem instruments, the amount due is based on a rate applied on the value of the respective instrument declared. Therefore, the payment slip is obtained after verification of declaration is completed in any URA Service office next to you. For example, a Transfer of a given value, Mortgage deed 1% and 0.5% respectively.
• For Transfer of total value – land after completing the declaration and the government valuer assigning the government value of the land in question, you then submit the declared form together with the instruments for transfer of land to any URA Service office next to you to get the payment slip, take to the bank you selected at declaration and then visit any URA
  Service office next to you to obtain the stamp duty certificate.

• Note that this is available on the portal. After paying in the bank and getting the bar codes from URA office visit the web portal http://ura.go.ug and on the home page click on eservices, stamp duty then select Stamp Certificate issuance.
• Type in the Acknowledgement number and the barcode number obtained from URA office.
• Click on show details, the system will display the certificate for you to print.

• Note: The certificate is only printed once, If by any reason you close without printing you
  will need to apply for Duplicate at a cost.

Note that the service is available on the web portal. If you were not able to print the stamp certificate first time, you will apply to get a Duplicate certificate.

• Visit the portal http://ura.go.ug and on the home page click on e-services, stamp duty then select Duplicate Certificate issuance.
• Type in the certificate number and the barcode number obtained from URA office.
• Click on search to get the details, The system will generate A payment slip for you to print and pay the levy. After paying in the Bank you will visit the Portal again and on the home page click on e-services, stamp duty then select Stamp Certificate issuance.
• Type in the Acknowledgement number and the barcode number obtained from URA office.
• Click on show details, the system will display the certificate for you to print.

NOTE: The applicant must be over 18 years and above of age , and starter classes or groups are; A-Motorcycles, B-Motor cars with a seating capacity up to 7, Dual purpose and goods vehicles up to 3.5tons and H- Tractors

• Please visit the website ura.go.ug and on the home page click on e-services and go to payment.
• Then click on payment registration, then select NTR as Tax head and chose from the drop down of the NTR head, fill in all details in mandatory fields and click on accept and register.
• You will get a payment slip to print out two copies and proceed to the bank to clear.
• Thereafter, you will go to portal again and click on the link Download manual forms, Domestic taxes and download permit forms.
• Then select Click on TR VII form for the application of Full permit, Duplicate permit, Provisional permit, extension of permit class, and exchange of a foreign permit.
• Fill and take the stamped slip from the bank with the filled forms with the required attachments (Medical form) to Face Technology.

NB: Provisional permit is valid for three months and renewable at a cost.

• Please visit the website ura.go.ug and on the home page
• Click on e-services and go to payment then click on payment registration.
• Then select NTR as Tax head and chose from the drop down of the NTR head.
• Fill in all details in mandatory fields and click on accept and register. You will get a payment slip to print out two copies and proceed to the bank to clear.
• After, you will go to the URA webportal again and click on the link Download manual forms, Domestic taxes and download permit forms then select Click on TR VII form for the application of Full permit, Duplicate permit, Provisional permit,extension of permit class, and exchange of a foreign permit.
• Fill and take the stamped slip from the bank with the filled forms with the required
  attachments to Face Technology.

• Please visit the website ura.go.ug and on the home page click on e-services and go to payment then click on payment registration,
• Then select NTR as Tax head and chose from the drop down of the NTR head, fill in all details in mandatory fields and click on accept and register.
• You will get a payment slip to print out two copies and proceed to the bank to clear.
• Thereafter, you will go to URA webportal again and click on the link Download manual forms, Domestic taxes and download permit forms then select Click on TR VII form for the application of Full permit, Duplicate permit, Provisional permit, extension of permit class, and exchange of a foreign permit.
• Fill and take the stamped slip from the bank with the filled forms with the required attachments including Medical form endorsed by medical personnel to Face Technology.

Requirements
 Work permit/Defendant’s pass.
 Uganda operation ID passport for UN personal.
 National ID for East African member countries ( Kenya, Tanzania and Rwanda) for nonUgandans.
 Refugee identity cards issued by Prime minister’s office for refugees.
 Translation from Makerere University or own embassy if not in English.
 Diplomatic ID for Diplomats

•  Please visit the website ura.go.ug and on the home page
• Click on e-services and go to payment then click on payment registration.
• Then select NTR as Tax head and chose from the drop down of the NTR head.
• Fill in all details in mandatory fields and click on accept and register. You will get a payment slip to print out two copies and proceed to the bank to clear.
• Thereafter, you will go to portal again and click on the link Download manual forms,
• Domestic taxes and Permit forms then select Click on Form XII form for the application form for Permit renewal and fill.
• Take the stamped slip from the bank with the filled forms with the required attachments to Face Technology.

• Please visit the website ura.go.ug and on the home page
• Click on e-services and go to payment then click on payment registration, then select NTR as Tax head and chose from the drop down of the NTR head,
• Fill in all details in mandatory fields and click on accept and register.
• You will get a payment slip to print out two copies and proceed to the bank to clear
• Thereafter, you will go to portal again and click on the link Download manual forms, Domestic taxes and download permit forms.
• Then Click on TR VII form for the application of Full permit, Duplicate permit, Provisional permit, extension of permit class, and exchange of a foreign permit.
• Fill in and take the stamped slip from the bank with the filled forms with the required attachments including Medical form endorsed by medical personnel to Face Technology.

Please visit the website ura.go.ug and on the home page click on e-services and go to payment
then click on payment registration,

• Then select NTR as Tax head and chose from the drop down of the NTR head, fill in all details in mandatory fields and click on accept and register.
• You will get a payment slip to print out two copies and proceed to the bank to clear.
• Thereafter, you will go to portal again and click on the link Download manual forms, Domestic taxes and download permit forms then select Click on TR VII form for the application of Full permit, Duplicate permit, Provisional permit, extension of permit class, and exchange of a foreign permit.
• Fill in and take the stamped slip from the bank with the filled forms with the required attachments including Medical form endorsed by medical personnel to Face Technology

Requirements for Duplicate Permit:

LOST –
 Attach a written police statement, a newspaper advert.
 Change of Particulars: Affidavit and gazette, Payment of stamp duty.
 Duplicate fees paid.

ADD OR CHANGE OF NAMES: e.g. Husband’s or any acquired names, attach the following:

 Marriage certificate
 Birth certificate
 Affidavit

• Before validating vehicle details, please note the following;
  -The old registration book (logbook) must be in your names.
  -You need to have the serial numbers of both plates.
• Then Visit the URA web portal (ura.go.ug) and Login to your TIN account using TIN and password.
•  Under e-services, click on Motor vehicle registration, select Add vehicle details from the extended menu.
• Fill in the required details in all the provided pages and submit application.
• Upon submission, you will get an e-acknowledgment receipt, scroll down the page, click print to get the receipt for tracking status of your application. And wait for the response from the Processing office.
• Upon approval, you will get feedback both on your registered email and received messages on your portal account for either approval or rejection notice.

Note: the vehicle must have been validated and it has a new logbook, you can get one following
the guide below;

• Kindly note that the service is available online. Please visit the URA web portal, ura.go.ug and Login to your account with TIN and password.
• Under e-services select Motor Vehicle Registration from the menu. On the extended menu select Applications.
• Select new form and select duplicate in the purpose
• Fill in the details on the first page.
• Go to duplicate page and answer question 1. Fill in the field below up to number 5.
• Go to attachment page and select the document you will attach on the application
• Go Payment details page and select and click on Register payment. Select Bank and payment mode and click submit.
• On submission you will get an acknowledgement receipt and payment registration slip
• Print out and go and pay in the Bank and go to Licensing office with your application and the Book/plate will be processed.

Note that the process is done online and to apply for change of ownership you must have a new registration book in your names.

• Visit the URA web portal (ura.go.ug) and Login to your TIN account using TIN and password.
• Under e-services, Point on Motor Vehicles registration then select applications from the extended menu.
• Under form type, select new form, then Purpose of Application as Change of ownership.
• Fill in all the mandatory fields; then click on ReReg Trans & Dereg Page and enter the transferee (Buyer)’s TIN and, enter the reason for Transfer at the bottom of the page.
• Select the attachments and go to the payment Registration page and click on Register Payment. Details of transfer fees will Auto populate, select bank and payment mode then submit the application.
• Upon submission, you will get an e-acknowledgment receipt. Scroll down the page to print the receipt, print the form and payment slip. Make payments in the selected bank and submit application to Licensing office for approval with attachments.

Note that the process is only done online and to apply for Re-Registration you must have a new registration book in your names.

• Visit the URA web portal (ura.go.ug) and Login to your TIN account using TIN and password. Under e-services, Point on Motor Vehicles registration then select applications from the extended menu.
• Under form type select new form then Purpose of Application as Re-Registration.
• Fill in all the mandatory fields then click on ReReg Trans & Dereg page and select the plate category you want to change to.
• Select the attachments and go to the payment Registration page and click on Register Payment. Details of Re-Registration fees will Auto populate, select bank and payment mode then submit the application.
• Upon submission, you will get an e-acknowledgment receipt. Scroll down the page to print the receipt, print the form and payment slip. Make payments in the selected bank and submit application to Licensing office for approval with attachments.

Note that the process is only done online and to apply for Alteration you must have a new registration book in your names.

• Visit the URA web portal (ura.go.ug) and Login to your TIN account using TIN and password. Under e-services, Point on Motor Vehicles registration then select applications from the extended menu.
• Under form type select new form then Purpose of Application as Alteration.
• Enter vehicle number and check box alters vehicle details and checks the field you want to alter
• Click on Vehicle Details page and edit the details you want to change.
• Select the attachments and go to the payment Registration page and click on Register Payment. Details of Alteration fees will Auto populate, select bank and payment mode then submit the application.
• Upon submission, you will get an e-acknowledgment receipt. Scroll down the page to print the receipt, print the form and payment slip.
• Make payments in the selected bank and submit the application to Licensing office for approval with attachments.

Note that the process is only done online and to apply for De-Registration you must have a new registration book in your names.

• Visit the URA web portal (ura.go.ug) and log in to your TIN account using TIN and password. Under e-services, Point on Motor Vehicles registration then select applications from the extended menu.
• Under form type select new form then Purpose of Application as De-Registration.
• Click on ReReg Trans & Dereg page and the reason for De-Registration.
• Select the attachments and go to the payment Registration page and click on Register Payment. Details of De-Registration fees will Auto populate, select bank and payment mode then submit the application.
• Upon submission, you will get an e-acknowledgment receipt. Scroll down the page to print the receipt, print the form and payment slip.
• Make payments in the selected bank and submit application to Licensing office for approval
  with attachments.

Please note that you need the following requirements:

• An affidavit to this effect sworn before the Commissioner for Oaths with stamp duty
  certificate.
• A copy of a Public Notice run in the daily newspapers declaring your intention to transfer
  the motor vehicle
• A Court Order instructing the Licensing Officer to transfer the vehicle to your names.
• Copies of your current/valid identification documents
• Original registration book with transfer forms properly filled.
• Avail the motor vehicle to the Licensing Officer for inspection
• Then all necessary fees will be assessed, issued to you to effect the payment.
• Submit your application with the above attachments for approval

NB you should submit your application with an attachment of the newspaper advert which
is 14 days due from date of publication.

Note that this facility is only available for vehicles which have new registration books

• Visit the web portal ura.go.ug click on e-services.
• Under motor vehicle, click on search and certification
• Capture applicants TIN, if available, details will be auto populated in grey, or select No if
  you do not have a TIN and fill in the applicant details.
• Enter the motor vehicle number that you need to get details; select the type of application;
  fill in payment details; and then submit application. Upon submission, you will receive an eacknowledgment receipt.
• Click on the payment registration number to generate the payment slip that you will take to
  the bank to effect the payment.
• Upon payment in the bank, go back to http://ura.go.ug and click on e-services under motor
  vehicle and Select Motor vehicle search details.
• Enter the reference number and search code. Upon submission, you will see the vehicle
  search details.
• Note: If you paid for Search and certification you will get copies of the vehicle details from the
  licensing officer. However, if you paid for search you will only be in position to view the details
  online.

Note that this facility is only available for vehicles which have new registration books

• The interested party writes to the licensing office and makes declaration of instrument to
  pay stamp duty.
• Documents are delivered to Licensing office for acknowledgement and if the officer is
  satisfied with the details, an assessment to pay endorsement fee of Ug shs50000 will be
  raised.
• The interested party makes payment to the bank then returns the evidence to Licensing
  office.
• Upon confirmation of payment, the application will be processed and the registration book
  with Third Party Endorsement issued.

Renewal of dealers plate, PMO, PSV and OTV
PMO- Private Motor Omnibus
PSV – Public Service Vehicles
OTV – Owners Transport Vehicle

Note that this facility is only available for those who have dealer’s plates

• Visit the URA web portal (ura.go.ug) and Login to your TIN account using TIN and
  password.
• Under e-services, Point on Motor Vehicles registration then select Dealer’s License
  applications from the extended menu.
• Open DL Details Page fill in all mandatory fields, select the attachments and proceed to the
  payment registration page and select the payment head and subhead and click add.
• Select bank and mode of payment and submit.
• Upon submission, you will get an e-acknowledgment receipt. Scroll down the page to print
  the receipt, print the form and payment slip.
• Make payments in the selected bank and submit application to Licensing office for approval
  with attachments.

• Note that this facility is only available for those who have OTV plates.
• Visit the URA web portal (ura.go.ug) and Login to your TIN account using TIN and
  password. Under e-services, Point on Motor Vehicles registration then select Owner’s
  Transport Vehicle applications from the extended menu.
• Open OTV Details Page fill in all mandatory fields, select the attachments and proceed to
  the payment registration page and select the payment head and subhead and click add.
• Select bank and mode of payment and submit.
• Upon submission, you will get an e-acknowledgment receipt. Scroll down the page to print
  the receipt, print the form and payment slip. Make payments in the selected bank and
  submit application to Licensing office for approval with attachments.

• This is all done at the Transport Licensing Board at Old Port bell Road next to Meat Parkers.
  All URA only helps the client register a Payment Online and It’s done in the following ways;
• Visit the portal ura.go.ug, Click on E services
• Under Payments select Payment registration
• Under Tax Head select Other NTR
• Under Details of other NTR select Ministry of Works and Transport
• Then another drop down menu will show up where you select PSV and PMO
• Another drop down Menu will show up of category where you will select
• Continue and fill in the Payment slip
• Then accept and Register the payment, A payment slip will display to print out and make
  payment in the bank then take the evidence of payment to Transport Licensing Board
  Ministry of Works.

A return of income is a declaration made on prescribed form to the commissioner on which income earned or a loss made during the period is declared. Examples are PAYE Return, Income tax return, VAT return, Local Excise duty return, WHT return, Gaming and pool bating returns etc.

• Every tax payer who has chargeable income other than a resident individual whose chargeable income is below the thresh hold.
• In case of resident company, a return should be filled for all global income.
• Partnership

• A non –resident person whose income is derived from sources in Uganda and is subjected to WHT as a final tax.
• A resident individual whose gross income consists exclusively of employment income derived from a single employer and from which tax has been withheld under the PAYE system.
• A resident individual whose total chargeable income for the year of income is below the threshold.

• Provisional return (Individual) – 3 Months After the commencement of the year of income
• Provisional return(Non-individual) – 6 Months after the commencement of the tax payer’s year of income
• VAT – 15 Days after commencement of the following month
• PAYE – 15 Days after commencement of the following month
• Gaming and Pool Betting Tax (GPBT) – Weekly
• Local Excise Duty (LED) – 15 Days after commencement of the following month for services For goods in the 21st day
• WHT – 15 Days after commencement of the following month

•  A provisional return is a declaration made by the tax payer to URA showing his/her estimated annual income and the corresponding tax payable for that year of income. (Return for the next period)
• A final return is a declaration made by the taxpayer to URA showing his/her actual income earned including actual tax payable by the tax payer for that year of income. (Return for the past period)

• Kindly note that the service is available online. Please visit the URA web portal, ura.go.ug and Login to your account with TIN and password. Under e-services, select e-returns, and then select the type of return to be filed, Download the return template
• Save the template to your preferred location on your computer, you are not supposed to change the default file name,
•  Open the template, before filling out the template; enable macros by following the instructions on the sheet labeled help, on the form you have downloaded, after enabling macros, close the file and open it again, you should get a pop up message that” Please DO NOT cut and paste any values in the sheet “
• After filling in all the required information, validate the form by clicking the VALIDATE button on the last page of the return to generate an upload file.
• Save an upload file on the preferred location, It is better not to rename the upload file
• Log on to your account again, Under e-services, select e-returns, and then select the type of return to be filed, select the return period Enter text image as it appears, click on browse to attach an upload file, click upload to submit the return online.
• If the upload is successful, click Submit, to submit your return
• An e-Acknowledgement receipt will be generated and a copy sent to the email address provided at registration and the TIN account. An e-Acknowledgement receipt will be generated and a copy sent to the email address provided at registration and the TIN account.

• Kindly note that the service is available online. Please visit the URA web portal, ura.go.ug and Login to your account with TIN and password.
• Under e-services, select e-returns and go to amendment section and select the type of return to be amended.
• Download the return
• Upon clicking on download template for amendment, the system will display another window where you need to input the return period and click submit.
• On clicking in the above box, the system will bring another window where you need to download the original return that was submitted.
• The original return will appear in a compressed (encrypted) file which you can save in a desired location. Double click on the folder to get the screen below.
• Double click on the encrypted excel file, then wait as the system processes the file
• Under section B select status as amended, fill in the reference number for the original return and date when return was filed.
• Change the details intended and generate an upload file, save the upload file on the desired location.
• Log on to your account again, under e-services, select e-returns, and go to amendment section and select the type of return to be amended.
• Select the return period Enter text image as it appears, click on browse to attach an upload file, click upload to submit the return.
• On submission an acknowledgment receipt will be generated.

• Kindly note that the service is available online. Please visit the URA web portal, ura.go.ug and Login to your account with TIN and password.
• Under e-services, select e-returns, under others select View History
• On the page that opens Use the date selector to choose appropriate return period and the return form, and click show.
• Details will appear, click on the reference number highlighted in Blue to print the forms and the receipt

• Please note that the error occurs when you rename the template, that is to say; when you give it a different name or add any unique character. Or when you copy, cut and paste in the template.
• Renaming disables security settings in the template and the system will not be able to read the file. You are advised to maintain the names given by the system.
• Please maintain the file name given by the system, do not copy, cut and paste in the template and also observe the formats of values defined in the template.

•  A person (individual or corporate) who employs/remunerates an individual Employee:
•  An individual engaged in an employment.
• Position of an individual in the employment of another
• Directorship of a company
• A position entitling the holder to a fixed or ascertainable remuneration. This may be contractual, permanent or part time
• Holding or acting in any a public office
• Employment income comprises of the following amounts according to the law:-
• Amount of private/personal expenditure discharged or reimbursed by the employer
• The value of any benefits in kind provided by/on behalf of the employer
• Any amount in compensation of termination of employment or contract
• Insurance premiums paid by a tax-exempt employer for life insurance of an employee and or his dependents
• Payments in respect of change of employment/contract terms or payment for agreement to any restrictive conditions of employment
• Wages, salary, leave pay, payment in lieu of leave, overtime pay, fees, commission, gratuity, bonus, and the amount of any traveling by virtue of one’s employment, entertainment, utilities, cost of living, housing, medical or other allowance.
• Value shares received by an employee under employee share acquisition scheme less consideration if any Consideration for the grants or option to acquire shares
• Amount of any gain on disposal of a right or option to acquire shares under an employee share scheme.

NOTE: Each or any of the above in combination comprise employment income

• Pension: Pension is tax exempt
• Medical Expenses: Discharge or reimbursement of an employee’s medical expenses Life insurance: Premiums paid by a taxable employer for insurance of the life of an employee or his/her dependent
• Official Employment expenditure: Allowances for or discharge or reimbursement of expenses met by an employee while performing duties of employment
• Meals/refreshments: The value of meals/refreshments provided to all employees at equal terms in premises operated by or on behalf of the employer
• Retirement fund: Employer’s contribution to a retirement fund for the benefit of the employee (employee’s contribution is taxable)
• Shares: The value of a right or option to acquire shares granted to an employee under an employee share acquisition scheme
• Local Service Tax: This is deductible before computing tax.
• Other benefits: Any benefit whose total value is less than Shs. 10,000 during the month.
• Threshold: The first Shs. 235, 000 per month is tax free for all resident employees.
• Terminal benefits: 25% of terminal benefits (for employees who have served the employer for at least 10 years)
• Transport Costs: Cost of passage incurred by employer in respect of employee’s appointment if recruited out of Uganda for employer’s sole purpose (only applies to Non –Ugandans)
• Passage costs
• Allowances/Reimbursement: of the actual cost of accommodation and travel; meals and refreshments in the course of performing employment duties

It is facilitation directly/indirectly by an employer of an employee in relation to past, present or future employment (not necessarily contractual). A benefit in kind is one provided by an employer, third party of an employer or associate of an employer.

Taxable Non cash Employment benefits under the law include but are not limited to:-
Private use of official motor vehicle

• Provision of domestic servants , utilities, house keeper, chauffer
• Meals, refreshment, entertainment
• Relief of debt obligations/interest
• Waiver of obligations of the employee by the employer
• Any other benefit provided by the employer
• Provision of property by an employer to an employee (at non-arm’s length terms)
• Provision of residential accommodation
• Difference between interest at statutory rate and rate at which loans are granted

• A benefit need not be provided by the employer or provided to the employee. It can be provided by the associate of the employer or can be provided to an associate of the employee.
• A benefit is said to have been obtained in respect of employment:
• When it is provided by an employer or by a third party under arrangement with the employer or an associate of the employer
• When it is provided to an employee or an associate of an employee
• When it is provided in respect of past, present or prospective employment
• The valuation of benefits for the purposes of subsection (3) of section 19 of the Act is determined as follows.

1. 1. Where a benefit provided by an employer to an employee consists of the use or availability for use, of a motor vehicle wholly or partly for the private purposes of the employee, the value of the benefit is calculated according to the following formula –(20%x A x B/C) – D where,
      A. Is the market value of the motor vehicle at the time when it was first provided for the private use of the employee;
      B. Is the number of days in the year of income on which the motor vehicle was used or available for use for private purposes by the employee for all or a part of the day;
      C. Is the number of days in the year of income;
      D. Is any payment made by the employee for the benefit.
   2. Where a benefit provided by an employer to an employee consists of the provision of a housekeeper, chauffeur, gardener, or other domestic assistant, the value of the benefit is the total employment income paid to the domestic assistant in respect of services rendered to the employee, reduced by any payment made by the employee for the benefit. However provision of a security private guard is not classified as a taxable benefitFor example if the company pays a gardener sh. 150,000 per month, but the employee contributes sh. 20,000 per month, the benefit derived by the employee is sh. 130,000 (i.e.150,000 – 20,000). If the employee does not contribute anything, the benefit is sh. 150,000.
   3. Where a benefit provided by an employer to an employee consists of the provision of any meal, refreshment, or entertainment, the value of the benefit is the cost to the employer of providing the meal, refreshment, or entertainment, reduced by any consideration paid by the employee for the meal, refreshment, or entertainment. For example if the meals are provided for 26 days in a month, each meal costing3,000 and the employee not contributing anything, then the benefit is sh.78,000 per month (3,000 x 26).
   4. Where a benefit provided by an employer to an employee consists of the Provision of utilities in respect of the employee’s place of residence, the value of the benefit is the cost to the employer of providing the utilities reduced by any consideration paid by the
      employee for the utilities.In this case, the actual payment receipts from the utility company can be used to ascertain the
      value (less actual contribution by the employee if any).
   5. Where a benefit provided by an employer to an employee consists of a loan, or loans in total, exceeding one million shillings at a rate of interest below the statutory rate, the value of the benefit is the difference between the interest paid during the year of income, if any, and the interest which would have been paid if the loan had been made at the statutory rate for the year of income. Statutory rate here refers to the Bank of Uganda discount rate at the commencement of the year of income. Example: if an employer gives an employee a school fees loan of sh.400,000;a furniture loan of sh. 500,000 and an appliances loan of sh. 300,000 at 10% interest per month when the statutory rate is 15%, the benefit would be sh. 60,000 ( i.e. 1,200,000 x 15%) – (1,200,000 x10%) = 180,000 – 120,000.
   6. Where a benefit provided by an employer to an employee consists of the waiver by an employer of an obligation of the employee to pay or repay an amount owing to the employer or to any other person, the value of the benefit is the amount waived. Example: In the month of January 2015, an employee owed a bank sh. 300,000 . The employer decided to pay the full amount for the employee on 31st January 2015 and opted not to recover that amount from the employee. The employee has obtained a benefit equal to sh. 300,000 for the month of January, which should be part of her employment income.
   7. Where a benefit provided by an employer to an employee consists of the transfer or use of property or the provision of services, the value of the benefit is the market value of the property or services at the time the benefit is provided, reduced by any payment made by the employee for the benefit. Example: The Company transferred a car valued at sh. 5,000,000 to an employee in February 2014. The employee was asked to contribute sh. 1 ,000,000 for that car. The employee derived a benefit equal to sh. 4 million in February, which should be included in his employment income.
   8. Where a benefit provided by an employer to an employee consists of the provision of accommodation or housing in kind, the value of the benefit is the lesser of:
      1. the market rent of the accommodation or housing reduced by any payment made by the employee for the benefit; or
      2. Fifteen per cent of the employment income, including the amount referred to in paragraph (a), paid by the employer to the employee for the year of income in which the accommodation or housing was provided.
      a. the market rent of the accommodation or housing reduced by any payment made by the employee for the benefit; or
      b. Fifteen per cent of the employment income, including the amount referred to in paragraph (a), paid by the employer to the employee for the year of income in which the accommodation or housing was provided Example: A company pays an employee basic salary sh. 3,000,000 per month; transport allowance sh. 300,000 per month and medical allowance sh. 200,000per month. They provided him with a company house whose market rent is sh. 600,000 per month for which he contributes 50,000 per month. The benefit derived by this employee is the lesser of:
      a) (600,000 – 50,000) = 550,000 and
      b) 15% (3,000,000 + 300,000 + 200,000 + 550,000) = 607,500 In this case the housing benefit is sh. 550,000

NB. Non-resident employees are not entitled to the threshold (Shs 235,000); so at every
amount under rates of tax, add shs.23,500 or (10% of 235,000)

• Employees who are engaged on part-time basis are deemed in principle to be earning income from more than one source.
• Part-time allowances/earnings are taxed at a flat rate of 30% of the gross
• An employee aggrieved by this treatment may submit a return of emoluments from all sources and make a claim of tax overpaid.

• What are the obligations of an Employer
•  Withholding: To deduct the correct tax at the time of effecting payment to a liable employee.
• Remitting: To remit the total tax by the 15th day of the immediately following month.
• Accountability: Account the tax deducted from every employee on a monthly basis.
• Maintenance of Employees’ Records: To maintain records and keep them for inspection by URA on demand for at least five (5) years

An Employee:

• Is not required to furnish return if taxpayers source of income is only one employment and tax is fully deducted and paid source
• Is entitled to claim refund of over-paid tax where applicable
•  Is entitled to accountability for all taxes deducted and paid at source by the employer.

Therefore it is in the interest of the taxpayer to file a return of income where he/she has multiple source of income. No one can enjoy a refund of overpaid tax without making a declaration.

If you are deriving income from more than one source, complete an end of year return and declare:

• Total income from all sources including business income.
• Total tax paid at source such as PAYE, Withholding tax or provisional tax. (This excludes presumptive tax and rental tax paid by such employee).
• Tax payable.

An employer who fails to withhold tax as required by law is personally liable to pay the tax together with any penal tax and interest thereon.

Taxpayer Identification Number in Uganda is a unique identifying number assigned to every taxpayer by Uganda Revenue Authority (URA) for tax administration purposes. Any person who is likely to transact in any tax related business with URA, shall be required to apply for a TIN. The TIN is therefore an administrative requirement and applies to all taxpayers regardless of the tax
transaction.

• Correspondences with URA
•  Management of your account on the URA web portal.
•  Filing VAT Refunds
• Payments of tax and non-tax revenue
•  For customs transactions(imports and exports)
• To interface with other clients

• Any one of the following; Passport, Visa, Driving permit.
• Diplomatic Mission/Embassy
• Letter from the current respective Head of Mission.
• Letter from the Permanent Secretary Ministry of foreign affairs.
• Diplomatic ID

• Logon to an internet enabled computer and open the URA web portal – http://ura.go.ug
• Download Tin registration template, fill it together with the VAT Annexure.
• Select diplomatic VAT registration and choose VAT relief entitlement.
• Creation of an account
• After approval of TIN, a notification e-mail containing:- TIN, effective date of registration and pass code is sent to the client’s e-mail.
• Go to the Web Portal http://ura.go.ug and click create account. Follow the prompts.
• Once you have created an account, you shall receive an e-mail with your login credentials.
• Use this information to login and create your password (Please read the Password Policy).
• Management of the account
• Password should be changed every fifty (50) days
• In case you forget the password, use your security question
• services@ura.go.ug should be placed on your safe senders list or trusted sender list or organization white list since most of the e-mails are auto generated

•  Kindly note that the service is only available online. Please visit the URA web portal, ura.go.ug
• Click on eservices, select register for taxes on your right hand side and Select the Application form you want to fill.
• Select new form and down load TIN template, save the template maintaining the name given by the system.
• Open the template and enable macros-see the guide on read me work sheet (You should see the following message “please DO NOT cut and paste any values in the sheet”) confirming that macros are enabled, then enter relevant information in the template in the required format.
• After filling the required details click on Validate button to generate an upload file.
• Save the upload file maintaining the name given by the system.
• Go back to the web portal (ura.go.ug), click on eservices, and select register for taxes.
• Select the type of application, new form, fill in the applicants’ name and browse for the saved upload file then enter the given text as it appears.
• Agree to the terms and conditions and click Upload. The system will validate, if no errors found then submit button will display, click submit.
• On Submission, you will receive an instant e- acknowledgement receipt scroll to the bottom to print the receipt and also click on print for to print the submitted forms.
• Attach valid copies of the identification documents that you indicated in your application plus the signed Terms and Conditions to your application form and submit to any nearest URA domestic Tax Office within 10 days.

• To Enable Macro FOR EXCEL 2007 and above, Please follow steps below;
• Click the Microsoft Office Button/File on top of the left hand side of the template and then click on Excel Options or select options
• Click on Trust Center, click Trust Center Settings, and then click Macro Settings
• Select enable all macros. Click on OK on macro settings page and OK on excel options page.
• Close the template and open afresh. Note: You should see a pop up message “please DO NOT cut and paste any values in the sheet” on open the template implying the macros were successfully enabled

• Note that if you were not able to print the forms on submission, you can retrieve and print following the guide below.
• Visit the web portal (ura.go.ug) Click on eservices.
• Go to Print Submitted Form on the right hand side and enter in your Reference Number and the Search Code as they appear on the Acknowledgement Receipt that you received after submitting your application on the URA web portal.
• Click on the print form button. This will open up a new page showing details of the Application form which you submitted on the URA web portal with a Print button at the bottom.
• Click on the print button to print out your application form for submission to any nearest URA domestic tax office.

• Please note that you need to have a new TIN to access the services. This is done online
• Go to the web portal (ura.go.ug) and login into your account using your tin and password, select E-Registration under eservices and click on registration under tax agent registration.
• Go to Tax Type Details and tick the tax type/s that you will be filing for your clients, fill in the Activation date using the date selector and submit.
• You will receive an Acknowledgement Receipt that bears a reference number and an approval notice will be sent to your registered email address once the application is approved.

AMENDMENT OF REGISTRATION DETAILS

This is the process where a taxpayer makes changes to the details previously provided to URA during the registration process. Amendments apply to both individuals and Non-individuals;

There are two types of amendments;

1. Manual amendments:- These apply to a person who cannot access the email address provided to URA during the TIN registration process.
2. Online amendments:- This applies to the rest of the amendments types.

Read More: Ammendment of TIN details

1. What is an Instant TIN?

It is a TIN registration process used in scenarios where the company/entity directors don’t have TINs yet. It enables the company/entity and its directors obtain TINs at the same time. An application is done online by completing and uploading an excel Template for both the entity and the directors.  The TIN applications are subject to verification and approval by a URA staff.

Read More: Group registration

1. What is TIN Registration- Individual

It is a TIN registration process used by an individual to obtain a TIN from URA. An application is done online by completing and uploading an excel Template. The TIN application is subject to verification and approval by a URA staff.

Individual registration

1. What is an Instant TIN?

It is a TIN registration process that is done using an online web form where a TIN is generated instantly upon submission of the application. This application is not subject to verification or approval by URA staff.

Read More: Instant TIN registration

1. What is TIN Registration- Non-Individual

It is a TIN registration process used by companies/entities to obtain a TIN from URA. An application is done online by completing and uploading an excel Template. The TIN application is subject to verification and approval by a URA staff

Read More: Non-individual registration

1. What is stamp duty registration?

    This is a registration process for financial institutions and insurance institutions that deal with bulk stamp duty transactions go through before they can be permitted to file/submit stamp duty returns (Bulk Assessment returns) and be able to generate bulk stamp certificates.

Read More: Stamp duty registration

Key Information under VAT Registration

VAT REGISTRATION

VAT registration is the process of getting eligible persons put or recorded on the VAT Register.

VAT THRESHOLD

This refers to the minimum level of taxable turnover above which a person is required to register for VAT. The current annual threshold is Shs 150 million. However for registration purposes, this is determined on a quarterly basis. i.e. it is Shs 37.5 million in any three consecutive calendar months.

WHO IS REQUIRED TO REGISTER FOR VAT?

There are two categories of persons that are required to register for VAT under the VAT Act. These are

Read More: VAT registration