5.1 The claimant fills in form C.31 according to S.139(1)of the EACCMR 2010 and attaches all the necessary documents relating to the refund claimed and lodges it to Supervisor Refunds. This should be within 12 months of exportation of goods from Uganda.

5.2 Supervisor Refunds Unit on receipt of the claim will face vet it, records it in a receiving register, assigns a reference number and allocates it to the auditor for review.

5.3 Upon completion of the review, the auditor shall prepare an audit report highlighting the following The major highlights of the DDB claim.

5.3.1 Brief background.

5.3.2 Objectives

5.3.3 Documents attached to the claim

5.3.4 Observations/findings should reflect computations arriving at the amount being claimed.

5.3.5 Recommendations.

5.4 The referenced report together with the claim file is then forwarded to Supervisor of the Refunds unit for review.

5.5 Refunds amounting up to UGX 1, 000,000 shall be recommended by the Supervisor Refunds and authorized by Manager Customs audit.

5.6 While refund amounts above UGX 1,000,000/= but less than 10,000,000/= shall be recommended by the Manager Customs Audit and authorized by AC Customs Audit.

5.7 Refunds amounts above UGX 10,000,000/= shall be recommended by the AC Customs Audit and authorized by Commissioner Customs.

5.8 A memo shall be generated by the auditee for the approving authority and the claim shall be forwarded to the office of AC Finance Division for payment.

5.9 A photocopy of the claim together with all the documents on the claim file is retained in Customs Audit Refunds Unit for future reference.


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