Payment Services

This is a process where a taxpayer reports accurately, correctly and in completeness all tax obligations according to the tax laws to Uganda Revenue Authority in a prescribed format within a specified period.

Expected Delivery Time and Cost

 Expected Delivery Time

URA will send  an Auto notification of receipt of your return declaration upon submission.

Cost of the Service : FREE

Who is Eligible to File a Return?

The following are eligible for return filing.

  • 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

Please Note:

The following are persons who are not expected to file tax returns;

  • A non-resident whose income is derived from sources within Uganda and is subjected to withholding tax as a final tax e.g. International payments or payments to non-resident public entertainers, sports persons, contractors or professionals.
  • 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 stated threshold in the income tax Act.

Read More Filing of returns

What is a Return?

A return is a declaration of transactions that took place during a particular period for purposes of ascertaining the tax position for that period.

Who is required to file a return?

All persons with income exceeding 2,820,000 a year, save for employees who earn income from only employment and with one employer.

When is a return supposed to be filed?

  • Annual returns i.e. Income Tax, within six (6) months from the end of the financial period e.g. taxpayers with 30th June as the accounting date, the deadline to file returns is 31st December every year.
  • Monthly Returns i.e. VAT, WHT, PAYE, LED it is the 15th day of the month following the return period
  • Weekly Return i.e. Gaming and Lotteries returns, by Wednesday of every week.

What can I do if am running out of time to file a return?

You can apply for an extension to seek permission to file a return late however the extension cannot exceed an aggregate of 90 days. This extension shall not change the due date of payment of tax due for that period.

What do I need to file a return?

All the information required to file that particular return. E.g. for VAT you need all purchase and Expenses and Sales (Including all taxable and exempt sales) transactions. Including those transactions where VAT has not been charged or incurred.

Read More Return filing

What is an assessment?

An assessment is any decision of the commissioner which, under this Act, is subject to objection and appeal. An assessment includes;

  • The ascertainment of the chargeable income of the taxpayer and the tax payable thereof for that year of income and it includes a deemed assessment.
  • The ascertainment of the rental income of a taxpayer and the amount of tax payable thereof.
  • The ascertainment of the amount of penal tax payable by a person.

 Types of assessments

 There are two types of assessments.

  1. Self-Assessments. This is a self-declaration of the tax payable made by a tax payer through filing a return, including one with a nil amount.

Self-assessment returns include the following:

  • An Income Tax return;
  • A Rental income return;
  • A VAT return;
  • An Excise Duty return;
  • Any other self-assessment return under the tax law.
  1. Administrative Assessments representing notices of assessment for tax served by the commissioner.

Under Administrative assessment we have;

  1. Default assessment.

Is a declaration issued by the authority to the taxpayer when he/she fails to furnish a self-assessment return for any given tax period as required by the tax law.

  1. Advance Assessment;

 This assessment is issued if the Commissioner general  is satisfied that there is a risk that a taxpayer may delay, obstruct, prevent, or render ineffective payment or collection of tax that has not yet become due.

  • It may be made before the date on which the taxpayer’s tax return for the period is due.
  • The assessment can be issued if a taxpayer defaults in submitting an advance return when requested by the CG. However the CG can also issue this assessment without notice.
  • This assessment can be objected to and can also be amended.
  • For Default or Advance assessments, the taxpayer’s return for the tax period shall be accepted if filed, and the return shall take precedence over the assessment.
  1. Additional Assessment

 This is an assessment amending a tax assessment made for a tax period to ensure that the taxpayer is assessed in respect of the correct amount.

(2) An additional assessment under subsection (1) may be made;

(a) at any time, if fraud or any gross or willful neglect has been committed by , or on behalf of the taxpayer, or new information has been discovered in relation to the tax payable by the taxpayer for a tax period;

(b) in the case of an additional assessment, within three years from the date of service of the notice of the additional assessment; or

(c) in any other case, within three years after the date;

  • the taxpayer furnished the self-assessment return to which the original assessment relates; etc

Either of these can lead into a discharge or additional assessment. Every assessment should be printed, filed and a copy sent to the taxpayer. Assessments may be physically delivered, posted, or emailed (legally delivered).

  1. Amended Assessment.

This is an assessment given to correct an error made before the expiry of 2 years from the making or issuing of the assessment requiring amendment.

 

This is a process where Diplomats /Diplomatic missions claim a refund of money paid as VAT on all their expenses made in Uganda.
Such a refund is given to only the privileged persons and these include; Diplomats, Diplomatic missions e.g. embassies and entities listed in the first schedule of the VAT Act.

Read More: DIPLOMATIC VAT REFUND & others-service catalogue

 

Step by step on how to apply for a Diplomatic VAT refund
PLEASE NOTE: The process for diplomatic refund starts by the diplomatic mission filling a
diplomatic VAT return.
File a return online using return template: DT-2032. (Follow step by step of filling a diplomatic return)

Read More: Diplomatic VAT refund-step-by-step

Step by step on How to Apply for refund of withholding, PAYE, individual and
corporation tax
Use the following guide to apply for a refund for the above use the following guide

Step 1:
At the home page (ura.go.ug)
Click on download manual forms under the menu you don’t need to login to;

Read More Income tax refund Step-by-step

What is objection?
An Objection is a communication in writing from a taxpayer to the Commissioner/Commissioner General expressing dissatisfaction with a tax decision within forty five days after receipt of notice of a tax decision.

An objection shall be in the prescribed form and shall state the grounds upon which it is made and must contain sufficient evidence to support it.

Who is required to do it?
A taxpayer who is dissatisfied with a tax decision issued by the authority
Why should one object?

Read More: OBJECTIONS-service catalogue

What is a refund?
Refund is a repayment, reimbursement or compensation
A tax refund is the difference between taxes paid and taxes owed. This may be as a result of taxes paid in error or in excess of tax assessed or due.

Refund Process
This is a process where a taxpayer claims money that was over paid to URA as tax.

Why you would apply for a Tax Refund
The process provides you with an opportunity to use the refunded money to offset a tax liability for any other tax head.
The refunded money can be used to increase the cash flow in your business operations.

Read More: Refund Q & A

What is a refund?
Refund is a repayment, reimbursement or compensation
A tax refund is the difference between taxes paid and taxes owed. This may be as a result of taxes paid in error or in excess of tax assessed or due.

Refund Process
This is a process where a taxpayer claims money that was over paid to URA as tax.

Read More: REFUNDs-service catalogue

Create Step by Step guides for;

  1. TIN Registration-
    1. INDIVIDUAL
    2. Limited Company
    3. Partnership
    4. Diplomatic Missions
    5. Government Institutions and Funded Projects
    6. Local Authorities
    7. NGOs and CBOs

Read More: SC Step by Step guides

Step by step guide for VAT Refund Process
Step 1:
Go to https://ura.go.ug

Read More: VAT refund-Step-by-Step

  1. It enables the taxpayer to effect all URA taxes such as Income Tax, VAT, and duties such as Stamp Duty, Customs Duties among others.

Please Note:

  • You may register a payment at your convenience; one does not need to go to a URA service center.
  • You are free to select a bank of your choice from the list provided on the URA web portal.
  • You can change payment to the bank of your preference at any time.
  • You can correct any error in the payment details by printing another pay slip using the re-registration functionality.
  • You can register and make a payment even if you do not have a TIN.
  • You can make installment payments for a tax liability ‘But’ you must agree with your tax office on the Installment payments. Non-individuals remit provisional tax in two half year installments and individuals remit provisional tax in four quarterly installments. This also applies to Rental Tax.

Caution

  • URA payments do not include bank charges and must be specific on the mode of payment, i. e, Cash, Cheque, among other provisions.
  • The client can only register a payment for a single Item at a time
  • On registering a payment, a copy of the slip is always sent to the registered email of the client.
  • One does not need a URA bank account number to make a payment.
  • All payments must be done in Uganda shillings any other currency should be converted using the URA exchange rate as provided on the URA web portal.
  • A payment should be tagged to a particular item, e.g. Tax head, NTR transaction, ONTR among others and Tax payer.
  • The figure put in the field of amount should neither have commas nor decimals.
  • A payment registration number once generated is valid for 21 days
  • Where a TIN is used when registering a payment, the client must confirm the details auto populated in the different fields belong to that TIN.

 Payment Requirements

  • The taxpayer must be specific on the mode of payment, i. e, Cash, Cheque among other provisions.
  • Where a TIN is used when registering a payment, the taxpayer must confirm the details auto populated in the different fields belong to that TIN.
  • A payment registration number once generated is valid for 21 days.
  • A taxpayer is free to select a bank of their choice from the list given on the URA web portal.
  • The figure put in the field of amount should neither have commas nor decimals.
  • All payments must be done in Uganda shillings any other currency should be converted using the URA exchange rate as provided on the URA web portal.
  • On registering a payment, a copy of the slip is always sent to the registered email of the taxpayer.
  • A taxpayer who fails to pay up his/her tax liability by the due date, there will be an automatic imposition of interest at the configured rates.
  • Payments should be done within 45 days in case of service of an assessment.

The type of Payment Registration information for the different persons includes:-                                                                           

  • Payment by Tax Head
  • Payment for Non-tax revenue (NTR) e.g. drivers permit etc.
  • Payment for Other non- tax revenue payments (ONTR) like for passport or police express penalty
  • Payment Re-Registration
  • Payment for presumptive tax
  • Payment for advance Income tax on motor vehicle
  • Instalment payment of taxes

 

PAYMENT BY TAX HEAD

 

Service Description

This is the process for registering a payment for a tax type e.g. Income Tax, VAT, Excise duty, Withholding tax, Gaming and Pool Betting tax etc. on the URA Portal.

 

Please Note:

Automatic Compliance for Non Payment or Late Payment

Compliance means adherence to provisions of the Law. If the taxpayer is not making payment before or on the due date then interest will be imposed on unpaid amount. Automatic compliance for non-payment or late payment will be applicable to Domestic taxes mentioned below;

  • Income Tax
  • VAT
  • Excise Duty
  • GPBT

A person who fails;

  1. to pay any tax, including provisional tax;
  2. to pay any penal tax; or
  3. to pay to the Commissioner any tax withheld or required to be withheld by the person from a payment to another person, on or before the due date for payment, is liable for interest at a rate equal to two per cent per month on the amount unpaid calculated from the date on which the payment was due until the date on which payment is made. Interest charged shall be compound interest except for income tax where simple interest is charged.

Due date of payment is decided based on following

  • In case of self-assessment; this will be the same as due date for providing the return.
  • In any other case; within 45 days from the date of service of the notice of assessment.
  • In case taxpayer has lodged a notice of objection to an assessment, the amount of tax payable by the taxpayer pending final resolution of the objection is thirty per cent of the tax assessed or that part of the tax not in dispute, whichever is greater. However, the Commissioner may waive the amount or accept a lesser amount than is required to be paid in a case an objection has reasonably been made to an assessment. Interest shall be imposed on amount of tax payable.
  • Permission to pay tax due by installments does not prevent a liability for interest arising on the unpaid balance of the tax due.

 

Cost for the service

Free of charge

Where to get the service

https://ura.go.ug

All URA service offices

Expected Delivery Time

We shall acknowledge receipt of your payment registration “INSTANTLY” upon submission in form of a Payment Registration Slip containing a unique number.

User guide

Step by step guide for how to register a Payment by Tax Head

Step by step on How to register a payment on the web portal

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