Payment Services
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.
- 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.
- Administrative Assessments representing notices of assessment for tax served by the commissioner.
Under Administrative assessment we have;
- 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.
- 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.
- 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).
- 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.
- 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
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;
- to pay any tax, including provisional tax;
- to pay any penal tax; or
- 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
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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