Can URA review the current withholding tax framework to better accommodate SMEs and informal sector players?
Dear Reader,
The Ministry of Finance, Planning and Economic and Development (MoFPED) is the tax policy arm of Government and Parliament is the legislature. URA’s mandate in tax policy is simply advisory in nature.
The Minister of Finance may require the Commissioner General to provide input regarding policies that Government is introducing or removing, their revenue implication and the impact of the proposed policy changes on tax administration.
Should you have any tax policy change proposals regarding the current withholding tax framework, please write to the Commissioner Tax Policy Department, Ministry of Finance, Planning and Economic Development.
Business Environment & URA Support
What practical support mechanisms does URA provide to help businesses remain compliant during periods of economic hardship?
Dear Reader,
URA has various support mechanisms that businesses can take advantage of, to remain compliant while still operating sustainably. These include:
- Waiver of Interest and Penalty outstanding as at 30th June 2024 where the principal tax is paid by 30th June 2026.
- Exemption from Income tax for new businesses established by a citizen after 01st July 2025 with an investment capital not exceeding UGX 500m.
- A taxpayer may request to pay taxes in installments.
- Where a taxpayer is not satisfied with the tax assessed, they may object to the assessment.
- A taxpayer may request for an extension of time to file a return.
- URA is also Educating taxpayers to enable them to understand their rights and obligations such as taxes applicable to their businesses.
How is URA engaging with the business community to ensure tax policies are responsive to real-world challenges?
Dear Reader,
The Ministry of Finance, Planning and Economic and Development (MoFPED) is the tax policy arm of Government and Parliament is the legislature. URA’s mandate in tax policy is simply advisory in nature.
During the policy cycle, MoFPED receives policy proposals and together with URA, engages different stakeholders including the business community on the proposed policies.
Dear Commissioner General, did you abolish importation of goods under the groupage system?
Dear Reader,
URA has not abolished importation of goods under the groupage system. However, the system requires that upon arrival of goods at the destined warehouse, cargo consolidators must issue individual house bills to the different importers of the groupage cargo, so that each individual pays tax in their own TIN and name.
The rationale for streamlining the groupage cargo clearance system is to promote transparency, fairness and protection of unsuspecting traders from exploitative tendencies by some container leaders who over charge importers and remit less tax to URA making it appear like the taxes are very high.
In addition, clearing taxes through individual TINs enables importers to claim input tax incurred (VAT and WHT) at importation which is not possible where taxes are paid under the TIN of the groupage leader or consolidator.
Why do officers intercept us in the way to our business after clearing/ paying taxes for our goods?
Dear Reader,
URA deploys officers in various areas where additional verification may be required. If you are intercepted on the road by a URA officer after clearing your goods, it is simply to confirm that the cargo you are transporting is properly documented. You may be asked to present relevant transport documents and proof that all applicable Customs duties have been paid for the goods. This process is part of ensuring compliance and facilitating legitimate trade.
When do I deactivate a TIN and what is the procedure?
Dear Reader,
To deactivate your Tax Identification Number (TIN), you must not be engaged in any revenue‑generating activities and must have no outstanding tax liabilities.
To deactivate a business TIN, you are required to first de-register the business with URSB and obtain a certificate of dissolution in the case of a company or a notice of cessation of business in the case of a sole proprietorship or partnership;
The director/owner of the business will visit the nearest URA office, fill in the de-activation form (DT 1016) and submit the certificate of dissolution or notice of cessation of business, as well as a copy of their national ID for Ugandans or a passport for non-Ugandans;
The director/owner of the business will be interviewed by a tax officer to verify whether the business qualifies for TIN deactivation. Upon verification, the TIN will be deactivated.
Where the business had been attached to your individual TIN, reactivation of the TIN will be mandatory upon the resumption of business activities.
To deactivate a personal TIN with no business, the Individual is required to visit the nearest URA office with their National ID (for Ugandans) or a passport (for non-Ugandans), and fill in the de-activation form (DT 1016). The individual will be interviewed by a tax officer to verify whether you qualify for TIN deactivation. Upon verification, the TIN will be deactivated.
Is it true that the UPDF officers deployed on the road side are watching out on tax defaulters?
Dear Reader,
The Uganda Revenue Authority (URA) is mandated to monitor and enforce tax compliance in line with the law. In the course of carrying out compliance and enforcement activities, URA may occasionally work with the Uganda People’s Defence Forces (UPDF) primarily for security and public order purposes.
The presence of UPDF officers is not intended to intimidate or single out individuals but to ensure a peaceful and safe environment during enforcement operations. URA continues to encourage taxpayers to comply voluntarily with their tax obligations and to engage directly with the Authority for any clarification or support.
I bought a car and one of the number plates fell off. What is the procedure of attaining a Duplicate number plate.
Dear Reader,
Replacement of lost, damaged, or defaced number plates is handled under the Intelligent Transport Monitoring System (ITMS), implemented by the Ministry of Works and Transport in partnership with the Uganda Revenue Authority (URA).
However, please find below highlights of the process you can follow to acquire a duplicate number plate:
- You must be the registered owner of the motor vehicle;
- Report a case of loss of a number plate and obtain a police report;
- Run an advert in a newspaper of national circulation;
- Apply Online for the number plate replacement:
- Visit the URA web portal: ura.go.ug and log in using your Tax Identification Number (TIN) and password.
- Select the service for replacement of lost or damaged number plates under the motor vehicle menu.
- Complete the online application form with accurate vehicle details
- Make the Required Payments:
- The applicable fees currently include:
- Application fee: UGX 49,000
- Inspection fees: UGX 12,000
- Replacement plate fee: UGX 150,000 (for vehicles)
- Payments must be made through official URA banking or mobile money channels generated on the portal.
- Take the car for inspection at the Motor vehicle licensing office located at URA Headquarters Nakawa and show proof of payment. After inspection, you will be given an inspection report.
- Book a Fitment Appointment
After payment confirmation, book an appointment on the ITMS portal by selecting the convenient fitment center, date, and time.
- Visit the Fitment Centre:
On the appointment date, present, your vehicle, proof of payment, police report, inspection report and your National ID if you are Ugandan or Passport if you are Non-Ugandan. The new digital number plates will be fitted and synchronized with the ITMS system.
Once installation is complete, the replacement process is finalized, and your vehicle is officially registered with the new digital plates.
In case of any inquiries, please visit the Motor vehicle registration office located at URA Headquarters, Nakawa or call them on their toll free number 0200420006.
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