Has the Effective Tax Rate (ETR) of 1%–2% replaced the standard Corporate Income Tax rate of 30% on the net taxable income of companies? If not, how do the two tax regimes interact?

Dear Reader,

No, the Effective Tax Rate (ETR) does not replace the corporate income tax rate of 30% on chargeable income.

It is important to note that the ETR is not a separate tax regime. Rather, it is a measure used to assess the actual tax burden borne by a taxpayer after the applicable corporate income tax has been applied.

From a tax policy perspective, the ETR helps determine the extent of the tax burden and provides insight into the effectiveness of the tax system. In Uganda, the average ETR for companies is approximately 14%. Therefore, an ETR of 1% to 2% may suggest that a company is benefiting from significant tax incentives or, in some cases, may warrant further review to assess potential tax compliance risks.

What are the filing deadlines for provisional and final income tax returns for taxpayers whose accounting years fall within the 2025/2026 and 2026/2027 financial years?

Dear Reader,

A non-individual, is required to file their provisional return on or before the last day of the sixth month of their year of income and may pay the provisional tax in 2 installments on or before the last day of the sixth and twelfth month of the year of income.

An individual is required to file their provisional return on or before the last day of the third month of their year of income and may pay the provisional tax in 4 installments on or before the last day of the third, sixth, ninth and twelfth month of their year of income.

A person is permitted to amend their provisional return before the end of the financial year.

Every taxpayer is required to file a final return of income for each year of income not later than 6 months after the end of that year.

The table below indicates the filing due dates for a person who uses the normal year of income starting 1^st July and ending 30^th June.

Period	Status of the client.	Due date for Provisional return	Due date for final return.
2025/2026	Individual	30th Sept 2025	31st Dec. 2026
	Non- individual	31st Dec. 2025	31st Dec. 2026
2026/2027	Individual	30th Sept.2026	31st Dec. 2027
	Non- individual	31st Dec. 2026	31st Dec. 2027

What measures has URA put in place to ensure that tax assessments issued by its officers are fair, accurate, and free from abuse?

Dear Reader,

URA has a number of measures put in place to ensure that the tax assessments issued are fair, accurate and free from abuse.

These include:

• Internal controls like multiple layers of reviews before an assessment is approved.
• Data analytics and matching to improve on the accuracy of the assessment
• System checks to help validate the assessment.
• Continuous training of officers on processes to follow and consider before they raise an assessment.

How does URA investigate complaints against staff alleged to issue incorrect or excessive tax assessments for personal gain?

Dear Reader,

Uganda Revenue Authority has zero tolerance to corruption. To mitigate against these incidences, the Integrity, Compliance and Ethics division is mandated to investigate such cases.

In the event one is faced with such an incidence, kindly call our toll free number 0800257700 or submit the complaint through the informer management window accessed as below:

• Visit the URA web portal, www.ura.go.ug
• At the bottom left, select the whistle blow icon.
• Fill in the form
• Submit.

Can URA provide greater transparency on the procedure taxpayers should follow when challenging or appealing disputed tax assessments?

Dear Reader,

A dissatisfied taxpayer may object to the assessments within 45 days from the date of notice of the assessment. Where the assessments have exceeded 45 days, you may apply for an extension of time to object. Upon approval of the application for extension of time to object, you can object to the assessments by following the steps below:

• Log into your TIN account on our URA web portal, ura.go.ug;
• Under e-services, select – Objections and Appeals;
• Select – Object to tax assessments with liability;
• Fill in the relevant information including evidence to support your objection.

Where a taxpayer is dissatisfied with a customs assessment, they may appeal to the Commissioner Custom (via touch point or formal letter) within 30 days from the date of notice of the assessment.

The Commissioner shall make a decision within 30 days from receipt of full information by URA.

A person dissatisfied with the decision of the Commissioner may lodge an appeal to the Tax Appeals Tribunal (TAT) within 30 days from date of notice of the decision.

For purposes of transparency, URA includes in every assessment a guide on how to object to the assessment and other avenues that a taxpayer can explore in case they are not satisfied with the decision or position.

How are EFRIS penalties determined, and under what circumstances are taxpayers liable to incur them?

Dear Reader,

EFRIS penalties are enshrined in the law under the Tax Procedures Code Act. A person is liable to these penalties where:

• A person required to issue fails to issue an electronic receipt or invoice or tampers with an electronic fiscal device – is liable to double the tax due on the goods or services or UGX 200,000 whichever is higher;
• A person who is required to use but does not use electronic fiscal device – is liable to double the tax due on the goods or services or UGX 200,000 whichever is higher;
• A person who acquires or attempts to acquire electronic fiscal device which is not linked to the URA centralized invoicing and receipting system or authenticated by URA- commits an offence and is liable on conviction to a fine not exceeding UGX 6,000,000 or to imprisonment for a term not exceeding 3 years or both.

Is URA considering additional taxpayer education and awareness campaigns to help businesses better understand EFRIS compliance requirements and avoid penalties?

Dear Reader,

Yes, URA plans to widen tax education and awareness campaigns on various tax related matters including EFRIS compliance in the financial year 2026/2027.

URA has a fully-fledged division that handles tax education and has planned trainings that are meant to engage clients on a regular basis in every region, on tax related issues through Physical engagements, Tax hubs, workshops and Tax Katales.

In addition, URA runs a weekly publication in New Vision and Bukedde newspaper columns called “Ask the Commissioner General” and ‘’Buuza Komisona” respectively.

The Commissioner General is also hosted by UBC Television and other Television and Radio stations to sensitise the public about their rights and obligations.

URA has so far disseminated tax literature in 13 (thirteen) languages. This literature can be accessed on the URA web portal (www.ura.go.ug) under Tax Education.

Taxpayers can also take advantage of our mobile tax clinics when the team visits their area.

We have also availed different channels through which taxpayers may contact us for service-oriented requests and these include: visiting the nearest URA office or through our email address; services@ura.go.ug, or Toll-free numbers; 0800117000 and 0800217000, or WhatsApp line; 0772140000, or through our website; touchpoint.ura.go.ug

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