Public Announcement

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USE OF INCORRECT TAXPAYER IDENTIFICATION NUMBERS (TINs) WHEN DECLARING STAMP DUTY INSTRUMENTS Uganda Revenue Authority (URA) has noted that some members of the ...
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5 months ago
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Public Announcement

Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection

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Abstract This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme...
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5 months ago
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Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection

An assessment of presumptive tax in Uganda

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Abstract Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the syst...
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5 months ago
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An assessment of presumptive tax in Uganda

Mobile technologies and firm formalization

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Abstract We investigate how the arrival and expansion of mobile network access in Uganda influences firm tax behaviour. Access to mobile technologies could broa...
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5 months ago
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Mobile technologies and firm formalization

Taxpayer response to greater progressivity

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Abstract We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of pe...
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5 months ago
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Taxpayer response to greater progressivity

The URA Newsletter_December 2023

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  Dear Taxpayer, Welcome to our December 2023 Newsletter Edition, we thank you for your compliance and continued support in meeting your tax obligations am...
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5 months ago
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The URA Newsletter_December 2023

Warehousing of Goods

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This is a customs regime which allows taxpayers to store goods in a customs bonded warehouse pending payment of taxes, exportation or re exportation and other c...
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9 months ago
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Warehousing of Goods

FREQUENTLY ASKED QUESTIONS FOR GOODS HANDLED AT ENTEBBE AIRPORT

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Q. What are dutiable goods?   These are goods which are subject to payment of taxes when imported into the country.   Q. What are prohibited goods?   Prohibi...
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9 months ago
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FREQUENTLY ASKED QUESTIONS FOR GOODS HANDLED AT ENTEBBE AIRPORT

URA ANNUAL REVENUE PERFORMANCE FY 2022/23

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URA ANNUAL REVENUE PERFORMANCE FY 2022/23 Annual-pressor-2022-23     Add to favorites

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9 months ago
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URA ANNUAL REVENUE PERFORMANCE FY 2022/23

Customs Warehousing Manual

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A Guide on the Management of Customs Bonded Warehouses and Goods Under the Warehousing Regime First Edition THE WAREHOUSING MANUAL_FIRST EDITION 2022 Add to fav...
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9 months ago
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Customs Warehousing Manual

FREQUENTLY ASKED QUESTIONS UNDER WAREHOUSING

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GENERAL WAREHOUSING   Q. Who qualifies for exemption as a returning resident?   A. Any Uganda citizen who has been out of the country for a minimum of 12 mont...
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9 months ago
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FREQUENTLY ASKED QUESTIONS UNDER WAREHOUSING

FAQS FOR THE EXPORT PROCESS

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          Add to favorites

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9 months ago
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FAQS FOR THE EXPORT PROCESS
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