Domestic Taxes FAQs

Stamp Duty is amount of money (duty) payable on every document that confers/gives any right or liability upon being created, transferred, limited, extended, extinguished or recorded.

These documents are referred to as instruments and they are listed in the Stamp Duty Act as amended and the duty rates specified therein

Read More: Stamp Duty (2)

 

The Digital Tracking Solution (DTS) is a track & trace platform that sends production and importation data for specific products immediately, to both Uganda Revenue Authority (URA) and Uganda National Bureau of Standards (UNBS).

The Digital Tracking Solution involves the stamping of products with a digital stamp for tax purposes (URA) and conformity Stamps – for safety standards certification (UNBS).

Read More: Digital Tax Stampts (DTS)

What is a Formal Business?

A formal business is one that has registered with Uganda Registration Services Bureau (URBS) and obtained a business or Company name, registered for taxes with URA and obtained a Tax Identification Number (TIN) and has secured permission to trade in any desired area/place through obtaining a trading license.

Note: If your business is not registered by these agencies, then you are informal.

Read More: BUSINESS FORMALISATION

What are business records?

A business record is a document that shows transactions that a business has carried out in a given period. The record can be on physical paper or in electronic form or both. It should be kept for 5years (or more if the records are needed for ongoing proceedings by URA). All businesses must keep records in an organized way with satisfactory details of their operations. These records also provide details to determine your tax obligations and entitlements.

If the records are not in the English language, you are required to translate them at your cost. Otherwise, you need the permission of the commissioner to keep your records in any other language.

Read More: BUSINESS RECORDS

What tax registration requirements must I fulfil?

A person liable to pay tax shall apply to the Commissioner for registration in the prescribed manner. Upon registration, a person (individual or non-individual) shall be issued with a Taxpayer Identification Number (TIN). Every person registered for taxes is required to state their TIN on any return, notice, communication or any other document furnished, lodged or used for the purposes of a tax law. A TIN contains 10 numeric digits e.g. 1000223947.

Read More: HOW TO BECOME TAX COMPLIANT

What is a small business?

A Small Business Taxpayer for income tax purposes is a resident taxpayer whose gross turnover from all businesses owned by such a person in a year is above 10 MILLION shillings but is less than 150 MILLION shillings. The term TURNOVER refers to one’s total sales in a year. The legislation is provided for in Part II Section 4(5) and the Second Schedule of the Income Tax Act Cap 340.

Read More: KEY FINANCIAL MANAGEMENT SKILLS FOR SMALL BUSINESSES

TAXPAYER REGISTRATION STARTER PACK

Vol. 1, Issue 3

FY 2022-23

 Dear Esteemed Client,

Thank you for registering for taxes. We promise you a great experience as you embark on this journey of fulfilling your tax obligations.

OUR VALUE PROPOSITION

We promise simplified, timely, reliable and convenient revenue services everywhere at a minimum cost to you.

Read More: STARTERPACK FOR NEWLY REGISTERED TAXPAYERS

What is Voluntary Disclosure?

Voluntary disclosure is a process where the taxpayer discloses information related to tax liabilities, misstatements or omissions his or her tax declarations to Uganda Revenue Authority (URA) without being prompted by any action or threat of action by URA.

Such actions include; initiation of a tax investigation, a request for tax information, a tax advisory letter, a tax health check/review, a Notice of audit, a tax query or compliance visit by URA officers.

Voluntary Disclosure also covers persons engaged in income generating activities who are not yet registered or whose registration details are inaccurate. Those who voluntarily register for taxes can apply and will be required to pay only the principal tax due for the period of their noncompliance.

Read More: VOLUNTARY DISCLOSURE

What is withholding tax?

Withholding tax (WHT) is a form of income tax that is withheld at source by one person (withholding agent) upon making payment to another person (payee). This tax is deducted at source and remitted to URA in advance by the withholding agent.

The law stipulates the persons who are required to withhold the tax and the persons from whom the tax is withheld. This depends on the nature and the circumstances of the transaction.

Read More: WITHHOLDING TAX

TRANSITION TO THE NEW LOG BOOK (VALIDATION OF MOTOR VEHICLE PARTICULARS)

What is validation of a motor vehicle

To validate your motor vehicle means to re-capture your vehicle particulars on the hard paper log books into the system so as to be given the new A4 log books.

Issuance of the new A4 log books commenced

Read More: MOTOR VEHICLE ONLY Q&A

Introduction

What is EFRIS?

EFRIS in full is Electronic Fiscal Receipting and Invoicing Solution. EFRIS is an initiative under the Domestic Revenue Mobilization Program whose aim is to address the tax administration challenges relating to business transactions and issuance of receipts.

It is a new smart business solution used to record business transactions and share the information with URA in real time (concurrently). It involves the use of e-Invoicing through the URA web portal and direct communication with business transaction systems (system to system connection), electronic Fiscal Devices (EFDs) and Electronic Dispenser Controllers (EDCs) to manage the issuance of e-receipts and e-invoices.

EFRIS

What is hotel and accommodation sector?

The hotel and accommodation sector is a branch of hospitality industry that involves establishments that provide travelers with shelter/lodging, food, refreshments, and recreational services like entertainment, and personal services on a commercial basis.

What is a hotel?

The Income tax Act defines an approved hotel as an industrial building licensed by the appropriate authorities for use, at a price, for boarding and lodging with at least;

  • Ten bedrooms with minimum facilities of bed and breakfast, toilet and bath or   shower room; and
  • Restaurant or dining room for provision of food and beverages

These can include resorts hotels/suites, apartment

Read More: Hotel and accommodation sector

What is a small Business?

This is a business that makes total sales between Ugx 10,000,000 and 150,000,000 in a year. This business should at least make sales of Ugx 27,500 in a day.

What is tax on small businesses?

This tax, also known as presumptive tax is charged by Uganda Revenue Authority from operators of small businesses.

Who pays this tax?

This tax is paid by the owners of small businesses.

Does every owner of a business in this sales category pay this tax?

No. professionals for example persons in dental, medical, engineers, accountants, and architectural practice among others do not pay this tax.

Read More: SMALL BUSINESS TAXPAYERS

TOURISM AND TOUR OPERATIONS SUB SECTOR OVERVIEW

What is tourism?

 Tourism involves the short-term movement of people to destinations outside the places where they normally live and work.  It also involves the activities of people who travel for recreation, holiday, business, sports and leisure activities.

When am I considered a player in the tourism sector in Uganda?

You’re considered a player in the tourism sector if you operate tourism sights/destinations, accommodation, food service activities, tour operations, travel agency, arts and culture sectors.

Read More: Tourism sector

What does transport sector consist of?

The transport sector in Uganda is divided into four modes. i.e. Air, Road, Water and Rail.

How do I register my transport business?

All businesses in the transport sector in Uganda are required to be registered with

  • Ministry of Works and Transport for permits and licenses
  • Uganda Revenue Authority (URA) for taxes
  • Local council authority e.g. KCCA, municipal council, for a trading license

Read More: TRANSPORT SECTOR

Who is a VAT registered taxpayer?

This is a business that makes total sales above Ugx 150,000,000 in a year and deals in taxable supplies.

If you run any business in this category and are not yet registered, you’re advised to register for VAT.

Click to read more: VAT REGISTERED CATEGORY

What is wholesale trade?

Wholesale trade is the buying of goods in large quantities and selling them to the retailer in relatively large quantities.

Wholesalers sometimes sell goods directly to final consumer in small quantities.

What is retail trade?

Retail trade is the buying of goods from wholesalers or distributors and selling them to final consumers in small quantities.

Read More: WHOLESALE & RETAIL – GENERAL INFORMATION

According to the law, a tax agent is an individual, partnership, or company who has been approved and licensed following a successful application, reviewing, vetting and awarding of a certificate of registration to become a tax agent by the Tax Agents Registration Committee.

Click HERE to read more

Click HERE to view how to Register as a Domestic Tax Agent

Service Description

This is a process initiated by the client to the URA commissioner, to be certified as being compliant with their tax obligation with URA. The client receives a tax certificate from URA confirming that a person’s tax affairs are in order at the date of issue of the Certificate.

 What is a Tax Clearance Certificate (TCC)?

 It is tool used to compel non-compliant taxpayers to comply with provisions of regis­tration, filing of returns and payment of taxes. A TCC certifies to a third party that the stated taxpayer is compliant i.e. has fulfilled their obligation of paying taxes.

Laws Applicable

Section 134 of the Income Tax Act Cap 340 provides that any person who requires a Tax Clearance Certificate shall apply to the Commissioner for the certificate as proof of tax compliance.

Persons (tax payers) who require TCCs include those:

  • Providing passenger transport services
  • Providing freight transport service where the goods vehicle used has a load capacity of more than 2 tons
  • Providing ware housing or clearing and forwarding services
  • Supplying goods or services to the Government or
  • Transferring funds in excess of 2,500 currency points from Uganda to a place outside Uganda
  • Who may wish to obtain certificates as evidence of their tax compliance

Read More: HOW TO GET A TAX CLEARANCE CERTIFICATE

This is a tool that helps a taxpayer ascertain their tax liability. This calculator can be used to arrive a tax payable of the selected tax heads.

Click here for your motor vehicle import duty

Chick here for your Pay As You Earn (PAYE)

Chick here to calculate for VAT

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

Please click HERE to view the whole process of appointing agents.

Please click HERE to view the whole process of appointing agents.

 

  • Visit the portal, ura.go.ug, on the home page
  • Click on e-services Go to stamp duty and select Declaration of stamp duty
  • Fill in your name details and select instrument
  • You will get an acknowledgement receipt and Payment slip to print and pay in the bank. Then take the forms and a copy of the payment slip to URA office for bar coding.
  • Please note that, fixed instruments have fixed values. Once the declaration is initiated a payment slip will be generated immediately. For example, An Instrument for Agreement and a Caveat is fixed at Ush 5,000.
  • However, for Advolerem instruments, the amount due is based on a rate applied on the value of the respective instrument declared. Therefore, the payment slip is obtained after verification of declaration is completed in any URA Service office next to you. For example, a Transfer of a given value, Mortgage deed 1% and 0.5% respectively.
  • For Transfer of total value – land after completing the declaration and the government valuer assigning the government value of the land in question, you then submit the declared form together with the instruments for transfer of land to any URA Service office next to you to get the payment slip, take to the bank you selected at declaration and then visit any URA
    Service office next to you to obtain the stamp duty certificate.

  • Note that this is available on the portal. After paying in the bank and getting the bar codes from URA office visit the web portal http://ura.go.ug and on the home page click on eservices, stamp duty then select Stamp Certificate issuance.
  • Type in the Acknowledgement number and the barcode number obtained from URA office.
  • Click on show details, the system will display the certificate for you to print.
  • Note: The certificate is only printed once, If by any reason you close without printing you
    will need to apply for Duplicate at a cost.

Note that the service is available on the web portal. If you were not able to print the stamp certificate first time, you will apply to get a Duplicate certificate.

  • Visit the portal http://ura.go.ug and on the home page click on e-services, stamp duty then select Duplicate Certificate issuance.
  • Type in the certificate number and the barcode number obtained from URA office.
  • Click on search to get the details, The system will generate A payment slip for you to print and pay the levy. After paying in the Bank you will visit the Portal again and on the home page click on e-services, stamp duty then select Stamp Certificate issuance.
  • Type in the Acknowledgement number and the barcode number obtained from URA office.
  • Click on show details, the system will display the certificate for you to print.

NOTE: The applicant must be over 18 years and above of age , and starter classes or groups are; A-Motorcycles, B-Motor cars with a seating capacity up to 7, Dual purpose and goods vehicles up to 3.5tons and H- Tractors

  • Please visit the website ura.go.ug and on the home page click on e-services and go to payment.
  • Then click on payment registration, then select NTR as Tax head and chose from the drop down of the NTR head, fill in all details in mandatory fields and click on accept and register.
  • You will get a payment slip to print out two copies and proceed to the bank to clear.
  • Thereafter, you will go to portal again and click on the link Download manual forms, Domestic taxes and download permit forms.
  • Then select Click on TR VII form for the application of Full permit, Duplicate permit, Provisional permit, extension of permit class, and exchange of a foreign permit.
  • Fill and take the stamped slip from the bank with the filled forms with the required attachments (Medical form) to Face Technology.

NB: Provisional permit is valid for three months and renewable at a cost.

  • Please visit the website ura.go.ug and on the home page
  • Click on e-services and go to payment then click on payment registration.
  • Then select NTR as Tax head and chose from the drop down of the NTR head.
  • Fill in all details in mandatory fields and click on accept and register. You will get a payment slip to print out two copies and proceed to the bank to clear.
  • After, you will go to the URA webportal again and click on the link Download manual forms, Domestic taxes and download permit forms then select Click on TR VII form for the application of Full permit, Duplicate permit, Provisional permit,extension of permit class, and exchange of a foreign permit.
  • Fill and take the stamped slip from the bank with the filled forms with the required
    attachments to Face Technology.

  • Please visit the website ura.go.ug and on the home page click on e-services and go to payment then click on payment registration,
  • Then select NTR as Tax head and chose from the drop down of the NTR head, fill in all details in mandatory fields and click on accept and register.
  • You will get a payment slip to print out two copies and proceed to the bank to clear.
  • Thereafter, you will go to URA webportal again and click on the link Download manual forms, Domestic taxes and download permit forms then select Click on TR VII form for the application of Full permit, Duplicate permit, Provisional permit, extension of permit class, and exchange of a foreign permit.
  • Fill and take the stamped slip from the bank with the filled forms with the required attachments including Medical form endorsed by medical personnel to Face Technology.

Requirements
 Work permit/Defendant’s pass.
 Uganda operation ID passport for UN personal.
 National ID for East African member countries ( Kenya, Tanzania and Rwanda) for nonUgandans.
 Refugee identity cards issued by Prime minister’s office for refugees.
 Translation from Makerere University or own embassy if not in English.
 Diplomatic ID for Diplomats

  •  Please visit the website ura.go.ug and on the home page
  • Click on e-services and go to payment then click on payment registration.
  • Then select NTR as Tax head and chose from the drop down of the NTR head.
  • Fill in all details in mandatory fields and click on accept and register. You will get a payment slip to print out two copies and proceed to the bank to clear.
  • Thereafter, you will go to portal again and click on the link Download manual forms,
  • Domestic taxes and Permit forms then select Click on Form XII form for the application form for Permit renewal and fill.
  • Take the stamped slip from the bank with the filled forms with the required attachments to Face Technology.

  • Please visit the website ura.go.ug and on the home page
  • Click on e-services and go to payment then click on payment registration, then select NTR as Tax head and chose from the drop down of the NTR head,
  • Fill in all details in mandatory fields and click on accept and register.
  • You will get a payment slip to print out two copies and proceed to the bank to clear
  • Thereafter, you will go to portal again and click on the link Download manual forms, Domestic taxes and download permit forms.
  • Then Click on TR VII form for the application of Full permit, Duplicate permit, Provisional permit, extension of permit class, and exchange of a foreign permit.
  • Fill in and take the stamped slip from the bank with the filled forms with the required attachments including Medical form endorsed by medical personnel to Face Technology.

Please visit the website ura.go.ug and on the home page click on e-services and go to payment
then click on payment registration,

  • Then select NTR as Tax head and chose from the drop down of the NTR head, fill in all details in mandatory fields and click on accept and register.
  • You will get a payment slip to print out two copies and proceed to the bank to clear.
  • Thereafter, you will go to portal again and click on the link Download manual forms, Domestic taxes and download permit forms then select Click on TR VII form for the application of Full permit, Duplicate permit, Provisional permit, extension of permit class, and exchange of a foreign permit.
  • Fill in and take the stamped slip from the bank with the filled forms with the required attachments including Medical form endorsed by medical personnel to Face Technology

Requirements for Duplicate Permit:

LOST –
 Attach a written police statement, a newspaper advert.
 Change of Particulars: Affidavit and gazette, Payment of stamp duty.
 Duplicate fees paid.

ADD OR CHANGE OF NAMES: e.g. Husband’s or any acquired names, attach the following:

 Marriage certificate
 Birth certificate
 Affidavit

  • Before validating vehicle details, please note the following;
    -The old registration book (logbook) must be in your names.
    -You need to have the serial numbers of both plates.
  • Then Visit the URA web portal (ura.go.ug) and Login to your TIN account using TIN and password.
  •  Under e-services, click on Motor vehicle registration, select Add vehicle details from the extended menu.
  • Fill in the required details in all the provided pages and submit application.
  • Upon submission, you will get an e-acknowledgment receipt, scroll down the page, click print to get the receipt for tracking status of your application. And wait for the response from the Processing office.
  • Upon approval, you will get feedback both on your registered email and received messages on your portal account for either approval or rejection notice.

Note: the vehicle must have been validated and it has a new logbook, you can get one following
the guide below;

  • Kindly note that the service is available online. Please visit the URA web portal, ura.go.ug and Login to your account with TIN and password.
  • Under e-services select Motor Vehicle Registration from the menu. On the extended menu select Applications.
  • Select new form and select duplicate in the purpose
  • Fill in the details on the first page.
  • Go to duplicate page and answer question 1. Fill in the field below up to number 5.
  • Go to attachment page and select the document you will attach on the application
  • Go Payment details page and select and click on Register payment. Select Bank and payment mode and click submit.
  • On submission you will get an acknowledgement receipt and payment registration slip
  • Print out and go and pay in the Bank and go to Licensing office with your application and the Book/plate will be processed.

Note that the process is done online and to apply for change of ownership you must have a new registration book in your names.

  • Visit the URA web portal (ura.go.ug) and Login to your TIN account using TIN and password.
  • Under e-services, Point on Motor Vehicles registration then select applications from the extended menu.
  • Under form type, select new form, then Purpose of Application as Change of ownership.
  • Fill in all the mandatory fields; then click on ReReg Trans & Dereg Page and enter the transferee (Buyer)’s TIN and, enter the reason for Transfer at the bottom of the page.
  • Select the attachments and go to the payment Registration page and click on Register Payment. Details of transfer fees will Auto populate, select bank and payment mode then submit the application.
  • Upon submission, you will get an e-acknowledgment receipt. Scroll down the page to print the receipt, print the form and payment slip. Make payments in the selected bank and submit application to Licensing office for approval with attachments.

Note that the process is only done online and to apply for Re-Registration you must have a new registration book in your names.

  • Visit the URA web portal (ura.go.ug) and Login to your TIN account using TIN and password. Under e-services, Point on Motor Vehicles registration then select applications from the extended menu.
  • Under form type select new form then Purpose of Application as Re-Registration.
  • Fill in all the mandatory fields then click on ReReg Trans & Dereg page and select the plate category you want to change to.
  • Select the attachments and go to the payment Registration page and click on Register Payment. Details of Re-Registration fees will Auto populate, select bank and payment mode then submit the application.
  • Upon submission, you will get an e-acknowledgment receipt. Scroll down the page to print the receipt, print the form and payment slip. Make payments in the selected bank and submit application to Licensing office for approval with attachments.

Note that the process is only done online and to apply for Alteration you must have a new registration book in your names.

  • Visit the URA web portal (ura.go.ug) and Login to your TIN account using TIN and password. Under e-services, Point on Motor Vehicles registration then select applications from the extended menu.
  • Under form type select new form then Purpose of Application as Alteration.
  • Enter vehicle number and check box alters vehicle details and checks the field you want to alter
  • Click on Vehicle Details page and edit the details you want to change.
  • Select the attachments and go to the payment Registration page and click on Register Payment. Details of Alteration fees will Auto populate, select bank and payment mode then submit the application.
  • Upon submission, you will get an e-acknowledgment receipt. Scroll down the page to print the receipt, print the form and payment slip.
  • Make payments in the selected bank and submit the application to Licensing office for approval with attachments.

Note that the process is only done online and to apply for De-Registration you must have a new registration book in your names.

  • Visit the URA web portal (ura.go.ug) and log in to your TIN account using TIN and password. Under e-services, Point on Motor Vehicles registration then select applications from the extended menu.
  • Under form type select new form then Purpose of Application as De-Registration.
  • Click on ReReg Trans & Dereg page and the reason for De-Registration.
  • Select the attachments and go to the payment Registration page and click on Register Payment. Details of De-Registration fees will Auto populate, select bank and payment mode then submit the application.
  • Upon submission, you will get an e-acknowledgment receipt. Scroll down the page to print the receipt, print the form and payment slip.
  • Make payments in the selected bank and submit application to Licensing office for approval
    with attachments.

Please note that you need the following requirements:

  • An affidavit to this effect sworn before the Commissioner for Oaths with stamp duty
    certificate.
  • A copy of a Public Notice run in the daily newspapers declaring your intention to transfer
    the motor vehicle
  • A Court Order instructing the Licensing Officer to transfer the vehicle to your names.
  • Copies of your current/valid identification documents
  • Original registration book with transfer forms properly filled.
  • Avail the motor vehicle to the Licensing Officer for inspection
  • Then all necessary fees will be assessed, issued to you to effect the payment.
  • Submit your application with the above attachments for approval

NB you should submit your application with an attachment of the newspaper advert which
is 14 days due from date of publication.

Note that this facility is only available for vehicles which have new registration books

  • Visit the web portal ura.go.ug click on e-services.
  • Under motor vehicle, click on search and certification
  • Capture applicants TIN, if available, details will be auto populated in grey, or select No if
    you do not have a TIN and fill in the applicant details.
  • Enter the motor vehicle number that you need to get details; select the type of application;
    fill in payment details; and then submit application. Upon submission, you will receive an eacknowledgment receipt.
  • Click on the payment registration number to generate the payment slip that you will take to
    the bank to effect the payment.
  • Upon payment in the bank, go back to http://ura.go.ug and click on e-services under motor
    vehicle and Select Motor vehicle search details.
  • Enter the reference number and search code. Upon submission, you will see the vehicle
    search details.
  • Note: If you paid for Search and certification you will get copies of the vehicle details from the
    licensing officer. However, if you paid for search you will only be in position to view the details
    online.

Note that this facility is only available for vehicles which have new registration books

  • The interested party writes to the licensing office and makes declaration of instrument to
    pay stamp duty.
  • Documents are delivered to Licensing office for acknowledgement and if the officer is
    satisfied with the details, an assessment to pay endorsement fee of Ug shs50000 will be
    raised.
  • The interested party makes payment to the bank then returns the evidence to Licensing
    office.
  • Upon confirmation of payment, the application will be processed and the registration book
    with Third Party Endorsement issued.

Renewal of dealers plate, PMO, PSV and OTV
PMO- Private Motor Omnibus
PSV – Public Service Vehicles
OTV – Owners Transport Vehicle

Note that this facility is only available for those who have dealer’s plates

  • Visit the URA web portal (ura.go.ug) and Login to your TIN account using TIN and
    password.
  • Under e-services, Point on Motor Vehicles registration then select Dealer’s License
    applications from the extended menu.
  • Open DL Details Page fill in all mandatory fields, select the attachments and proceed to the
    payment registration page and select the payment head and subhead and click add.
  • Select bank and mode of payment and submit.
  • Upon submission, you will get an e-acknowledgment receipt. Scroll down the page to print
    the receipt, print the form and payment slip.
  • Make payments in the selected bank and submit application to Licensing office for approval
    with attachments.

  • Note that this facility is only available for those who have OTV plates.
  • Visit the URA web portal (ura.go.ug) and Login to your TIN account using TIN and
    password. Under e-services, Point on Motor Vehicles registration then select Owner’s
    Transport Vehicle applications from the extended menu.
  • Open OTV Details Page fill in all mandatory fields, select the attachments and proceed to
    the payment registration page and select the payment head and subhead and click add.
  • Select bank and mode of payment and submit.
  • Upon submission, you will get an e-acknowledgment receipt. Scroll down the page to print
    the receipt, print the form and payment slip. Make payments in the selected bank and
    submit application to Licensing office for approval with attachments.

  • This is all done at the Transport Licensing Board at Old Port bell Road next to Meat Parkers.
    All URA only helps the client register a Payment Online and It’s done in the following ways;
  • Visit the portal ura.go.ug, Click on E services
  • Under Payments select Payment registration
  • Under Tax Head select Other NTR
  • Under Details of other NTR select Ministry of Works and Transport
  • Then another drop down menu will show up where you select PSV and PMO
  • Another drop down Menu will show up of category where you will select
  • Continue and fill in the Payment slip
  • Then accept and Register the payment, A payment slip will display to print out and make
    payment in the bank then take the evidence of payment to Transport Licensing Board
    Ministry of Works.
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