A return of income is a declaration made on prescribed form to the commissioner on which income earned or a loss made during the period is declared. Examples are PAYE Return, Income tax return, VAT return, Local Excise duty return, WHT return, Gaming and pool bating returns etc.

• 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

• A non –resident person whose income is derived from sources in Uganda and is subjected to WHT as a final tax.
• 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 threshold.

• Provisional return (Individual) – 3 Months After the commencement of the year of income
• Provisional return(Non-individual) – 6 Months after the commencement of the tax payer’s year of income
• VAT – 15 Days after commencement of the following month
• PAYE – 15 Days after commencement of the following month
• Gaming and Pool Betting Tax (GPBT) – Weekly
• Local Excise Duty (LED) – 15 Days after commencement of the following month for services For goods in the 21st day
• WHT – 15 Days after commencement of the following month

•  A provisional return is a declaration made by the tax payer to URA showing his/her estimated annual income and the corresponding tax payable for that year of income. (Return for the next period)
• A final return is a declaration made by the taxpayer to URA showing his/her actual income earned including actual tax payable by the tax payer for that year of income. (Return for the past period)

• 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 e-returns, and then select the type of return to be filed, Download the return template
• Save the template to your preferred location on your computer, you are not supposed to change the default file name,
•  Open the template, before filling out the template; enable macros by following the instructions on the sheet labeled help, on the form you have downloaded, after enabling macros, close the file and open it again, you should get a pop up message that” Please DO NOT cut and paste any values in the sheet “
• After filling in all the required information, validate the form by clicking the VALIDATE button on the last page of the return to generate an upload file.
• Save an upload file on the preferred location, It is better not to rename the upload file
• Log on to your account again, Under e-services, select e-returns, and then select the type of return to be filed, select the return period Enter text image as it appears, click on browse to attach an upload file, click upload to submit the return online.
• If the upload is successful, click Submit, to submit your return
• An e-Acknowledgement receipt will be generated and a copy sent to the email address provided at registration and the TIN account. An e-Acknowledgement receipt will be generated and a copy sent to the email address provided at registration and the TIN account.

• 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 e-returns and go to amendment section and select the type of return to be amended.
• Download the return
• Upon clicking on download template for amendment, the system will display another window where you need to input the return period and click submit.
• On clicking in the above box, the system will bring another window where you need to download the original return that was submitted.
• The original return will appear in a compressed (encrypted) file which you can save in a desired location. Double click on the folder to get the screen below.
• Double click on the encrypted excel file, then wait as the system processes the file
• Under section B select status as amended, fill in the reference number for the original return and date when return was filed.
• Change the details intended and generate an upload file, save the upload file on the desired location.
• Log on to your account again, under e-services, select e-returns, and go to amendment section and select the type of return to be amended.
• Select the return period Enter text image as it appears, click on browse to attach an upload file, click upload to submit the return.
• On submission an acknowledgment receipt will be generated.

• 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 e-returns, under others select View History
• On the page that opens Use the date selector to choose appropriate return period and the return form, and click show.
• Details will appear, click on the reference number highlighted in Blue to print the forms and the receipt

• Please note that the error occurs when you rename the template, that is to say; when you give it a different name or add any unique character. Or when you copy, cut and paste in the template.
• Renaming disables security settings in the template and the system will not be able to read the file. You are advised to maintain the names given by the system.
• Please maintain the file name given by the system, do not copy, cut and paste in the template and also observe the formats of values defined in the template.