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1.0 LEGAL BASIS FOR THE CUSTOMS REFUND.

1.0 WHAT IS THE LEGAL BASIS FOR A GENERAL REFUND.

1.0 WHICH DIPLOMATIC ENTITIES ENTITLED TO THE CUSTOMS REFUND?

1.1 EAST AFRICAN COMMUNITY CUSTOMS MANAGEMENT ACT Act 2004.

2.0 MANDATORY REFUND CLAIM SUPPORTING DOCUMENTS/REQUIREMENTS

2.0 WHICH ENTITIES ENTITLED TO A DUTY DRAWBACK.

2.0 WHO IS ENTITLED TO A GENERAL REFUND

3.0 PROCEDURE FOR MANAGING FUEL REFUNDS.

3.0 WHAT ARE THE QUALIFYING TRANSACTIONS

4.0 PROCEDURE FOR DUTY DRAWBACK REGISTRATION.

5.0 PROCEDURE FOR CLAIMING DUTY DRAWBACK.

5.0 WHAT IS THE PROCEDURE FOR CLEARING A GENERAL CLAIM?

A GUIDE ON HOW TO APPLY FOR THE INSTALMENT PAYMENT OF URA TAXES.

A guide to taxation of the Construction Sector.

A GUIDE TO TAXATION OF THE MANUFACTURING SECTOR ..

ADVANCE INCOME TAX ON TRANSPORTATION

Agri-Input Dealers

AGRO PROCESSING INDUSTRY

AGRO PROCESSING INDUSTRY

Alur – Business Formalisation

Annual Press Brief 2020/21

Applicant Sign Up

APPLICATION FOR ALTERNATIVE DISPUTE RESOLUTION

Are internal borders of importing/ destination Partner States still handling cargo clearance?

Are Mombasa and Dar es Salaam Ports the only first points of entry into the EAC Region?

Are Mombasa and Dar es Salaam Ports the only first points of entry into the EAC Region?

Are there any international rules for the determination of the Customs value of goods?

Are there any requirements for stakeholders to transact under the SCT?

Are there any requirements for stakeholders to transact under the SCT?

Are there any requirements for stakeholders to transact under the SCT?

Benefits of the AEO Program

Benefits of using the AEO ERM

C.G Reaches Out To Koboko Leaders Over Recent Incitement Complaints

Can a former Ugandan resident/national, now in possession of a foreign nationality enjoy exemption as a returning resident?

CHECK OUT THE LATEST ISSUE OF THE URA NEWSLETTER.

CHELANGAT, THE TAX GURU TO MAN UGANDA’S DOMESTIC REVENUE

CHELANGAT, THE TAX GURU TO MAN UGANDA’S DOMESTIC REVENUE

COMMONLY ASKED CUSTOMS VALUATION QUESTIONS

Construction companies

Construction Professional

Construction professionals

Construction sector guide

Contraband Cosmetics Still On The Rise And Stifling Revenue Collection

Corporate Income Tax (CIT)

CREDIT NOTES APPLICATION IS DIGITAL

Crop Farming

Customs Data

Customs Enforcement

CUSTOMS EXTERNAL OPERATIONS

CUSTOMS EXTERNAL OPERATIONS FREQUENTLY ASKED QUESTIONS

CUSTOMS SECURITY BONDS.

Customs Warehousing Manual

Delegated Competent Authorities

DENMARK – UGANDA INCOME TAX TREATY (2000)

DHANA MUHIMU (KEY CONCEPT) – Swahili

Do I have to scan my baggage even when I have no items to declare to Customs at Entebbe International Airport?

Does the AEO ERM Integrate with other URA systems?

Does URA charge a fee for in order to scan?

Does URA charge a fee for in order to scan?

Does x-ray radiation have effect on foodstuffs?

Enforcement Questions and Answers

English – 10 quick facts of TIN requirements for land transactions

ENTERTAINMENT – SECTOR GUIDE

FAQS FOR THE EXPORT PROCESS

Finance Committee MPs On Familiarisation Tour At The URA Customs Border Stations

Fish exporting company/business

Fish processing

Fisherman and fishmonger

Floriculture farming and export

FREQUENTLY ASKED CUSTOMS VALUATION/ DOCUMENT PROCESSING CENTRE QUESTIONS

FREQUENTLY ASKED QUESTIONS FOR GOODS HANDLED AT ENTEBBE AIRPORT

FREQUENTLY ASKED QUESTIONS UNDER WAREHOUSING

Gaming, Poolong, Casino operators and Sports betting FAQs

Goods Vehicles

GUIDELINES ON THE DUTY DRAW BACK PROCESS

Herbal Shops

Hospitals, Medical Centers and Clinics

HOTEL AND ACCOMMODATION – SECTOR GUIDE

Hotel and Accommodation sector

How are exports cleared

How are locally produced goods treated under the SCT?

How can a Customs Agent handle Kenya Ports Authority (KPA) or Tanzania Port Authority (TPA) processes if they have no presence at the Port?

How can I access the Uganda Electronic Single Window?

How can I track the clearance of my consignment using Uganda Electronic Single Window E-clearance?

How do I activate my account after self-registration on the Uganda Electronic Single Window – Single Transactions Portal?

How do you create an account on the AEO ERM?

How do you create an account on the AEO ERM?

How does one apply for a License?

How does one get access to the AEO ERM?

How is fuel handled under SCT?

How is Uganda Electronic Single Window structured/ How does the Uganda Electronic Single Window operate/ What is Asycuda World?

How long does E-clearing take?

How long does it take to scan cargo/package?

How long has Uganda Electronic Single Window been operational?

How much and what kind of cargo is liable for the exemption for returning residents?

INDIA – UGANDA  INCOME TAX TREATY  (2004) 

INTERNATIONAL TRADE TAXES

Is AEO program mandatory for all businesses involved in the supply chain?

Is bond guarantee applicable under the SCT?

Is it possible to dispose off / sell goods in any Partner State other than Uganda after payment of taxes?

Is it safe to be exposed to the x-rays (radiation)? Is the driver’s / personnel health not put at risk?

Is the Regional Electronic Cargo Tracking System (RECTS) free of charge; if not who meets the cost?

Is there any direct contact through which further assistance/clarification can be sought?

Is there given criteria in regards to what the person has been doing before returning to Uganda?

JAN-APRIL 2021 Newsletter

Land Dealers & Developers FAQs

LAND DEALERS AND DEVELOPERS

LAND DEALERS AND DEVELOPERS

LANDLORDS

LEGAL BASIS FOR A DUTY DRAWBACK

LET’S REMAIN OPTIMISTIC THIS CHRISTMAS – URA COMMISSIONER GENERAL

Lhukonzo Making a Business Formal

Livestock farming

MAKING A BUSINESS FORMAL

MANUFACTURING SECTOR

MANUFACTURING SECTOR

MANUFACTURING SECTOR – SECTOR GUIDE

MAURITIUS – UGANDA INCOME TAX TREATY (2003) 

Meaning of AEO

Meet Bbosa Ibrahim, URA’S New Spokesperson

Motor vehicle Value Guide

NETHERLANDS – UGANDA INCOME TAX TREATY

NEW SURVEY

Non-Intrusive Inspection (NII)/ X-ray Scanning

NORWAY – UGANDA INCOME TAX TREATY (1999)

Objectives of the Uganda AEO Program

On the home page click on Partners / Agencies and select Single Transaction Portal.

Online Fraudsters On The Rise, Be Alert

Operation Fire Up Continues to Expose Tricks Of Smugglers

OUR AMBITION TO BE SELF-SUFFICIENT STILL MOTIVATES US TODAY, 60 YEARS LATER

OVERVIEW OF AGRICULTURAL SECTOR

Overview of Construction Sector Guide

OVERVIEW OF ENTERTAINMENT SECTOR

OVERVIEW OF ENTERTAINMENT SECTOR

Overview of the Construction Sector

Overview of the Education Sector

Overview Of The Fishing Sector

OVERVIEW OF THE MANUFACTURING SECTOR

Overview of The Mining Sector

Overview of the Wholesale and Retail Sector

OVERVIEW REAL ESTATE SECTOR

Pay-As-Your-Earn (PAYE)

PAYMENT FOR MOTOR THIRD PARTY INSURANCE ON YOUR FINGER TIPS

PERFORMER OR ARTIST

PERFORMERS AND ARTISTES

PERFORMERS AND ARTISTS

Petroleum Sector Q &A

Pharmaceutical Manufacturers

Pharmacy and drug shops

Poultry farming

presumptive-tax-data

PROMOTER/EVENT MANAGER

PROMOTERS OR EVENTS MANAGERS

Promoters or Events Managers FAQs

PROPERTY DEVELOPERS

Property Developers FAQs

PROSECUTION FOR UNSCRUPULOUS CARGO CONSOLIDATORS

Public Announcement

Public International Organizations Accredited to Uganda

PUBLIC NOTICE

Public Online Auction (Terms and Conditions)

Q: When was the SCT implemented?

REAL ESTATE – SECTOR GUIDE

REAL ESTATE AGENTS

REAL ESTATE SECTOR

Real estate sector

Recreation Facilities

REDUCTION IN THE COST OF A TAX STAMP FOR ANY OTHER ALCOHOLIC BEVERAGES

Rental Income Tax

Rental Income Tax – FY 2022-23

RESTAURANT AND OUTSIDE CATERING OPERATORS

REVENUE PERFORMANCE PRESS BRIEF REPORT FOR JULY-MARCH FY 2021/22

Revenue Performance Press Report for Quarter 1, FY2022-23

ROBERT MUTEBI IS URA’S NEW IT CHIEF

ROLLOUT OF THE LOCAL MARINE CARGO INSURANCE FOR ALL IMPORTS

School Proprietors

SCT Business Process manual

Self-Registration User Guide

Simplified web-based TIN application process.

Sinlge Customs Territory External Operations

Small Business

SOUTH AFRICA – UGANDA  INCOME TAX TREATY (1997)

STARTER PACK FOR NEWLY REGISTERED TAXPAYERS-ATESO

step 2 continues…

step 3 continues

System login

TAX REGISTRATION STARTERPACK-LUMASABA

Tax Stamps

TAXATION OF PUBLIC ENTERTAINMENT AND EVENTS

TAXES ON EMPLOYMENT INCOME

TAXES ON RENTAL INCOME

TAXES ON SMALL BUSINESSES

Taxpayers Appreciation Day

TaxPayers of Uganda

TEXTILE PROCESSING INDUSTRY

THE HOTEL – ACCOMMODATION AND TOURISM SECTOR.

The Uganda Revenue AUthority

The URA contact center bolstered with state of the art IVR technology to ensure better on-call client support

TPAS KICKS OFF WITH ENDEARING GIFTS TO TAXPAYERS

Transport sector

TREATMENT OF EXCISE DUTY PAID ON PLASTIC PACKAGING MATERIALS

UGANDA – UNITED KINGDOM INCOME TAX TREATY

Uganda TaxPayers

UGANDANS TO BENEFIT FROM TRADE AGREEMENT WITH SOUTH AFRICA

URA AND KRA AGREE TO COOPERATE IN INVESTIGATIONS

URA ANNUAL REVENUE PERFORMANCE FY 2022/23

URA continues to penalize non-DTS compliant companies

URA COURTS MINE OWNERS FOR COMPLIANCE

URA CROWNS CITI BANK AS TOP TAXPAYER

URA Customs Team Bursts Racket of Cigarette Smugglers in Koboko

Ura Ebomba Ya Business Post Covid Summit

URA Engages Mid-Western Business Community To Foster Tax Compliance

URA ENLISTS THE SUPPORT OF PARISH CHIEFS TO GROW COLLECTIONS

URA hands over motor vehicle registration

URA INCREASING TAX COMPLIANCE WITH THE AEO PROGRAM

URA LAUNCHES ONLINE TV TO INTENSIFY TAX EDUCATION.

URA LAUNCHES ONLINE TV TO INTENSIFY TAX EDUCATION.

URA MEETS CAR IMPORTERS OVER IMPOUNDED VEHICLES

URA MEETS JUDICIARY TO TIGHTEN LEGAL LOOPHOLES IN REVENUE MOBILIZATION.

URA Newsletter September 2022

URA on The Hunt for Violators of the Temporary Road Licenses

URA Records Surplus In Month Of March

URA TAPS INTO THE DIGITAL ECONOMY TO INCREASE REVENUE COLLECTION

URA TASKED TO EMBRACE MATURITY AS IT CELEBRATES 30 YEARS

URA Tightens Intelligence Network Amidst New Tricks From Smugglers

URA Tightens on Lifestyle Audits for Staff with Unexplained Assets

URA TO RECOVER OVER A BILLION FROM HISEM AND SOXIBA LIMITED IN VAT CASE.

URA to Roll Out Warehousing System to Streamline Cargo Management

URA Unmasks Clearing Agents Aiding Smuggling

URA’S SENIOR PUBLICIST TIPS PR PRACTITIONERS

VAT registered category

WAIVER OF INTEREST AND PENALTY OUTSTANDING AS AT 30TH JUNE, 2023

What are CFSs?

What are customs duties?

What are the benefits from the SCT?

What are the benefits from the SCT?

What are the benefits of NII?

What are the different methods of Customs valuation allowed under the ACV?

What are the eligibility requirements?

What are the features of SCT?

What are the general conditions for Licensing of a Company?

What are the methods of Customs Valuation?

What are the objectives of the Uganda Electronic Single Window?

What are the requirements for the C9/ C11 amendment?

What does a client do in case an SCT consignment does not arrive in the country due to occurrences like accidents, thefts, fire, etc?

What does Uganda Electronic Single Window do?

What happens when an importer imports more than one motor vehicles on the same bill of lading but one motor vehicle is a contraband

What is a Customs Security Bond?

What is a Single Customs Territory (SCT)?

What is a Single Customs Territory (SCT)?

What is Customs value?.

What is E-clearing?

What is Mutual Recognition of Customs Clearing Agents?

What is Mutual Recognition of Customs Clearing Agents?

What is required to execute a bond?

What is SCT all about?

What is the AEO ERM?

What is the AEO Program?

What is the Current status of the SCT implementation?

What is the Current status of the SCT implementation?

What is the Process of authorisation of a client on the AEO ERM?

What is the process of bond execution?

What is Uganda Electronic Single Window?

What process do I go through to become an AEO?

What types of bonds are there under Customs?

What will the AEO ERM do?

What will Unapproved Economic Operators have to do to become AEO?

When was the SCT implemented?

Where are the Uganda Electronic Single Window offices located?

Which Countries are involved in the SCT?

Which trade facilitation agencies are currently using the Uganda Electronic Single Window – Single Transactions Portal?

Which trade facilitation agencies will be added to Uganda Electronic Single Window in the near future?

Who are the AEO prospective clients?

Who are the key stakeholders in the SCT clearance Processes?

Who are the key stakeholders in the SCT clearance Processes?

Who are the key stakeholders in the SCT clearance Processes?

Who are the stakeholders involved with the AEO ERM?

Who is a Clearing Agent?

Who is eligible for a Clearing Agency License?

Who is eligible to use the Uganda Electronic Single Window?

Who is responsible for the security of goods along the corridors?

Who Monitors RCTG bond account performance?

Who provides finances for the Uganda Electronic Single Window?

Who qualifies for exemption as a returning resident?

WHOLESALE & RETAIL – GENERAL INFORMATION

Whose is a Third-party declarant/ forwarder?

Why does URA scan empty trucks?

Why does URA scan passenger baggage?

Why is a bond executed? 

Why is it necessary to obtain a customs agents’ license? Justification? Why renewal?

Why the AEO ERM?

Why we Should All Embrace The New Rental Tax Regime

WHY YOU SHOULD INTEREST YOURSELF IN URA’S AEO PROGRAM

Will importing/ destination Partner states deploy officials at the first points of entry?

Will importing/ destination Partner states deploy officials at the first points of entry?

Will site inspection still exist when the AEO System is fully implemented?

Will the Taxpayer have access to reports and monitor progress of their transactions on the AEO ERM?

With the AEO ERM approximately how long will certification of an AEO take?

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20-Women traders trade facilitation framework 12.03.19

2018 Country by Commodity & Commodity by Country

2019 (SITC grouping) Country by Commodity & Commodity by Country

2019 Country by Commodity & Commodity by Country

2019 Country by Commodity & Commodity by Country

2019 Country by Commodity & Commodity by Country

2019 Country by Commodity & Commodity by Country

2020 Country by Commodity & Commodity by Country

2021 Country by Commodity & Commodity by Country

3-10594_ANNUAL_TRADE_REPORT-RE-EXPORTS_2021

7001 – Motor Vehicle Registartion Form

8-URA Performance press brief for July 2016 to March 2017

A Guide on Tax Incentives /Exemptions available to the Uganda Investors

A GUIDE ON THE INSTALMENT PAYMENT OF URA TAXES

A NewsLetter – MARCH ISSUE

A-Level – Entrepreneurship Syllabus

A-Level Economics – Entrepreneurship Syllabus

A-Level Economics – Entrepreneurship Teacher’s Syllabus

A-Level Economics – Resource Book For Public Finance and Fiscal Policy

A-Level Economics Syllabus – ORIENTATION MANUAL

Abridged Bid Notice Under Open Domestic Bidding

Abwoyo Constance vs ura Ruling

Addendum for Provision of Catering and Canteen Services for Various URA Stations Under Framework Contract

Addendum to Supply Of Tires For URA Vehicles And Motorcycles Under Framework Contract Arrangement

ADVENT CITY VS URA TAT 28 OF 2019

ADVENT CITY VS URA TAT 28 OF 2019

ADVENTCITY LIMITED V URA TAT APPLICATION NO. 28 OF 2018

Advert East Africa News Paper Service and Repair of Motor Vehicles at SCT

Advert for Repair and Service of Motor Vehicles at Single Customs Territory

Advert Service and Repair of MV SCT – Daily Monitor

AEO ERM BROCHURE INFORMATION

AFRICAN TAX OUTLOOK 2018 Third Edition

ALCOHOL ASSOCIATION OF UGANDA ,NILE BREWERIES AND 38 OTHERS VS URA 744 OF 2019

AMATHEON RULING

AMERICAN EXPRESS INTERNATIONAL BANKING CORPORATION VS ATUL KUMAR SUMANTBHAI PATEL CIVIL APPEAL 5 OF 1985

ANNUAL EXPORTS TRADE REPORT

ANNUAL IMPORTS TRADE REPORT

Annual Monitoring and Evaluation Report FY 201/2018

Annual Monitoring and Evaluation Report FY 2018/2019

Annual Press Brief Period: July 2018 to June 2019

ANNUAL REPORT 2017/2018

ANNUAL REVENUE PERFORMANCE REPORT FY 2019/2020

Annual Revenue Report FY2020-21

Annual Revenue Report FY2021-22

Annual Revenue Report FY2022-23

Annual Tax Policies Evaluation Report FY 2017-18

Annual Trade Report COUNTRY BY COMMODITY 2015

Annual Trade Report COUNTRY BY COMMODITY 2016

Annual Trade Report COUNTRY BY COMMODITY 2017

Annual Trade Report COUNTRY BY COMMODITY 2017

Anti-Money Laundering (Amendment) Regulations, 2023

Anti-Money Laundering ACT 2013

AON UGANDA LTD VS URA

AON UGANDA LTD VS URA

APA INSURANCE (U) LIMITED & 22 ORS V URA HIGH COURT CIVIL APPEAL NO 29 OF 2018

Application for Credit Note Form

Application Form to be considered for Tax Incentive for Agro Processing Investments

Aptitude Results

Aptitude Results

AUTHORIZED ECONOMIC OPERATOR AEO FAQ 2022

Authorized Economic Operator Question & Answer

Automatic Exchange of Information Act, 2023

AVIATION HANGER SERVICES LTD VS URA TAT 21 OF 2019

AVIATION HUNGER SERVICES LTD VS URA TAT 21 OF 2019

BANK OF BARODA INDIA VS URA

Bank of india U Ltd v NC Beverages Ltd 34 CS 0009 2021

BANK OF UGANDA VS BETTY TINKAMANYIRE

BARCLAYS BANK OF UGANDA VS EDDY RODRIGUEZ

Bidders on Contracts with Donor Funded Projects

Bidding document for URA Single Customs Territory Motor Vehicle Repair and Maintenance Services Under Framework Contract

BIIRA UDEAR CO LIMITED V URA HIGH COURT CIVIL SUIT NO 400 OF 2015

BIRUNGYI BARATA AND ASSOCIATES VS URA

BRITISH AMERICAN TOBACCO VS UGANDA REVENUE AUTHORITY , TAT APP NO.62 OF 2019

Celebrating 25 Years Of Developing Uganda Together

CELEBRATING THE TAXPAYERS OF UGANDA

CELTEL UGANDA LTD VS URA