Non-Tax Revenue (NTR) is the recurring income earned by the government from sources other than taxes. NTR fees were previously collected by the various Ministries, Departments, and Agencies (MDAs); the Ministry of Finance (MOFPED) gave URA the mandate to collect all Non-Tax Revenue fees and to account for the fees collected.
Please note:
URA DOES NOT provide Non-Tax Revenue services but simply facilitates the payment registration process. For the actual services, please contact the relevant Service Providers
The MDAs have the mandate of assessing the NTR fees on the various items under them.
MDAs Involved in NTR
Some of the MDAs currently involved in the administration of NTR include, but are not limited to:
Ministry of Lands: These assess fees on Registration of titles, Lease, and Letters of administration, among other items
The process involves generating a payment registration slip for the service you want from the URA website. You will then proceed to pay the required amount using your preferred platform; the system supports paying with a debit/credit card, in a bank, via Pay Way, and mobile money.
Generating a payment registration slip
1. In your browser of choice, visit the URA website at: https://www.ura.go.ug
2.While still at the homepage, click on ‘Make a Payment’.
3.Click ‘Click here to register a payment’.
NTR fees in foreign currency
Where the applicable NTR fees are in foreign currency, the NTR fees applicable in Uganda shillings is computed as the product of the amount in foreign currency and the exchange rate (daily rate).
Non-Tax Revenue Refund
This is a process where a taxpayer claims money that was paid in excess or error at payment registration as fees collected by URA on behalf of other Government Ministries/Departments/Agencies. The taxpayer is supposed to show evidence of payment of such funds, e.g. the payment registration slip.
Please note: The processing of the NTR refund shall only commence after submission of the necessary information within the timelines.
The refund process is manual
Apply for a refund by downloading Form DT-3008 (visit the URA website, click on download manual forms<> domestic folder<> refund folder), print it out, and then manually fill it out and deliver it to your tax office with the attached proof of payment.