Uganda Revenue Authority (URA) informs the General Public that Section 47A of the Tax Procedures Code Act, 2014 as amended, that provides for waiver of interest and penalty outstanding as at 30^th June 2023, where a taxpayer pays the outstanding principal tax by 31^st December 2024, has been implemented in all taxpayers’ ledgers that qualify for the waiver

Where a taxpayer pays a portion of the principal tax outstanding as at 30^th June 2023 by 31^st December 2024, the portion of interest and penalty that relates to the principal tax paid shall be waived proportionately.

Therefore, URA urges taxpayers with outstanding principal tax for the period up to 30^th June 2023 to check their ledger balances and pay the principal tax by 31^st December 2024 in order to benefit from the waiver.

Please note that the above waiver does not cover interest and penalty that accrued from 1^st July 2023 onwards. Therefore, taxpayers are advised to pay any outstanding principal tax as soon as possible to avoid accumulation of interest.

Taxpayers can view their outstanding principal tax on their tax ledgers by logging into their TIN account on the URA portal (www.ura.go.ug) or visit their tax offices for assistance.

Failure to pay outstanding principal tax as at 30^th June 2023 by 31^st December 2024 will render accrued interest and penalty payable.

Note that this waiver does not apply to Customs taxes and duties.

For more information, contact; services@ura.go.ug or call our Toll-free lines; 0800117000 | 0800217000 or Toll lines; 0417444602 | 0417444603 or WhatsApp; 0772140000.

First date of Publication: Thursday August 15^th, 2024.

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