WAIVER OF INTEREST AND PENALTY OUTSTANDING AS AT 30TH JUNE 2024

Uganda Revenue Authority (URA) reminds the general public that the Tax Procedures Code Act provides for waiver of interest and penalty outstanding as at 30th June 2024, where a taxpayer pays the outstanding principal tax by 30th June 2026.

A taxpayer who pays only a portion of the principal tax outstanding as at 30th June 2024 by 30th June 2026, shall benefit from a waiver of the portion of interest and penalty that relates to the principal tax paid.

Therefore, URA urges all taxpayers with outstanding principal tax for the period up to 30th June 2024 to pay the principal tax by 30th June 2026 to benefit from the waiver. Failure to pay the principal tax outstanding as at 30th June 2024 by 30th June 2026 will render the accrued interest and penalty payable.

To view your outstanding principal tax, log into your TIN account on the URA portal at www.ura.go.ug or visit the nearest URA tax office for assistance. URA will also share the outstanding tax balances with the eligible taxpayers by SMS and email.

Please note that:

  1. The waiver of interest and penalty will lapse in less than five months from now;
  2. Only interest and penalty that relate to a principal tax whose due date is on or before 30th June 2024 are eligible for the waiver;
  3. The waiver also applies to interest accrued between 1st July 2024 and 30th June 2026, where the principal tax outstanding as at 30th June 2024 is paid;
  4. The waiver does not apply to customs taxes and duties.
  5. Where a taxpayer is not in agreement with outstanding tax balances, he/she is advised to contact us or visit the nearest URA tax office for assistance.

For more information, contact us at services@ura.go.ug or call our toll-free line 0800217000, or our toll lines 0417444602 | 0417444603, or WhatsApp 0772140000.

First date of Publication: Tuesday February 10, 2026

Developing Uganda Together

MANAGEMENT

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