Uganda Revenue Authority (URA) informs the public that it is implementing a temporary penalty waiver scheme.

Under this initiative taxpayers with undeclared or falsely declared goods are being allowed to regularize their tax status without facing additional financial penalties and fines.

To qualify for this waiver, taxpayers must pay the full principal tax due without delay. The subject waiver applies strictly to consignments that are declared and cleared by Customs, with fully paid taxes by the end of the day on June 30, 2026.

Eligible taxpayers must also submit a fully signed Request to Settle Offence (Form C35) along with a signed Compounding Agreement.

Please note that this waiver is conditional upon the taxpayer’s express commitment to remain compliant in all subsequent periods.

Furthermore, this window applies only to undeclared or falsely declared goods to Customs, and strictly excludes outrightly smuggled goods.

“Developing Uganda Together”

URA MANAGEMENT