WHT exemption application 2024-25

In accordance with Sections 118A (2) and 119(5)(f) (ii) of the Income Tax Act Cap 340 as amended and Section 5(2)(b) of the Value Added Tax Act Cap 349 as amended, the Commissioner hereby notifies the Public that the application window for Withholding Tax Exemption for Financial Year 2024/25 opened with effect from April 15, 2024.

WHT Exemption applications shall be received for a period of two months from April 15, 2024 up to June 14, 2024. The Public is further notified that the WHT Exemption application is strictly online and no physical applications shall be considered.

Please note that all WHT Exemption applicants shall be vetted based on the compliance
checklist below and only compliant taxpayers will be granted the WHT exemption.
Once granted, the exemption will be valid for a period of 12 months from July 01, 2024 and ending June 30, 2025. However, the WHT Exemption status shall be subject to automatic revocation if the person or its associate(s) fails to comply with their tax obligations during the year of income. The certificate issued can be validated by checking the existence of the TIN on the WHT Exemption list available on the URA Web Portal.

All prospective applicants are encouraged to undertake a review of their tax affairs and ensure that they are compliant with the relevant tax laws and procedures before applying.

How to apply;
Visit the URA web portal at https://ura.go.ug and follow the steps below;
Log into your account using your TIN and password;
Under e-Services, click on Tax Exemption and then Select “Withholding Tax Exemption Application” then proceed with the process of self-assessment until your application is submitted;
Ensure that you get an acknowledgment receipt with a reference number as evidence of application.

WHT EXEMPTION COMPLIANCE CHECKLIST
Compliance Checklist YES/NO
1- Do all the directors/associates have Tax Identification Numbers (TIN)?
2- Is your registration profile up to date including the correct address, tax types, directors’ details and all required information?

3- If you are less than 3 years on the tax register, are you importing Plant and Machinery whose CIF value is at least USD 150,000?

4- Do you have any existing Income Tax exemption? (Attach evidence)

5- Do you issue EFRIS invoices/Receipts to all clients? (Applicable to VAT-registered taxpayers)

6- Do you apply tax stamps to all applicable products? (Applicable to Local Excise Duty- registered taxpayers)

7- Do you have a Tax agent as provided for in the Tax Procedures Code Act? If Yes, provide the TIN(s) in the remark.

8- Are you a Designated Withholding Tax Agent?
9- Are you deducting and filing WHT by the due date?

10- Do you declare all your local suppliers’ TINs in the WHT returns?

11- Do you file all returns by their due dates?
12- Are all directors earning monthly salaries declared in the Pay As You Earn (PAYE) returns?
13- Where directors are not on the payroll and have various sources of income, are they filing individual returns and declaring all sources of income?
14- Do you fully declare all your employees’ remunerations in the PAYE return with correct employee TINs?
15- Have you incurred any expenditure above five million shillings in one transaction on goods and services from a supplier who does not have a TIN?
16- Do you remit tax from your suppliers who are not exempt from withholding tax?
17- Do you provide valid TIN(s) and Names of the landlord in your Income Tax returns? (Applicable to those incurring rent expenses/expenditure)
18- Do you pay all your taxes by their due dates?
19- If you are a small taxpayer, Is your total Domestic Tax payment above UGX 50m in the recent twelve
(12) months?
20- If you have any outstanding tax liability, are you under any approved instalment plan?
21- If you dispute your ledger tax balances, have you engaged URA over the disputed tax balances?
22- If you manufacture/supply Alcohol, attach a list of your clients/buyers with their TINs.
23- Have you ever been investigated by the Tax Investigation Department of URA?

Please note: Due to non-compliance in some sectors, Persons involved in those sectors may not be considered for this facility

First date of Publication: Thursday April 18, 2024

URA MANAGEMENT

For more information, call: Toll Free Number 0800117000 | www.ura.go.ug | services@ura.go.ug

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