Hizi ni taarifa kuhusu magari ya mizigo

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All businesses in the transport sector in Uganda are required to be registered with

  • Ministry of Works and Transport for licenses
  • Uganda Revenue Authority (URA) for taxes
  • For non-individual you can register a company name with URSB.
  • Secure a third party or comprehensive policy with any insurance company.

 

For individual

  • National ID or any other two of the following valid identification documents;  Passport, Driving permit, Voter’s card, Village ID, Employment ID, Refugee ID, recent Bank statement, Work permit, financial card, Visa, NSSF card etc.
  • Certificate of registration (incase you are in business)
  • Statement of particulars and partnership deeds (incase of a partnership)

For non-individual

  • Company Form 20
  • Certificate of incorporation

Click here for more information on registration

 

 

 

As a taxpayer, you’re entitled to your rights. Equally, there are obligations that you must fulfill.

Click here for your rights  as a taxpayer

Click here for your obligations as a taxpayer

 

 

Advance Income tax – for all players

Advance income tax is paid by passenger service vehicles and goods/freight vehicles.

Owners of such vehicles are required to pay Advance income tax once every year for each vehicle.

Please note

At Transport Licensing Board (TLB), you will be issued a single assessment (PSV + Advance income tax).

Pay As You Earn (PAYE) – paid by employees in this sector who earn above UGX 235,000 per month. The employer withholds on the employee’s salary and remits it to URA.

Click here for PAYE rates

Withholding tax – will be paid by the vehicle owner in case you supply services to a designated withholding agent when the invoice value is above UGX 1,000,000

Value Added Tax (VAT) – for players who generate income from transport service that exceed UGX 150,000,000 in a given year, are expected to collect VAT on every transaction that is invoiced (EFRIS)

 

The rates of Advance income tax are stated below:

Sn

Type of vehicle

Amount (in UGX) per ton or passenger per year

1.

Motor cycle

20,000 per seat per year

2.

Passenger Service Vehicles (PSVs)

20,000 per seat per year

3.

Goods/freight vehicles above 2 tones

50,000 per ton per year

Non- individual income tax

The income tax rate for a company is 30% of the entity’s chargeable income (gross income less allowable deductions).

Please note

What you have paid under Advance income tax is credited/reduced on the tax payable in the final income tax return.

Individual income tax

The income tax rate for individuals depends on the income bracket in which the individual falls.

Players in this sector are reminded to file a final Income tax return at the end of every year. This will help them offset what has been paid in the course of the year

Click here for Income tax rates

Please note

At the end of the year, URA advises you to file your final income tax return to provide for all expenses incurred in the course of the year (for individuals and non-individuals).

Click here for details on return filing

 

 

 

  • Visit the URA web portal on ura.go.ug
  • Click on e-Services, Payment registration
  • Input your TIN
  • Select tax head as Income tax – Advance tax for motor vehicles
  • Select original assessment
  • Input your vehicle registration number
  • Input TIN
  • Select the assessment year
  • Enter text from the given image
  • Click submit

 

 

INCOME TAX

 

Beneficiary

 

Incentives

Period of Incentive

Conditions for the Tax Incentive

 Aircraft Operators

Income Tax exemption for Aircraft Operators

Indefinite

Applies to persons engaged in air transport for domestic and international traffic or aircraft leasing.

Foreign transporters

 

Exemption of income derived from transportation of passengers or goods or mail embarked outside Uganda

Indefinite

Transportation of passengers or goods or mail must have embarked outside Uganda

 

 

Click here to download Advance tax on transport sector guide
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