Uganda - Apply for Company Tax Clearing Certificate(TCC)

ProcedureEdit

Apply On-line
Step 1:
Get started by logging in to uganda Revenue Authority Portal Visit the URA web portal Uganda Revenue Authority, and login to your account
Step 2:
Under e-services, click on Tax Clearance Certificate or Select Clearance certificate. Click on the Tax clearance certificate (TCC) icon to make the request for a Tax Clearance Certificate
Step 3:
In the new tab that appears, select the type of TCC, either Annual or Transactional TCC.
If the application is for an annual TCC, capture the tax period for which clearance is required If the application is for a transaction TCC, you will be required to provide the following details;

Addressee details including the TIN,name, business name, contact number and email address
Purpose for which the TCC is required
Tax period to which the TCC relates (cannot be a past period)
Choose the mode of payment (cash /cheque/ RTGS)

Step 4:
Click submit button after completing all the mandatory fields
Step 5: Upon submission,an acknowledgement receipt shall be generated to print a copy,and an email notification with the same details sent to your registered email.
Step 6:
URA will process your application and upon approval you shall receive an email notification and an attachment of the Tax Clearance Certificate.

Apply In-Person:

Go to the Office of Uganda Revenue Authority to make the application.
Bring and present the required documents to the revenue officer.These documents have been mentioned in the required documents section of this page. They Include:-
1. Tax Identification certificate;
2. Proof of income
3. Audited accounts.
4. Business registration certificate;
You will be given a Tax Clearance Certificate application form to fill.
The tax revenue officer will assess the application and determine any tax payable.
The revenue officer will direct you to the cashier to pay the any tax due and application fee for your Tax Clearance Certificate
After payment any outstanding tax you will be issued with a Company Tax Clearance certificate.

Note:

Annual TCCs may be issued to taxpayers whose compliance has been monitored for at least three (3) years.
In such a scenario, you will receive a notification on email with the attachment of the TCC or rejection notice
For Transactional TCCs, the applicant and the addressee will both receive notifications with the attachment of the TCC or rejection notice
Reasons for approval or rejection and a record of the consideration must be documented as provided for in the system
Response to a TCC application made by a taxpayer must be made within 2 working days of receipt of the application

Required DocumentsEdit

The registration profile of the tax payer should be up to date
The tax payer should have submitted all the returns for the registered tax types
For Non Individuals, the associated persons (directors or partners) MUST have submitted all their returns
The submitted returns MUST be satisfactory
All taxes due to must have been paid by the tax payer or there is a Memorandum of Understanding to pay in instruments
- Tax Identification certificate;
- Proof of income
- Audited accounts.
- Business registration certificate;
- Articles and Memorandum of Association

Office Locations & ContactsEdit

Uganda Revenue Authority - Head Office,
Physical address: Plot M193/M194,
Nakawa Industrial Area
Kampala, Uganda
P.O. Box 7279,
Kampala, Uganda
Toll Free Number: (256) 800117000
Email:[email protected]
Website: Link

EligibilityEdit

Persons(tax payers) who are eligible for TCCs include the following:

Those Providing passenger transport services
Those Providing freight transport service where the goods vehicle used has a load capacity of more than 2 tons
Those Providing ware housing or clearing and forwarding services
Those Supplying goods or services to the Government or
Those Transferring funds in excess of 2,500 currency points from Uganda to a place outside Uganda.
Those Who may wish to obtain certificates as evidence of their tax compliance.

OR

Anyone who carries out a taxable transaction is eligible to register for a Tax clearance certificate.

FeesEdit

Usually the fees depending on the amount of money the company generates.

ValidityEdit

Tax Compliance Certificates are valid for twelve months only.

Documents to UseEdit

Please attach documents that can be used by people. e.g. links

Sample DocumentsEdit

Please attach sample completed documents that would help other people.

Processing TimeEdit

2 working days

InstructionsEdit

Please provide other instructions related to the certificate/documents.
e.g. The state office holds birth records since january 1908.

Required InformationEdit

The full name and other relevant details of the registered person / applicant;

Tax Identification Number (TIN);
Period of submission of returns;
Amount of taxable income;
Amount of tax income to be registered;

Need for the DocumentEdit

A tax compliance, otherwise known as a Tax Clearance Certificate is an official document issued by URA, as proof of having filed and paid all your taxes.
Tax Compliance Certificates for Taxpayers seeking tenders with Government Ministries and Institutions.
Tax Compliance Certificates to employees neither leaving service nor seeking new job opportunities.
Tax Compliance Certificates for taxpayers seeking liquor Licenses.
Tax Compliance Certificates to Clearing and Forwarding Agents.

Information which might helpEdit

Tax Clearance Certificate (TCC) is tool used to compel non-compliant taxpayers to comply with provisions of registration, filing of returns and payment of taxes.
A TCC certifies to a third party that the stated taxpayer is compliant i.e has fulfilled their obligation of paying taxes.

External LinksEdit

OthersEdit

More information which might help people.