Uganda - Apply for Income Advance Tax

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Procedure

Apply On-line:
Step 1: Get started by logging in to Uganda Revenue Authority Portal

• Go to URA online tax portal : link Uganda Revenue Authority URA online tax portal and log in.
• Enter URA PIN then click continue.
• Enter password and security stamp to login to your URA account.
  

Step 2: Payment registration

• Click on the payment icon and select payment registration

Step 3: Select payment obligation and tax period

• Under tax head icon select (income tax)
• Under the tax sub head icon select (Advance tax)
• Under Payments type icon select ( self-assessment tax)
• Select tax period you want to pay (e.g. Jan 2019 to Dec 2019)
• Choose the mode of payment (cash /cheque/ RTGS)
  

Step 4: Download the payment slip and make payment

• After making the selections above click submit to download a payment slip
  
• Proceed to make payment using payment slip.
  

Apply In-Person:
Go to the Office of Commissioner general Directorate of Taxes at the Uganda Revenue Authority. To make the application.

• Bring and present the required documents to the revenue officer. These documents include
  • A copy of certificate of incorporation.
  • Vehicle log book.
  • Vehicle Tax Clearance Certificates.
  • Letter of application for registration Advance Tax,
  • Invoice (importation papers)
  • Personal Identification Number (PIN),
  • PSV licence.
• You will be given an advance tax application form to fill. The tax revenue officer will assess the application and determine the advance tax payable.
• Payment is of Advance Tax is made in the bank and payment Advice slip will be presented as evidence for the Tax paid forr one to qualify for an operating licence.
• The revenue officer will direct you to the cashier to pay the application fee and Advance tax for registering your public service vehicle.
• After payment to the advance tax you will be issued with an advance tax certificate.

Note:This Tax includes both Locally registered and foreign registered vehicle conducting Business in Uganda.

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Required Documents

• A copy of certificate of incorporation.
• Vehicle log book.
• Vehicle Tax Clearance Certificates.
• Letter of application for registration Advance Tax.
• Invoice (importation papers)
• Personal Identification Number (PIN)
• PSV licence.

Office Locations & Contacts

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

Eligibility

• All Ugandan Vehicles for public service and commercial service are entitled to advance tax.

Fees

The current rates are:

• For load carrying vehicles - vans, pick-ups, trucks and Lorries:-
  • Uganda shillings Fifty thousand shilling(50,000) per ton load capacity vehicles above 2 tonnes per year, or
  • Uganda shillings Fifty thousand shillings(50,000) per tonne for Tailers,Whichever is the higher.
• For passenger carrying vehicles - saloons, station wagons, minibuses, buses and coaches:-
  • Uganda shillings two thousand (2,000) per passenger capacity per month, or
  • Uganda shillings Six hundred thousand shillings(600,000) per year,Whichever is the higher.
• For Passenger drivers Vehicles (PSV)Ugsh20,000 per passenger.
• For Buses Ugsh 20,000 per passenger
• Boda Boda is licenced to carry one person and therefore pays Ugsh20,000 shillings as income tax every year.

Validity

• Valid for 1 year.

Documents to Use

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

Sample Documents

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Processing Time

• The processing time is 14 days.

Related Videos

Videos explaining the procedure or to fill the applications. 
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Instructions

• The owners of public service vehicles like Kamunyes must register for an advance Tax which should be paid in advance before a vehicle is registered or licensed in Uganda.
  

Mode of payment.

• The Commissioner is empowered to prescribe the conditions and procedures governing the payment of Advance Tax.
• Currently, the tax is paid at the time of obtaining the PSV license (in the case of conductors and drivers) and at the time of booking for inspection (in the case of commercial vehicle).
• Payments are made at all URA offices where PSV licenses are issued and from designated Domestic Taxes Department offices.
• Where the receiving office is not computerized, a manual receipt is issued and the vehicle owner should give all his particulars.
  • Full names,
  • Personal Identification Number (PIN),
  • Vehicle registration number
  • Physical and postal address to facilitate issuance of a computerized receipt.
• This should be received by the vehicle owner within a short period.
  

End-Of-Year procedure for vehicle owners:

• As the name implies, Advance Tax is a personal tax liability paid in advance.
• The vehicle owner should claim a deduction in respect of the amount paid in any year when submitting tax returns (self-assessment returns) for that year.
• The amount so claimed shall be set-off against the years’ tax liability and where there is nil tax liability, an appropriate refund will be made, subject to the satisfaction of the Commissioner that the refund is correctly due.

Public institutions and exempt organizations

• No Advance Tax is payable in respect of commercial vehicles that are registered in the names of Public Institutions (e.g. Public schools, Government Ministries etc.) and organizations that are exempt from tax.
• However, such bodies must produce appropriate evidence of their status to the Commissioner for Authority not to pay the Advance Tax.

Required Information

• Name of Taxpayer
• Taxpayer Identification Number
• Company PIN
• Business Name or Trade Name of Taxpayer
• Bank Details
• Name of Bank
• Bank branch
• Account Number
• Type of Employment
• Total Income Chargeable Income Total Tax Payable
• Details of Salary paid and Person relief tax deducted from Employees
• Vehicle registration number
• Physical and postal address

Need for the Document

• This is a tax paid in advance before a public service vehicle or commercial vehicle is licensed at the rates applicable.

Information which might help

A Commercial Vehicle is a road vehicle which is:-

• Manufactured for the carriage of goods and so used in connection with a trade or business; or
• A motor omnibus as defined in the Traffic Act; or
• Used for the carriage of members of the public for hire or reward.

This includes such road vehicles as vans, pick-ups, trucks, Lorries, station wagons, minibuses, buses, and coaches. This is a tax paid in advance before a public service vehicle or commercial vehicle is licensed at the rates applicable. Advance tax is not a final tax. Individuals who have paid any advance tax are required to declare the same in their individual income tax returns submitted yearly and pay any additional tax due.

Other uses of the Document/Certificate

• Advance tax is a Tax applicable to Kamunyes and other Public Service Vehicles.
• It is not a final tax, but a tax partly paid in advance before a public service vehicle or a commercial vehicle is registered or licensed.
• Advance Tax was introduced specifically to bring owners of public service vehicles and commercial vehicle into Tax Net. The rates are varied each year by the Minister of Finance during the Budget speech. This tax has been into force since 1991.

External Links

• External link

Others

More information which might help people.