Uganda - How to File Tax Returns

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Procedure

This is a process where a taxpayer reports accurately, correctly and in completeness of all tax obligations according to the tax laws to the Uganda Revenue Authority in a prescribed format within a specified period.

Apply Online

1. On the Uganda Revenue Authority (URA) homepage Link go to e-Services on the Left Menu, under e-Services, go to “You need to login to” menu, then under File a Return, Login if you have already created an account. If you have not created an account yet, select Register and follow the guide under that link to create your account.
2. After logging in, go to e-Services for individual/non-individual on the Left Menu, select e-Returns and select the type of return that you wish to file.
3. Download the template for the return you wish to file, from the list provided under e-Services for individual/non-individual e.g. MONTHLY VAT RETURN FORM and select save.
4. Save the template to your preferred location on your computer. You do not have to be connected to the internet in order to fill out the template.
5. Open the template.
6. Before filling out the template, enable macros by following the instructions on the sheet labelled help, on the form you have downloaded.
7. After filling in all the required information, validate the form by clicking the VALIDATE button on the last page of the return.
8. In case of errors, correct them and save the file before validating again.
9. If no errors are found on the template, generate an Upload file by clicking YES on the pop up window. This will generate a compressed file that will take less of your time to upload. #Reconnect to the URA Web Portal and log in to your account if you had disconnected in order to fill in the template.
10. After logging in, go to e-Services for individual/non-individual on the Left Menu, select e-Returns and select the type of return that you wish to upload. Disable the pop-up blocker before uploading your return.
11. Enter the period for which the return is being filed and click check.
12. Enter all the details required and Upload the return.

    • If the form fails online validation, correct the specified errors on the saved template (from which you generated the upload file), save the file, validate and re-generate another upload file. (Refer to steps 7 – 9)
    • Try to upload the file again.

13. If the upload is successful, click Submit to submit your return.
14. Due to absence of laws governing electronic transactions, you will receive a pop up message requesting you to submit a printed and signed copy of your tax return within 10 days to the Kampala East Office, LTO or MTO office, confirming fulfilment of your filing obligation.
15. An e-Acknowledgement receipt will be generated and a copy sent to the email address that you used at registration. This acknowledgement receipt has a PRINT FORM button that you can use to print the return form for submission to the Kampala East, MTO or LTO office within 10 days.
16. If you do not wish to print the form immediately, you can print it later using the PRINT FORM function on the Home Page of the Web Portal, under e-Services, You do not need to log in to menu.
17. To print the form, you will be required to avail a Search Code and Reference Number. These can be obtained from the Registration Acknowledgement Receipt email that will be sent to the email address you provided during registration. This email is sent at the time when the e-Acknowledgement is generated.
18. To track the status of your return, you can use the Track Your Status function, under e-Services, You do not need to log in to menu on the Home Page of the Web Portal. The same Search Code and Reference Number referred to in step 17(a) will be required at this point.

Apply In Person
Via a tax agent

1. Contact any tax agent who has been approved by the Uganda revenue authority and request him/her to fill your returns on an agreeable fee
2. On completion of filing by the tax agent, an e-Acknowledgement receipt will be generated and a copy sent to the email address that you used at registration. This acknowledgement receipt has a PRINT FORM button that you can use to print the return form for submission to the Kampala East, MTO or LTO office within 10 days in person (tax payer)

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Required Documents

• Income statement (List of Receipts and Payments).
• Balance sheet.
• Payroll.
• Import schedules.
• Contracts.
• Bank  statements
• Appointment  Letters
• Bills (e.g. Utility Bills).
• Stock records.
• List of Assets (Assets Register).
• Many other records and/or documents relevant to your business such as Receipt-books, Invoices, Debtors and Creditors should be kept.

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

• Individual in the taxable threshold bracket
• Company either public Ltd or private Ltd operating in Uganda
• Organization operating in Uganda
• Cooperatives etc.

The following are persons who are not expected to file tax returns;

• A non-resident whose income is derived from sources within Uganda and is subjected to withholding tax as a final tax e.g. International payments or payments to non-resident public entertainers, sports persons, contractors or professionals.
• A resident individual whose gross income consists exclusively of employment income derived from a single employer and from which tax has been withheld under the PAYE system.
• A resident individual whose total chargeable income for the year of income is below the stated threshold in the income tax Act.

Fees

• The process is free of charge if you process the filling by yourself

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

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Sample Documents

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Processing Time

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Related Videos

Videos explaining the procedure or to fill the applications. 
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sevenload, viddler, vimeo, youku, youtube
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e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

What are the compliance requirements for tax returns in Uganda?

• Pay as You Earn (PAYE) - Filing by the employer is on a monthly basis by the 15th day of the month following the month in which payment was made.
• Individual Income Tax returns are filed by 30 September (1st Provisional return), 30 June (amended provisional Return) and 31 December being the end of 6 months after the end of the year (Final Return). Please note that the provisional tax is paid in four instalments on a quarterly basis.
• Rental income is taxed separately from other incomes earned. The tax on rental income is also paid on a quarterly basis as with the other income tax.

Local Service Tax

• This is deducted within the first quarter of the Individual's fiscal year (1 July to 30 June). This may be submitted either as a lump sum by the 30th day of October or in 4 equal installments by the end of July, August, September and October.

Why do you need to submit a Tax Return?

• Timely submission of tax returns enables you to avoid penalties and other legal consequences.
• Submission of accurate information improves your risk rating levels with URA.
• Submission of VAT returns that require a refund from URA provides the basis for a refund if one wishes to have a cash refund of taxes paid in excess.

Note

• All returns must be filed and submitted by the stated due date.
• All returns must be filed on the prescribed form and in the prescribed format.
• Always provide accurate and complete information on the return.

Required Information

• Full name of the tax payer
• TIN number of the tax payer
• Employment Payslip of the tax payer
• Email address of the tax payer

Need for the Document

This is a process where a taxpayer reports accurately, correctly and in completeness all tax obligations according to the tax laws to Uganda Revenue Authority in a prescribed format within a specified period.

Information which might help

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Other uses of the Document/Certificate

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e.g. Birth Certificate can be used as proof of identity.

External Links

(URA) Online Portal

Others

• In case the return due date falls on a holiday, the last working day before return submission due date shall become the due date of return filing.
• Government, its institutions, companies, authorities; paying an amount exceeding one million shillings for goods (or materials) or services to any person in Uganda and Gazetted (designated) persons by law who withholds tax at rate 6% , shall be marked as withholding agent.
• It shall be mandatory to file withholding return for taxpayers who are marked as withholding agent.
• Taxpayers other than withholding agent shall be allowed to file return only in event when they have withheld tax from payee.