Uganda - Applying for a Tax Return

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Procedure

HOW TO APPLY' 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 Registered Business earning an income with income above the threshold
• All professionals earning an income with Tin Numbers
• Any person who has income arising from.
• Profession/Business/Ownership of Property is supposed to file a tax return in Ugand.

Fees

• Free of charge

Validity

• It is valid for only one year.

Documents to Use

Income tax return forms

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• Approximately 1 day

Related Videos

Videos explaining the procedure or to fill the applications. Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites. Please remove the '&' inside the tags during implementation. Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, sevenload, viddler, vimeo, youku, youtube width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed. e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

Why do you need to submit a Tax Return?

1. Timely submission of tax returns enables you to avoid penalties and other legal consequences.
2. Submission of accurate information improves your risk rating levels with URA.
3. 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
• 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 with holding 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.

Required Information

• Name and Address of the business
• Identification documents
• Birth and citizenship
• Identification documents
• Source of Business
• Reference for registration
• declaration and certification
• Additional information.

Need for the Document

• Income Tax is a tax imposed by the Government of Uganda on anybody who earns an income in Uganda. Any Individual or group of Individual or artificial bodies who/which have earned income during the previous years are free to apply for Income tax return.

Information which might help

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.

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

Uganda revenue authority
Uganda budget
Uganda tax card

Others

You must file an income tax return if your income is above a certain level; which varies depending on your filing status, age and the type of income you receive in the year. You can seek the help of a professional or do it yourself by visiting income Tax department.

• In this case, you need to file tax returns to claim a refund. However, it’s up to you whether you want a refund or not;
• It will not be a statutory offense if you do not claim a refund.
• Individuals and registered business in Uganda are free to apply for a Tax return by submitting statement of income and expenditure, assets and liabilities, and any information that comprises a complete set of financial statements for a given year of income.
• A return statement can be got by filing for tax return.

The tax form or forms used to file income taxes with the Internal Revenue Authority. Tax returns often are set up in a worksheet format, where the income figures used to calculate the tax liability are written into the documents themselves.

Tax returns must be filed every year for an individual or business that received income during the year, whether through regular income (wages), interest, dividends, capital gains, or other profits.