Uganda - Applying for a Tax Return
- 1 Procedure
- 2 Required Documents
- 3 Office Locations & Contacts
- 4 Eligibility
- 5 Fees
- 6 Validity
- 7 Documents to Use
- 8 Sample Documents
- 9 Processing Time
- 10 Related Videos
- 11 Instructions
- 12 Required Information
- 13 Need for the Document
- 14 Information which might help
- 15 Other uses of the Document/Certificate
- 16 External Links
- 17 Others
HOW TO APPLY
- Visit the Uganda revenue authority (URA) office with all the required documents, approach the service counter and request for the application form to fill your tax return
- Read through the instruction carefully and fill the application form accurately verify all the information is correct before submitting it to the attending officer.in case of any difficult please request for assistances from the staff
- After submitting the filled form the official will enter your information into the URA computer system
- The system will automatic compute your tax return and in case have a refund, you will be routed to a program that prints your refund check a pay request will be sent to deposit the money into your bank account with a day
- Log onto the Uganda revenue authority (URA) website portal Apply onlineusing your log in ID and password
- Click on the e-return under the drop box “select the type of return to be filled”
- Then download the return template to your computer
- Save the template to your preferred location on your computer, It is better not to rename the upload file
- Open the template, before filling out the template; enable macros by following the instructions on the sheet labelled help, on the form you have downloaded, after enabling macros, close the file and open it again, you should get a pop up message that” Please DO NOT cut and paste any values in the sheet ”
- After filling in all the required information, validate the form by clicking the VALIDATE button on the last page of the return.
- In case of no errors, click on yes to generate an upload file, in case there are errors click on the error sheet, correct the errors, save and validate a gain, click on yes to generate an upload file
- Save the uploaded version at the desired location on your computer
- Go back to the home page and log in to your account using TIN and pass word
- After logging in, under e-services on left side, place your cursor on E-Returns and select the type of return you want to file.
- Select the period for which the return is being filed and click check. Enter all the details required.
- Select the return period, image text as it appears, click on browse to attach an upload file, click upload to submit the return online.
- If the application is successful an e-Acknowledgement receipt will be generated and a copy sent to the email address provided at registration and the TIN account.
- If the form fails online validation, correct the specified errors on the saved template (from which you generated the upload fi le), save the fi le, validate and re-generate another upload file
- Try to upload the file again.
- Person Identification Number (PIN)
- A national identification number, issued to all taxpayers of Uganda whose income is taxable.
- All employment pay slip records
- Email address
Office Locations & Contacts
UGANDA REVENUE AUTHORITY (URA)
URA Headquarters: Plot M193/M194,
Nakawa Industrial Area,
P.O. Box 7279, Kampala
Phone: +256 414744000,
0800117000 (toll free)
Other offices: List
- 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.
- Free of charge
- It is valid for only one year.
Documents to Use
Please attach sample completed documents that would help other people.
- Approximately 1 day
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'.
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.
- 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.
- 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.
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.