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Uganda - Declare Instrument for Stamp Duty

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Procedure[edit]

  • Stamp duty is a duty payable on every document that confers any right or liability upon being created, transferred, limited, extended, extinguished or recorded.

In person application

  1. Visit the Uganda revenue authority branch office of your area with all the requirements and the recommended stamp duty fee
  2. Approach the service desk and request for an assistances on how to declare instrument for stamp duty
  3. The attending official will then proceed with the application on your behalf and on payment of the required feeyour stamp duty will be bar coded
  4. An instrument is issued an e-Stamp Certificate printed on a Stamp duty paper bearing
    1. Stamp Certificate paper number
    2. A notice number
    3. Stamp Certificate instrument number
    4. Instrument declarant’s name
    5. Declared Instrument detail
    6. Details of the issuing authority

Online application

  1. Visit the Uganda Revenue Authority website portal, URA
  2. Click on e-services ,Go to stamp duty and select Declaration of instrument
  3. You will be redirected to the next page, Under Section A&B capture the name and address of the main party in the instrument. If this party has a TIN you enter the TIN and the details will be auto populated. If they do not have a TIN enter the mandatory information
  4. Section B: Under type of Instrument Select Instrument from the drop down. And click next
  5. In section C, capture the details of the other party or parties involved in the transactions. Click Add to save these details, and then add any others interested. And capture the computation of stamp duty and click add button
  6. Then enter the date of execution and value where applicable. The rate and total amounts of the instrument will be auto populated.
  7. If there are any accompanying documents to the primary instrument fill details in section D (details of accompanying instruments necessary to complete transaction (if necessary)) then click on add. Select the mode of payment and the preferred bank of payment, capture the given text and click submit
  8. On submission you will get an e-acknowledgement receipt and Payment slip to print and pay in the bank. Then take the forms and a copy of the payment slip to the nearest URA branch office for bar coding
  9. The instrument declared shall be vetted by an authorized Uganda Revenue Authority staff at the Service centre and if no adjustments are required, instrument is issued an e-Stamp Certificate printed on a Stamp duty paper bearing;
    1. Stamp Certificate paper number
    2. A notice number
    3. Stamp Certificate instrument number
    4. Instrument declarant’s name
    5. Declared Instrument detail
    6. Details of the issuing authority

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Required Documents[edit]

  1. Accurately filled application form
  2. Tin number (not mandatory)
  3. Stamp Duty fee
  4. Identification document number (passport, visa, ID Card. etc.)
  • Documents are eligible for stamp duty?
  1. Letter of credit
  2. A mortgage deed
  3. Hire purchase agreements
  4. A sales agreement
  5. Lease agreement
  6. Transfer of instruments e.g. land transfers
  7. Adoption deed etc.


Office Locations & Contacts[edit]

UGANDA REVENUE AUTHORITY
P. O. Box 7279 Kampala Uganda
Telephone (0417) 442054, 442055, 443150 Fax: (0414)334419
E mail: info@ura.go.ug
Web portal: URA
URA TOLL FREE HELPLINE: 0800117000

  • Uganda Revenue Authority (URA) branch offices :sevices

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Eligibility[edit]

  • All person living in Uganda

Fees[edit]

Explain the fees structure which is required for obtaining the certificate/document.

Validity[edit]

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

Documents to Use[edit]

Please attach documents that can be used by people. e.g. links
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Sample Documents[edit]

Please attach sample completed documents that would help other people.

Processing Time[edit]

  • Within one working day if all the information are in order

Related Videos[edit]

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'.
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Instructions[edit]

  • Stamp duty is supposed to be paid on all instruments executed or received in Uganda under the stamps act as amended.
  • The duty is payable on all instruments received in Uganda within 30 days.
  • The stamp duty rates have either fixed or ad valorem rates.
  • Instruments that are not stamped as per the law are not enforceable and so inadmissible in commercial courts of law as evidence.
  • An extra copy of an instrument is charged 5000.
  • TIN is mandatory for declaration of instrument whose value is 50 million and above.
  • Transactions that involve several instruments, the primary instrument will always be that one with the highest duty and the rest will hold a uniform value.
  • When the instrument declared attracts a percentage rate, one will have to go to URA service offices to be assessed.
  • Any act with intent to defraud government is criminal and punishable as provided for under sections 69 to 76 of the stamps act cap 342.

Required Information[edit]

  1. Full name of the applicant
  2. Tin number
  3. Name of business of the taxpayer
  4. Identification document number
  5. Residential address of the applicant
  6. Type of instrument to be applied
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Need for the Document[edit]

  • Stamp duty is a tax that is levied on documents such as cheques, receipts, supplies to government, marriage licenses, and land and property transactions.

Information which might help[edit]

Why do you need to legalize your documents?

  • It makes the document admissible as evidence in the courts of law hence legal and binding.
  • The stamp duty service provides security of any property document presented since your interests are protected under the stamp duty law.
  • It makes some documents honorable whenever they are presented to the public and private.
  • Stamp duty services enhance your decision making process for any transaction since declarations are processed faster.


Other uses o;f the Document/Certificate[edit]

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

External Links[edit]

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Others[edit]

  • Please note that, fixed instruments have fixed values. Once the declaration is initiated a payment slip will be generated immediately. For example, An Instrument for Agreement and a Caveat is fixed at Ush 5,000.
  • However, for Advolerem instruments, the amount due is based on a rate applied on the value of the respective instrument declared. Therefore, the payment slip is obtained after verification of declaration is completed in any URA Service office next to you. For example, a Transfer of a given value, Mortgage deed 1% and 0.5% respectively.
  • For Transfer of total value - land after completing the declaration and the government valuer assigning the government value of the land in question, you then submit the declared form together with the instruments for transfer of land to any URA Service office next to you to get the payment slip, take to the bank you selected at declaration and then visit any URA Service office next to you to obtain the stamp duty certificate.

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