Uganda - How Object to an Income Tax Assessment
- 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
Apply in person
Via commissioner/commissioner General
- A taxpayer dissatisfied with an assessment may lodge an objection to the assessment to the Commissioner within 45 days after being served with a notice of assessment
- An objection shall be in writing and state precisely the grounds upon which it is made.
- The Commissioner may, upon application in writing by the taxpayer, extend the time for lodging an objection where the Commissioner is satisfied that the delay in lodging the objection was due to the taxpayer’s absence from Uganda, sickness or other reasonable cause and therefore accept an objection after the 45 days.
- Where the Commissioner refuses to grant an extension of time, the taxpayer may apply to the Tax Appeals Tribunal for review of the decision within 45 days after the service of the notice of decision.
- After considering the objection, the Commissioner may allow the objection in whole or part and amend the assessment accordingly, or disallow the objection.
- Where the Commissioner does not make an Objection Decision within 90 days after the taxpayer lodged an objection, the taxpayer may by notice in writing to the Commissioner elect requesting reason of the delay of his/her ruling to the objection.
- Please visit the URA web , portal and Login to your account with TIN and password.
- Under e-services, select objection and Appeals with Liability (If the communication contains any obligation to pay). You can also follow the instructions provided in the following link which could help : Instructions to Follow
- Enter the Assessment number, date you received the notice, select the objection type and the ground of objection.
- Tick the disputed details and type in the amount you are disputing, click next
- Click on excel download to download the return, Go to section B-C and type the amount of tax you are allowing to pay in the field line 17 (If it is an estimated assessment) or edit the details to derive the acceptable tax liability (If it is an additional assessment) and Validate to generate an upload file
- Click on browse to select the upload file and click upload.
- You will be notified when upload is finished and after submit you will get an acknowledgement receipt and print it and take that copy to the tax office for processing with any attachment that may be vital to support your objection.
- Note: You are kindly advised to object on line within 45 days from the date of service of the assessment.
Via High Court or Tax Tribunal
- Appeal to High Court or Tax Tribunal A taxpayer dissatisfied with the decision of the Commissioner/ Commissioner General may, appeal the decision to the High Court; or apply for review of the decision to the tax appeal tribunal.
- A taxpayer dissatisfied with the objection decision may, Appeal the decision to the High Court or
- Apply for a review of the decision to the Tax Appeal Tribunal established by parliament by law for the purpose of settling tax disputes within 30 days of the decision.
- An appeal to High Court shall be made by lodging a notice of appeal with the Registrar of the High Court within 45 days after service of the notice of the objection decision.
- A person who has lodged a notice of appeal with the Registrar of the High Court shall, within 5 days working days of doing so, serve a copy of the notice of appeals on the Commissioner.
- An appeal to the High Court may be made on questions of the law only and the notice of appeal shall state the question or questions of law that will be raised on the appeal.
- Appeal to Court of Appeal
- A party dissatisfied with the decision of the High Court may appeal to the Court of Appeal with leave of Court of Appeal.
- Accurately written Objection letter
- Applicant own copy assessment finding (if available)
- Supporting documentation, such as receipts, invoices etc.
- Copies of identification document (ID card or passport) if applicable
Office Locations & Contacts
Uganda Revenue Authority (URA) branch offices :
Courts of Judicature Uganda
High Court Building
Plot 2, The Square
P. O. Box 7085, Kampala Uganda
Tel Line : +256 - (0) 414-344 116
Toll Free Lines : 0- 800 -111 900 : +256 - (0) 417- 892 900
Fax : +256 - (0) 414-344 110
Email : [email protected] judicature.go.ug
- All taxpayers in Uganda either as a company, individual, organisation etc.
Explain the fees structure which is required for obtaining the certificate/document.
Explain the time until which the certificate/document is valid. e.g. Birth Certificate Valid Forever
Documents to Use
Please attach documents that can be used by people. e.g. links
Please attach sample completed documents that would help other people.
- Within 90 days after filling the objection to an income assessment through the commissioner general
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'.
Your objection should include the following information:
- Your name and address
- A telephone number where the General commissioner or the TAT can reach you during regular business hours
- The date of your notice of assessment
- The tax year of the assessment
- Where you are filing an objection for your personal value added tax assessment, your social security number
- Where you are filing an objection for your corporation’s value added tax assessment, its business number
- The reasons for your objection and supporting facts
- Copies of all documents that support your objection and
- If you choose to have another person file the objection for you, include the name and address of that person.
- Copies of identification document (ID card or passport) if applicable
- While not required, including a copy of your assessment(s) may help speed up the process.
- You should try to be as detailed and accurate as possible in your objection. If possible, include supporting documentation, such as receipts and invoices, for every fact you rely on to make your argument.
- Full name of the applicant/taxpayer
- Telephone number of the applicant/taxpayer
- Residential/postal /email address of the applicant/taxpayer
- Burden of proof to the objection on the tax assessment
- Taxpayer social security number (TIN Number)
- Company license registration number
- Date and year when the tax assessment was made
- Reason for the tax assessment objection
Need for the Document
- The process provides you with a platform for a fair hearing regarding particular tax issues which you need clarification on.
- The objection process can change your tax burden position that is from 10 million to zero.
- You stand a chance of waiver of payment requirement to file an objection and determination of the dispute question if the commissioner allows
Information which might help
- A person dissatisfied with an assessment may lodge an objection to the Commissioner Generals, within 45 days after receipt of the notice of assessment.
- An objection must be done in writing to the commissioner stating clearly the reasons for the objections and relevant facts must be attached.
- A taxpayer can be granted permission to submit an objection after the statutory filing of the objection.
- The taxpayer is supposed to submit their objection with 30 day after receipt of a decision.
- A tax payer is entitled to a response (objection decision) within the specified time that is 30 days for VAT
- An objection has to be made in writing stating precisely the grounds upon which it is made.
- The burden of proving that an assessment is excessive is on the person objecting.
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.
More information which might help people.