Uganda - How to Object a Value Added Tax Assessment

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Procedure

Apply In person
Via commissioner/commissioner General

1. A person dissatisfied with an assessment may in 45 days after receiving a notice of assessment decision lodge an objection with the Commissioner General.
2. The Objection shall be in writing and specify in detail the grounds upon which it is made.
3. Where the Commissioner General is satisfied that the person was prevented from lodging an objection within 45 days due to absence from Uganda, sickness or other reasonable cause and there has not been any unreasonable delay by the person lodging the objection, the Commissioner General may accept the objection outside the 45 days limitation of lodging an objection.
4. The Commissioner General shall serve the person objecting with notice in writing of the Objection Decision within 30 days after receiving the objection.
5. Where the Commissioner General does not make a decision within 30 days after the lodging of the objection, the tax payer may by notice in writing to the Commissioner General elect requesting reasons to the delay to the ruling on the objected petition
   
   

Apply Online

1. Please visit the URA web , portal and Login to your account with TIN and password.
2. Under e-services, select objection and Appeals with Liability (If the communication contains any obligation to pay)
3. Enter the Assessment number, date you received the notice, select the objection type and the ground of objection.
4. Tick the disputed details and type in the amount you are disputing, click next
5. Click on excel download to download the return and save. If you are objecting to the whole amount select YES to nil return in sec: A-F otherwise edit the details to derive the acceptable tax liability and Validate to generate an upload file
6. Click on browse to select the upload file and click upload.
7. You will be notified when upload is finished and after submitting, you will get an acknowledgement receipt and print and take 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.

Appeal to the Tax Appeals Tribunal(TAT)

1. A person dissatisfied with an Objection Decision may within 30 days after being served with the notice of Objection Decision lodge an application with the Tax Appeals Tribunal (TAT) for review of the decision. There are designated application forms.
2. The person shall serve a copy of the application to the Commissioner General.
3. An appeal lodged shall be conducted in accordance with the TAT Act 1997 and rules and regulations under it.
4. A person shall before an application with TAT pay to the Commissioner General 30% of the tax in dispute or that part of the tax assessed not in dispute whichever is greater.
   
   

Appeal to High Court

1. A party dissatisfied with the Tax Appeals Tribunal (TAT) decision may within 30 days after being notified of the decision lodge a notice of appeal with the Registrar of the High Court and the party so appealing shall serve a copy of the notice of appeal on the other party to the proceedings before the Tribunal.
2. An appeal to the High court shall be on the question of the law only and the notice of the appeal shall state the question or questions of law that are to be raised on the appeal.
   
   

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Required Documents

1. Objection letter
2. Copy documents of your own assessments (not mandatory)
3. Supporting documentation, such as receipts and invoices etc.
4. Copies of identification document (ID card or passport) if applicable

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

• All taxpayers in Uganda either as a company, individual, organisation etc.

Fees

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

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

• Within 30 days after filling the objection to the value added tax assessment through the commissioner general

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

Your objection should include the following information:

1. Your name and address
2. A telephone number where the General commissioner or the TAT can reach you during regular business hours
3. The date of your notice of assessment
4. The tax year of the assessment
5. Where you are filing an objection for your personal value added tax assessment, your social security number
6. Where you are filing an objection for your corporation’s value added tax assessment, its business number
7. The reasons for your objection and supporting facts
8. Copies of all documents that support your objection and
9. If you choose to have another person file the objection for you, include the name and address of that person.
10. Copies of identification document (ID card or passport) if applicable
    
    

Note

• 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.

Required Information

1. Full name of the applicant/taxpayer
2. Telephone number of the applicant/taxpayer
3. Residential/postal /email address of the applicant/taxpayer
4. Burden of proof to the objection on the tax assessment
5. Taxpayer social security number (TIN Number)
6. Company license registration number
7. Date and year when the tax assessment was made
8. 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 10million 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.

External Links

• (URA)
• (Uganda judiciary)

Others

More information which might help people.