Uganda - Refund on Value Added Tax

Create Procedure for Uganda

Procedure

1. Log onto the Uganda Revenue Authority (URA) web portal http://ura.go.ug
2. Fill the online VAT return Form.
3. Submit the completed return online (the law requires that this is done within 15 days after the end of the month)
4. Present to URA the documents
5. The system automatically sends an e-mail notification to the applicant, once the refund is ready

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Required Documents

1. Evidence of purchase and payment of tax including a tax invoice
2. Accreditation by Ministry of Foreign Affairs (i.e., Official diplomatic or official accreditation card issued by the Ministry responsible for Foreign Affairs)
3. Completed and filed Diplomatic VAT return
4. Tax Identification Number (TIN)
5. Any other relevant documents to support the claim, for example, copy of the tenancy agreement or motor vehicle log book

Office Locations & Contacts

Uganda Revenue Authority
P.O. Box 7279 Kampala, Uganda
Telephone: (0417)442-054, 442-055, 443-150
Email: [email protected]
URA TOLL FREE HELPLINE: 0800 117 000

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Eligibility

• Any person enjoying full or limited immunity, rights or privileges under any local or international laws applicable in Uganda or under recognized principles of international law; or
• Any Diplomatic or Consular mission of a foreign country or any public international organization established in Uganda or listed in the first schedule to the VAT Act relating to transactions concluded for its official purposes.
• Refund not available to citizens or permanent residents of Uganda.

Fees

free of charge

Validity

15 days

Documents to Use

Diplomat VAT return form
https://www.ura.go.ug/manageManualForm.do?dispatch=openFile&formId=78

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Sample Documents

https://www.ura.go.ug/manageManualForm.do?dispatch=openFile&formId=78

Processing Time

2 to 5 working days

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".

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Instructions

• Individual transactions of less than UGX 50,000/=, excluding tax, shall not be eligible for a refund
• The total value of transactions for any claim period shall not be less than UGX 200,000/=, excluding tax
• Applications for refund shall be made not more than once in the month
• The claim submitted will be validated against the suppliers declaration
• The system automatically sends an e-mail notification to the applicant, once the refund is ready
• Where a refund claim is rejected, the applicant will be notified on Form 118
• Approved refunds will be paid to the bank account number provided
• All tax invoices must bear the official stamp of the diplomatic or consular mission or public internal organization
• All claims must be signed by the claimant or authorized signatory
• The diplomatic or consular mission or public international organization should notify

Required Information

1. Name
2. Address
3. Nationality
4. Contacts
5. Tax Identification Number
6. Diplomatic Identification Number of Claimant
7. Bank Branch
8. Account Number (Only UGX Accounts)

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Need for the Document

• Value Added Tax is an indirect tax on consumption.
• It is levied on specified goods and services which are described as taxable supplies, locally manufactured or sold and imported.
• A refund of Value Added Tax (VAT) is provided for under the VAT Act for VAT paid by Diplomats, Diplomatic Missions, Consular Missions and Public International Organizations.

Information which might help

http://www.ulii.org/ug/legislation/consolidated-act/349

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

http://www.africa-uganda-business-travel-guide.com/Uganda_Tax.html
http://www.vatit.com/
http://allafrica.com/stories/201109061260.html
http://iclass.iuea.ac.ug/intranet/E-books/LAW/all%20laws%20of%20uganda/STATUTORY%20INSTRUMENTS/SI_349_1%5B1%5D.pdf

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Others

More information which might help people.

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