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Editing Uganda - Register for Withholding Tax

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==Procedure==
 
==Procedure==
Withholding tax is a form of income tax. This tax is deducted at source by one person upon effecting payment to another person. The person making payment is obliged to withhold tax and is referred to as a withholding agent and the person receiving payments from which tax is required to be withheld is the payee. The law stipulates the persons who are required to withhold the tax and the persons from whom the tax is withheld. This depends on the nature and the circumstances of the transaction.<br><br>
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#The withholding agent is required by the Income Tax Act to pay to URA the tax withheld (or that should have been withheld), within 15 days after the end of the month in which the payment was made.  
'''HOW TO APPLY'''<br>
 
#The withholding agent is required by the Income Tax Act to pay to URA the tax withheld (or that should have been withheld), within 15 days after the end of the month in which the payment was made.
 
 
#In the case of a person about to leave Uganda, the tax should be withheld and paid before the payee leaves.
 
#In the case of a person about to leave Uganda, the tax should be withheld and paid before the payee leaves.
 
#The agent is further required to maintain and avail for inspection by URA, records of all payments to the payee(s) and the corresponding tax withheld for five years after the end of the year of income to which such records relate.
 
#The agent is further required to maintain and avail for inspection by URA, records of all payments to the payee(s) and the corresponding tax withheld for five years after the end of the year of income to which such records relate.
#Upon receiving the payment of tax, URA should issue, to the payee a Tax Credit Certificate, setting out the tax withheld. The withholding agent is required to obtain from URA and deliver the tax credit certificate to the payee.
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#Upon receiving the payment of tax, URA should issue, to the payee a Tax Credit Certificate, setting out the tax withheld. The withholding agent is required to obtain from URA and deliver the tax credit certificate to the payee.
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==Required Documents==
 
==Required Documents==
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==Office Locations & Contacts==
 
==Office Locations & Contacts==
'''UGANDA REVENUE AUTHORITY'''<br>
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URA Headquarters’: Plot M193/M194,<br>
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Uganda Revenue Authority<br>
Nakawa Industrial Area,<br>
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P.O. Box 7279 Kampala, Uganda<br>
P.O. Box 7279, Kampala<br>
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Telephone: (0417)442-054, 442-055, 443-150<br>
Phone: +256 414744000, 0800117000 (toll free)<br>
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Email: info@ura.uo.ug<br>
Email: [[info@ura.go.ug]]<br>
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URA TOLL FREE HELPLINE: 0800 117 000
Website: [https://www.ura.go.ug UGANDA REVENUE AUTHORITY]<br><br>
 
Other officers [https://www.ura.go.ug/Resources/webuploads/GNRART/List%20of%20%20URA%20Service%20Offices.pdf List]
 
  
  
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==Documents to Use==
 
==Documents to Use==
[https://www.ura.go.ug/header/headerMain.jsp?viewPageNo=5&jsp=sitemap withholding tax Form]<br>
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*DT-1001-TIN individual registration form<br>
'''NOTE : '''Scroll down and locate the application form '''Withholding Tax Return Form''' DT-2006
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https://www.ura.go.ug/manageManualForm.do?dispatch=openFile&formId=16
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==Sample Documents==
 
==Sample Documents==
Please attach sample completed documents that would help other people.
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https://www.ura.go.ug/manageManualForm.do?dispatch=openFile&formId=16
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==Processing Time==
 
==Processing Time==
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==Related Videos==
 
==Related Videos==
Videos explaining the procedure or to fill the applications.
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http://www.youtube.com/watch?v=MCqUYXsnm3E
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==
 
==Instructions==
Every person who imports goods into Uganda is liable to pay '''withholding tax''' at the time of importation on the Customs Value of the good at 6%. A resident person who pays management or professional fees to a resident person is required to '''withhold tax''' at a rate of 6 percent of the gross amount of the payment.
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*The payer must remit to the Commissioner General the tax withheld on or before the 15th day of the month following the month in which the payment subject to withholding tax is made.
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*However, for promoters or non resident or sports entertainers, tax withheld must be paid within 5 days after the performance or not later than the departure date from Uganda of the non resident.
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*The Income Tax Act Cap 340 s 124 specifies that if a withholding agent fails to withdraw the tax from payments made,they become personally liable for the tax.
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*The withholding agent is required to keep the records of payment and withholding for 5 years
  
  
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==Need for the Document==
 
==Need for the Document==
*Withholding tax is a form of income tax deducted at source of income by one person upon effecting a payment to another.
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Withholding tax is a form of income tax deducted at source of income by one person upon effecting a payment to another.
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The withholding agent (person effecting the payment) is supposed to make the payment of tax.
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The obligation to withhold tax lies with a withholding agent who is defined as  any person required to withhold tax upon making any payment to a payee
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==Information which might help==
 
==Information which might help==
Withholding tax should be considered when making the following payments:<br>
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http://cars2uganda.com/importing-a-car-to-uganda/
*Employment income (PAYE)
 
*Goods and Services
 
*Imports Professionals fees
 
*Interest
 
*Dividends
 
*Rent
 
*Natural resource payments
 
*Royalty
 
*Management charge
 
*Ugandan-source services contract
 
*10% should be withheld by Resident persons who purchase assets from non-resident persons
 
 
 
  
  
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==External Links==
 
==External Links==
[https://www.ura.go.ug/index.jsp Uganda revenue authority]<br>
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East Africa <br>
[https://www.ura.go.ug/openFile.do?path=//webupload//upload//download//staticContent//RGTMENU//306//1035_Withholding_Tax.pdf With holding tax]
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https://www.pwc.com/en_RW/rw/pdf/east-african-tax-guide-2011-2012.pdf<br><br>
 
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U.S<br>
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http://www.taxesforexpats.com/uganda/us-tax-preparation-in-uganda.html<br>
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http://www.africa-uganda-business-travel-guide.com/withholding-tax-in-uganda.html<br>
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http://www.monitor.co.ug/Business/Commodities/-/688610/1083788/-/bx0r5m/-/index.html
  
  
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==Others==
 
==Others==
'''FAILURE TO WITHHOLD AND/OR REMIT THE TAX (SEC. 123 & 124 ITA)'''<br>
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More information which might help people.
A withholding agent who fails to withhold tax is personally liable to pay to the Commissioner the amount of tax which has not been withheld and/or remitted to URA. The agent, however, is entitled to recover the amount from the payee thereafter.<br><br>
 
'''PRIORITY OF TAX WITHHELD (SEC. 127 ITA)'''<br>
 
Like any other Government tax, the tax withheld is held by a withholding agent in trust for the Government of Uganda. It is therefore not subject to attachment in respect of a personal debt or liability of the agent and it does not form part of the estate of the agent in event of liquidation or bankruptcy and the Commissioner shall have a first claim before any distribution of property is made.
 
  
  

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