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Uganda - Register for Withholding Tax

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Procedure

  1. 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.
  2. In the case of a person about to leave Uganda, the tax should be withheld and paid before the payee leaves.
  3. 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.
  4. 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

  • Completed and filed withholding tax registration form
  • Tax Identification Number (TIN)
  • Identification documents



Office Locations & Contacts

Uganda Revenue Authority
P.O. Box 7279 Kampala, Uganda
Telephone: (0417)442-054, 442-055, 443-150
Email: info@ura.uo.ug
URA TOLL FREE HELPLINE: 0800 117 000



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Eligibility

  • Government of Uganda.
  • A government institution.
  • A local authority.
  • Any company controlled by the Government of Uganda, or
  • A designated person in notice by Ministry of Finance.
  • Any company in which the Government of Uganda has interest

Paying an amount or amounts exceeding one million shillings, in aggregate, to a person in Uganda for supply of goods or services



Fees

  • free of charge



Validity

3 to 30 working days


Documents to Use

  • DT-1001-TIN individual registration form

https://www.ura.go.ug/manageManualForm.do?dispatch=openFile&formId=16



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Sample Documents

https://www.ura.go.ug/manageManualForm.do?dispatch=openFile&formId=16



Processing Time

2 to 5 working days



Related Videos

http://www.youtube.com/watch?v=MCqUYXsnm3E



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Instructions

  • 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.
  • 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.
  • 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.
  • The withholding agent is required to keep the records of payment and withholding for 5 years



Required Information

  1. Name
  2. Address
  3. Marital status
  4. Date/Country/place of birth
  5. Sources of income
  6. Type of business activity
  7. Tax agent
  8. Referee



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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.

The withholding agent (person effecting the payment) is supposed to make the payment of tax.

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



Information which might help

http://cars2uganda.com/importing-a-car-to-uganda/



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

East Africa
https://www.pwc.com/en_RW/rw/pdf/east-african-tax-guide-2011-2012.pdf

U.S
http://www.taxesforexpats.com/uganda/us-tax-preparation-in-uganda.html
http://www.africa-uganda-business-travel-guide.com/withholding-tax-in-uganda.html
http://www.monitor.co.ug/Business/Commodities/-/688610/1083788/-/bx0r5m/-/index.html



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Others

More information which might help people.