Uganda - Registrater for PAYE Tax

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Procedure

PAYE (Pay as You Earn) is tax withheld from an employee by an employer and remitted to Uganda Revenue Authority. This amount can only be deducted from an employee for incomes earned in Uganda.

HOW TO APPLY

In-Person

1. Employer can visit one of the Uganda Revenue Authority (URA) offices locate near you approach the counter and request for the application form for PAYE
2. Read through the instruction carefully and fill the form accurately if you encounter any difficult please request for assistance from the staff
3. Submit the filled form with the required documents to the official who will verify the information are in order, whom will enter all your information into the URA computer system.
   

Online application

1. Visit Uganda Revenue Authority (URA) website portal Uganda revenue authorityand log in using your LOG IN ID and PASSWORD
2. Search and Fill PAYE forms , accurately, verify all the information are in order and submit

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Required Documents

• Company TIN copy
• Accurately Filled application form
• Employee TIN number

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 employers of private and government institution.

Fees

free of charge

Validity

One year

Documents to Use

Please attach documents that can be used by people. e.g. links

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

One day

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

• Pay as You Earn (PAYE) - Filing by the employer is on a monthly basis by the 15th day of the month following the month in which payment was made.
• Individual Income Tax returns are filed by 30 September (1st Provisional return), 30 June (amended provisional Return) and 31 December being the end of 6 months after the end of the year (Final Return). Please note that the provisional tax is paid in four instalments on a quarterly basis
• Rental income is taxed separately from other incomes earned. The tax on rental income is also paid on a quarterly basis as with the other income tax.

Required Information

• Name of Taxpayer
• Taxpayer Identification Number
• Business Name or Trade Name of Taxpayer
• Status
• Bank Details
• Name of Bank
• Bank branch
• Account Number (only UGX Accounts)
• Type of Employment
• Total Income Chargeable Income Total Tax Payable
• Details of Salary paid and PAYE deducted from Employees

Need for the Document

• Pay As you Earn (PAYE) is a tax that is directly pegged onto ones income. Every employer is required to deduct monthly taxes from liable employee’s salary payments and any other employment benefits whether monetary or in kind.
• Compulsory obligation that applies to either residents or non-residents.

Information which might help

• EMPLOYEE'S RELIEF (Exempt Income) what are the Employment gains not included in chargeable income?
• Pension: Pension is tax exempt
• Medical Expenses: Discharge or reimbursement of an employee's medical expenses Life insurance: Premiums paid by a taxable employer for insurance of the life of an employee or his/her dependent
• Official Employment expenditure: Allowances for or discharge or reimbursement of expenses met by an employee while performing duties of employment Meals/refreshments
• The value of meals/refreshments provided to all employees at equal terms in premises operated by or on behalf of the employer
• Retirement fund: Employer's contribution to a retirement fund for the benefit of the employee (employee's contribution is taxable)
• Shares: The value of a right or option to acquire shares granted to an employee under an employee share acquisition scheme
• Local Service Tax: This is deductible before computing tax
• Other benefits: Any benefit whose total value is less than Shs. 10,000 during the month
• Threshold: The first Shs. 235, 000 per month is tax free for all resident employees
• Terminal benefits: 25% of terminal benefits (for employees who have served the employer for at least 10 years) Transport Costs: Cost of passage incurred by employer in respect of employee's appointment if recruited out of Uganda for employer's sole purpose (only applies to Non – Ugandans)
• Passage costs
• Allowances/Reimbursement: of the actual cost of accommodation and travel; meals and refreshments in the course of performing employment duties

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

Uganda revenue authority
Uganda income tax
Uganda tax card 2018
Uganda budget 2018b

Others

Employment income comprises of the following amounts according to the law:

• Amount of private/personal expenditure discharged or reimbursed by the employer
• The value of any benefits in kind provided by/on behalf of the employer
• Any amount in compensation of termination of employment or contract
• Insurance premiums paid by a tax-exempt employer for life insurance of an employee and or his dependents
• Payments in respect of change of employment/contract terms or payment for agreement to any restrictive conditions of employment
• Wages, salary, leave pay, payment in lieu of leave, overtime pay, fees, commission, gratuity, bonus, and the amount of any traveling by virtue of one's employment, entertainment, utilities, cost of living, housing, medical or other allowance.
• Value shares received by an employee under employee share acquisition scheme less consideration if any
• Consideration for the grants or option to acquire shares
• Amount of any gain on disposal of a right or option to acquire shares under an employee share scheme.