What is a TIN?
Taxpayer Identification Number in Uganda is a unique identifying number assigned to every taxpayer by Uganda Revenue Authority (URA) for tax administration purposes. Any person who is likely to transact in any tax related business with URA, shall be required to apply for a TIN.
The TIN is therefore an administrative requirement and applies to all taxpayers regardless of the tax transaction.
What is the importance of a TIN?
Identification Documents Required for Individuals
Any one of the following; Passport, Visa, Driving permit.
How to Register on Line?
Qn: How do I apply for the new TIN/ E-Registration?
Ans: Kindly note that the service is only available online. Please visit the URA web portal, ura.go.ug
Qn: How do I Enable macros?
Ans: To Enable Macro FOR EXCEL 2007 and above, Please follow steps below;
Note: You should see a pop up message "please DO NOT cut and paste any values in the sheet" on open the template implying the macros were successfully enabled
How do I print out a copy of the uploaded TIN application form?
Ans: Note that if you were not able to print the forms on submission, you can retrieve and print following the guide below.
Qn: How do I Register for Tax Agent?
Ans: Please note that you need to have a new TIN to access the services. This is done online
Who is an employer?
A person (individual or corporate) who employs/remunerates an individual Employee:
An individual engaged in an employment.
Position of an individual in the employment of another
Directorship of a company
A position entitling the holder to a fixed or ascertainable remuneration. This may be contractual, permanent or part time
Holding or acting in any a public office
Employment income comprises of the following amounts according to the law:-
NOTE: Each or any of the above in combination comprise employment income.
EMPLOYEE'S RELIEF (Exempt Income)
Qn; 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)
Allowances/Reimbursement: of the actual cost of accommodation and travel; meals and refreshments in the course of performing employment duties
What is a Benefit In Kind?
It is facilitation directly/indirectly by an employer of an employee in relation to past, present or future employment (not necessarily contractual). A benefit in kind is one provided by an employer, third party of an employer or associate of an employer.
Taxable Non cash Employment benefits under the law include but are not limited to:-
When a benefit is deemed to have been provided by the employer?
A benefit need not be provided by the employer or provided to the employee. It can be provided by the associate of the employer or can be provided to an associate of the employee.
A benefit is said to have been obtained in respect of employment:
1. Where a benefit provided by an employer to an employee consists of the use or availability for use, of a motor vehicle wholly or partly for the private purposes of the employee, the value of the benefit is calculated according to the following formula –(20% x A x B/C) - D where,
A. Is the market value of the motor vehicle at the time when it was first provided for the private use of the employee;
B. Is the number of days in the year of income on which the motor vehicle was used or available for use for private purposes by the employee for all or a part of the day;
C. Is the number of days in the year of income;
D. Is any payment made by the employee for the benefit.
2. Where a benefit provided by an employer to an employee consists of the provision of a housekeeper, chauffeur, gardener, or other domestic assistant, the value of the benefit is the total employment income paid to the domestic assistant in respect of services rendered to the employee, reduced by any payment made by the employee for the benefit. However provision of a security private guard is not classified as a taxable benefit
For example if the company pays a gardener sh. 150,000 per month, but the employee contributes sh. 20,000 per month, the benefit derived by the employee is sh. 130,000 (i.e. 150,000 – 20,000). If the employee does not contribute anything, the benefit is sh. 150,000.
3. Where a benefit provided by an employer to an employee consists of the provision of any meal, refreshment, or entertainment, the value of the benefit is the cost to the employer of providing the meal, refreshment, or entertainment, reduced by any consideration paid by the employee for the meal, refreshment, or entertainment.
For example if the meals are provided for 26 days in a month, each meal costing3,000 and the employee not contributing anything, then the benefit is sh.78,000 per month (3,000 x 26).
4. Where a benefit provided by an employer to an employee consists of the Provision of utilities in respect of the employee's place of residence, the value of the benefit is the cost to the employer of providing the utilities reduced by any consideration paid by the employee for the utilities.
In this case, the actual payment receipts from the utility company can be used to ascertain the value (less actual contribution by the employee if any).
5. Where a benefit provided by an employer to an employee consists of a loan, or loans in total, exceeding one million shillings at a rate of interest below the statutory rate, the value of the benefit is the difference between the interest paid during the year of income, if any, and the interest which would have been paid if the loan had been made at the statutory rate for the year of income. Statutory rate here refers to the Bank of Uganda discount rate at the commencement of the year of income.
Example: if an employer gives an employee a school fees loan of sh.400,000;a furniture loan of sh. 500,000 and an appliances loan of sh. 300,000 at 10% interest per month when the statutory rate is 15%, the benefit would be sh. 60,000 ( i.e. 1,200,000 x 15%) – (1,200,000 x 10%) = 180,000 – 120,000.
6. Where a benefit provided by an employer to an employee consists of the waiver by an employer of an obligation of the employee to pay or repay an amount owing to the employer or to any other person, the value of the benefit is the amount waived.
Example: In the month of January 2015, an employee owed a bank sh. 300,000 . The employer decided to pay the full amount for the employee on 31st January 2015 and opted not to recover that amount from the employee. The employee has obtained a benefit equal to sh. 300,000 for the month of January, which should be part of her employment income.
7. Where a benefit provided by an employer to an employee consists of the transfer or use of property or the provision of services, the value of the benefit is the market value of the property or services at the time the benefit is provided, reduced by any payment made by the employee for the benefit.
Example: The Company transferred a car valued at sh. 5,000,000 to an employee in February 2014. The employee was asked to contribute sh. 1 ,000,000 for that car.
The employee derived a benefit equal to sh. 4 million in February, which should be included in his employment income.
8. Where a benefit provided by an employer to an employee consists of the provision of accommodation or housing in kind, the value of the benefit is the lesser of-
the market rent of the accommodation or housing reduced by any payment made by the employee for the benefit; or
Fifteen per cent of the employment income, including the amount referred to in paragraph (a), paid by the employer to the employee for the year of income in which the accommodation or housing was provided.
a. the market rent of the accommodation or housing reduced by any payment made by the employee for the benefit; or
b. Fifteen per cent of the employment income, including the amount referred to in paragraph (a), paid by the employer to the employee for the year of income in which the accommodation or housing was provided
Example: A company pays an employee basic salary sh. 3,000,000 per month; transport allowance sh. 300,000 per month and medical allowance sh. 200,000per month. They provided him with a company house whose market rent is sh. 600,000 per month for which he contributes 50,000 per month.
The benefit derived by this employee is the lesser of:
a) (600,000 – 50,000) = 550,000 and
b) 15% (3,000,000 + 300,000 + 200,000 + 550,000) = 607,500 In this case the housing benefit is sh. 550,000
9. The value of any non-cash benefit provided by an employer to an employee whichis not covered by the above clauses is the market value of the benefit, at the timethe benefit is reduced by any payment made by the employee for the benefit.
PAY AS YOU EARN RATES OF TAX
MONTHLY CHARGEABLE INCOME
RATE OF TAX
Not exceeding Shs. 235,000
Exceeding shs. but not exceeding Shs. 335,000
10% of the amount by which chargeable income exceeds Shs. 235000
Exceeding Shs. 335,000 but
Shs. 10,000 plus 20% of the amount by which
not exceeding Shs. 410,000
chargeable income exceeds Shs. 335,000
Exceeding Shs. 410,000
Shs. 45,500 plus 30% of the amount by which chargeable income exceeds Shs. 410,000
Where the chargeable income of an individual exceeds 10,000,000 per month, an additional 10% is charged on the amount by which the chargeable income exceeds shs. 10,000,000 per month
NB. Non-resident employees are not entitled to the threshold (Shs 235,000); so at every amount under rates of tax, add shs.23,500 or (10% of 235,000)
TREATMENT OF PART TIME ALLOWANCES
Employees who are engaged on part-time basis are deemed in principle to be earning income from more than one source.
Part-time allowances/earnings are taxed at a flat rate of 30% of the gross
An employee aggrieved by this treatment may submit a return of emoluments from all sources and make a claim of tax overpaid.
The income tax law further provides for obligation of the employer as summarized below:
Withholding: To deduct the correct tax at the time of effecting payment to a liable employee.
Remitting: To remit the total tax by the 15th day of the immediately following month.
Accountability: Account the tax deducted from every employee on a monthly basis.
Maintenance of Employees' Records: To maintain records and keep them for inspection by URA on demand for at least five (5) years
If you are deriving income from more than one source, complete an end of year return and declare:
Therefore it is in the interest of the taxpayer to file a return of income where he/she has multiple source of income. No one can enjoy a refund of overpaid tax without making a declaration.
WHAT HAPPENS IF TAX IS DEFAULTED?
An employer who fails to withhold tax as required by law is personally liable to pay the tax together with any penal tax and interest thereon.
Qn: What is a return?
A return of income is a declaration made on prescribed form to the commissioner on which income earned or a loss made during the period is declared. Examples are PAYE Return, Income tax return, VAT return, Local Excise duty return, WHT return, Gaming and pool bating returns etc.
Qn: Who is Eligible to File a Return?
Every tax payer who has chargeable income other than a resident individual whose chargeable income is below the thresh hold.
In case of resident company, a return should be filled for all global income.
Qn: Who is not required to file a Return?
A non –resident person whose income is derived from sources in Uganda and is subjected to WHT as a final tax.
A resident individual whose gross income consists exclusively of employment income derived from a single employer and from which tax has been withheld under the PAYE system.
A resident individual whose total chargeable income for the year of income is below the threshold.
Qn: What are the different due dates for filling the returns?
Ans:The table below shows the due dates for the different tax types.
Type of return
Due date (with in )
Provisional Return – individual
3 Months After the commencement of the year of income
Provisional Return – Non Individual
6 Months after the commencement of the tax payer's year of income
15 Days after commencement of the following month
Gaming and Pool Betting Tax (GPBT)
Local Excise Duty (LED)
15 Days after commencement of the following month for services For goods in the 21st day
Qn: How do I file for the extension of the due date?
Kindly note that the service is available online. Please visit the URA web portal, ura.go.ug and Login to your account with TIN and password.
Under e-services, select e-returns, under others, select Extend Return Due Date and fill in the required details then click on submit
On successful submission, you will get an acknowledgement receipt with the reference number and search code. The communication will be sent to your email address after the application has been processed.
NB submit your application three days to the deadline to give the authority time to process your application
Qn: What is the difference between provisional and final return?
Qn: How do I file a return?
Kindly note that the service is available online. Please visit the URA web portal, ura.go.ug and Login to your account with TIN and password. Under e-services, select e-returns, and then select the type of return to be filed, Download the return template
Save the template to your preferred location on your computer, you are not supposed to change the default file name,
Open the template, before filling out the template; enable macros by following the instructions on the sheet labeled help, on the form you have downloaded, after enabling macros, close the file and open it again, you should get a pop up message that" Please DO NOT cut and paste any values in the sheet "
After filling in all the required information, validate the form by clicking the VALIDATE button on the last page of the return to generate an upload file
Save an upload file on the preferred location, It is better not to rename the upload file
Log on to your account again, Under e-services, select e-returns, and then select the type of return to be filed, select the return period Enter text image as it appears, click on browse to attach an upload file, click upload to submit the return online.
If the upload is successful, click Submit, to submit your return
An e-Acknowledgement receipt will be generated and a copy sent to the email address provided at registration and the TIN account. An e-Acknowledgement receipt will be generated and a copy sent to the email address provided at registration and the TIN account.
Qn: How do I amend an already filed return?
Kindly note that the service is available online. Please visit the URA web portal, ura.go.ug and Login to your account with TIN and password.
Under e-services, select e-returns and go to amendment section and select the type of return to be amended.
Download the return
Upon clicking on download template for amendment, the system will display another window where you need to input the return period and click submit.
On clicking in the above box, the system will bring another window where you need to download the original return that was submitted.
The original return will appear in a compressed (encrypted) file which you can save in a desired location. Double click on the folder to get the screen below.
Double click on the encrypted excel file, then wait as the system processes the file
Under section B select status as amended, fill in the reference number for the original return and date when return was filed.
Change the details intended and generate an upload file, save the upload file on the desired location.
Log on to your account again, under e-services, select e-returns, and go to amendment section and select the type of return to be amended.
Select the return period Enter text image as it appears, click on browse to attach an upload file, click upload to submit the return.
On submission an acknowledgment receipt will be generated.
Qn: How do I print a copy of a submitted return/View return History?
Under e-services, select e-returns, under others select View History
On the page that opens Use the date selector to choose appropriate return period and the return form, and click show.
Details will appear, click on the reference number highlighted in Blue to print the forms and the receipt
Qn: How do deal with "Error code on return upload"?
Please note that the error occurs when you rename the template, that is to say; when you give it a different name or add any unique character. Or when you copy, cut and paste in the template.
Renaming disables security settings in the template and the system will not be able to read the file. You are advised to maintain the names given by the system.
Please maintain the file name given by the system, do not copy, cut and paste in the template and also observe the formats of values defined in the template.
Objections and Appeals
Qn: How to object to an Income Tax assessment
Ans: Kindly note that the service is available online. Please visit the URA web portal, ura.go.ug and Login to your account with TIN and password.
Under e-services, select objection and Appeals with Liability (If the communication contains any obligation to pay)
Enter the Assessment number, date you received the notice, select the objection type and the ground of objection.
Tick the disputed details and type in the amount you are disputing, click next
Click on excel download to download the return, Go to section B-C and type the amount of tax you are allowing to pay in the field line 17 (If it is an estimated assessment) or edit the details to derive the acceptable tax liability (If it is an additional assessment) and Validate to generate an upload file
Click on browse to select the upload file and click upload.
You will be notified when upload is finished and after submit 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.
Qn: How to object to a VAT assessment
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
Tax rulings and Interpretations;;;;;;;;;;hgggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggggg
MOTOR VEHICLE REGISTRATION
Qn: How do I validate my Motor vehicle Details (Get a new Registration Book)?
Ans: Before validating vehicle details, please note the following;
-The old registration book (logbook) must be in your names.
-You need to have the serial numbers of both plates.
Qn: How do I apply for Duplicate registration books/number plates?
Ans: NB the vehicle must have been validated and it has a new logbook, you can get one following the guide below;
Qn: How do I apply for Change of ownership (Vehicle Transfer)?
Ans: Note that the process is done online and to apply for change of ownership you must have a new registration book in your names.
Qn: How do I Re-register a motor vehicle (Change Plate Category?)
Ans: Note that the process is only done online and to apply for Re-Registration you must have a new registration book in your names.
Qn: How do I apply for Alteration of Particulars on Motor Vehicle?
Ans: Note that the process is only done online and to apply for Alteration you must have a new registration book in your names.
Qn: How do I De-register a motor vehicle?
Ans: Note that the process is only done online and to apply for De-Registration you must have a new registration book in your names.
Qn: How do I transfer a vehicle if I can't trace the owner (Absentee Transferor)?
Ans: Please note that you need the following requirements:
NB you should submit your application with an attachment of the newspaper advert which is 14 days due from date of publication.
Qn: How do I search and certify Motor vehicle details?
Ans: Note that this facility is only available for vehicles which have new registration books
Note: If you paid for Search and certification you will get copies of the vehicle details from the licensing officer. However, if you paid for search you will only be in position to view the details online.
Qn: How do I endorse third party interest (Caveat) on a Motor Vehicle?
Renewal of dealers plate, PMO, PSV and OTV
PMO- Private Motor Omnibus
PSV – Public Service Vehicles
OTV – Owners Transport Vehicle
Qn: How do I renew dealers Plate License?
Ans: Note that this facility is only available for those who have dealer's plates
Qn: How do I Renew an OTV License?
Ans: Note that this facility is only available for those who have OTV plates.
Qn: How do I get or Renew PMO and PSV License?
Ans: This is all done at the Transport Licensing Board at Old Port bell Road next to Meat Parkers
All URA only helps the client register a Payment Online and
It's done in the following ways;
DRIVING PERMIT PROCEDURES
Qn: How do I apply for Learners/Provisional Driving Permit?
Ans: NOTE: The applicant must be over 18 years and above of age , and starter classes or groups are; A-Motorcycles, B-Motor cars with a seating capacity up to 7, Dual purpose and goods vehicles up to 3.5tons and H- Tractors
NB: Provisional permit is valid for three months and renewable at a cost.
Qn: How do I apply for Full Permit?
Ans: Please visit the website ura.go.ug and on the home page
Qn: How do I apply for Driving Permit Exchange? (Permits obtained outside Uganda)
Ans: Please visit the website ura.go.ug and on the home page click on e-services and go to payment then click on payment registration,
Qn: How do I Renew my permit?
Qn: How do I add a class on my permit (Extension of classes)?
Ans:Please visit the website ura.go.ug and on the home page
Person must have held DL for 3 years and should be 30years of age
Test fees and extension fees for each class:
Qn: How do I apply for Duplicate permit?
Ans:Please visit the website ura.go.ug and on the home page click on e-services and go to payment then click on payment registration,
Requirements for Duplicate Permit:
ADD OR CHANGE OF NAMES: e.g. Husband's or any acquired names, attach the following:
Qn: How do I Declare instrument for stamp duty.
Ans: Visit the portal, ura.go.ug, on the home page
Click on e-services Go to stamp duty and select Declaration of stamp duty
Fill in your name details and select instrument
You will get an acknowledgement receipt and Payment slip to print and pay in the bank. Then take the forms and a copy of the payment slip to URA office for bar coding.
Please note that, fixed instruments have fixed values. Once the declaration is initiated a payment slip will be generated immediately. For example, An Instrument for Agreement and a Caveat is fixed at Ush 5,000.
However, for Advolerem instruments, the amount due is based on a rate applied on the value of the respective instrument declared. Therefore, the payment slip is obtained after verification of declaration is completed in any URA Service office next to you. For example, a Transfer of a given value, Mortgage deed 1% and 0.5% respectively.
For Transfer of total value - land after completing the declaration and the government valuer assigning the government value of the land in question, you then submit the declared form together with the instruments for transfer of land to any URA Service office next to you to get the payment slip, take to the bank you selected at declaration and then visit any URA Service office next to you to obtain the stamp duty certificate.
Qn: How do I print the Stamp duty certificate?
Ans: Note that this is available on the portal. After paying in the bank and getting the bar codes from URA office visit the web portal http://ura.go.ug and on the home page click on e-services, stamp duty then select Stamp Certificate issuance.
Type in the Acknowledgement number and the barcode number obtained from URA office.
Click on show details, the system will display the certificate for you to print.
Note, The certificate is only printed once, If by any reason you close without printing you will need to apply for Duplicate at a cost.
Qn: How do I get a Duplicate Stamp duty certificate?
Ans: Note that the service is available on the web portal. If you were not able to print the stamp certificate first time, you will apply to get a Duplicate certificate.
Visit the portal http://ura.go.ug and on the home page click on e-services, stamp duty then select Duplicate Certificate issuance.
Type in the certificate number and the barcode number obtained from URA office.
Click on search to get the details, The system will generate A payment slip for you to print and pay the levy. After paying in the Bank you will visit the Portal again and on the home page click on e-services, stamp duty then select Stamp Certificate issuance.
Single Customs Territory
Q: What is Single Customs Territory?
A: A Single Customs Territory is the full attainment of the Customs Union achievable through removal of trade restrictions including minimization of internal border controls.
Q: What is SCT all about?
A: It is about achieving free circulation of goods in the Customs Territory in order to reduce the cost of doing business.
Q: What are the features of SCT?
A: The following are the features of the SCT
Q: When was the SCT implemented?
A: The SCT commenced on 1st January 2014 as a pilot on the Northern Corridor. The pilot on the Central Corridor commenced in April 2014.
Q; what is the Current status of the SCT implementation?
A: As at February 2016;
Q: what are the benefits from the SCT?
A: The benefits of SCT include;
Q: Which Countries are involved in the SCT?
A: The EAC Partner States - Burundi, Kenya, Rwanda, Tanzania, Uganda and South Sudan
Q: Will importing/destination Partner states deploy officials at the first points of entry?
A: Revenue Authorities have deployed officials to the first points of Entry to facilitate the smooth operations of the SCT.
Q: Who are the key stakeholders in the SCT clearance Processes?
A: The key stakeholders involved in the SCT include:
Q: Are there any requirements for stakeholder to transact under the SCT?
A: Yes, Key stakeholders must fulfill some requirements to be able to smoothly transact under the SCT clearance procedures.
Importers & Exporters
Q: Shall the Customs/ Clearing Agents involved in the clearance process be required to relocate to Mombasa and/or Dar es Salaam as first points of entry respectively?
A: Customs/Clearing Agents involved in the clearance process may choose to operate under the Mutual Recognition of Customs Agents and/or relocate to the First points of Entry (Dar es Salaam, Mombasa)
Note: those who wish to operate businesses in other Partner States must meet the legal requirements for business registration
Q: What is Mutual Recognition of Customs/Clearing Agents?
A: Customs/Clearing Agents that are licensed by one Partner state are recognized in the other Partner states and are granted access rights to operate in the respective Customs Systems to facilitate the clearance of cargo destined to and from their respective countries.
Q: Are Mombasa and Dar es Salaam Ports the only first points of entry into the EAC Region?
A: No. All Border stations and Airports through which goods from outside EAC region are received are also considered as first points of entry.
Q: How are goods cleared under the SCT?
A: Under the SCT;
Q: Is it possible to declare transit within the EAC under the SCT?
A: No. Transit declaration shall only apply to goods originating from foreign countries and destined to countries outside the EAC region. Movement of goods within the EAC Partner states is referred to as "transfer of goods"
Q: Is bond guarantee applicable under the SCT?
A: A regional Bond guarantee is applicable for goods for warehousing, temporary importation, transit and on duty remission/ exemption. There will be no bond guarantee for goods where taxes have been paid at destination.
Q: If a consignment is selected for Physical Examination at the Points of entry, who is responsible for supervising the goods on behalf of the importer?
A: The Customs Agent responsible for the clearance of the cargo shall supervise the physical examination of the goods.
Q: Is it possible to dispose off / sell goods in any Partner State other than destination country after payment of taxes?
A: Yes, it is possible to sell goods where duties and taxes have been paid in another Partner State other than the destination country subject to approval from the Commissioners of Customs of the destination state and the state where the goods are to be sold.
Q: Will the internal borders of importing/destination Partner States still be handling cargo clearance?
A: There will be reduced controls at the internal border stations.
Q: How will the locally produced goods be treated under the SCT?
A: Goods produced in the region are not subjected to import duty when transferred to another Partner State if they meet the EAC rules of origin criteria. However, these goods shall be subjected to domestic taxes which must be paid before the goods move from the country of origin to the destination Partner State.
Q: Is the Electronic Cargo Tracking System (ECTS) free; if not who meets the cost?
A: The ECTS is not free. The cost is borne by the transporter.
Q: How is the SCT addressing the problem of several weigh bridges along the transit/transfer routes?
A: Partner States have reduced the number of weigh bridges.
Q: How are Revenue Authorities ensuring that the networks are stable?
A: The Revenue Authorities have dedicated teams to monitor the systems performance and ensure continuous stability.
Q: Who is responsible if the bonded cargo does not reach its intended destination?
A: The clearing agent executes a regional Bond Guarantee for Bonded Cargo and is therefore responsible for ensuring that it reaches the final destination.
Q: How are the Other Government Agencies (OGAs) of the destination Partner state involved in the clearing process conducting their mandates in SCT environment?
A: Some Government agencies may position their staff at the first points of entry and/or develop working relationships with the relevant OGAs in the Partner state of the first point of Entry.
Q: Who is responsible for the security of goods along the corridors?
A: Whereas the Partner States provide security, the responsibility of securing the goods lies with the customs clearing agent, the transporter and the owner.
Q: Is the SCT expected to lead to loss of jobs?
A: The SCT provides for a larger scope of operations and business Opportunities
Q: In the event that the shipping lines delay to provide the manifest, who takes that extra cost?
A: An international best practice of submitting manifests prior to the arrival of the vessel already exists between the shippers and the Ports Authorities.
Q: How is information relayed between the partner states and the port authorities?
A: There is ICT interconnectivity between Revenue Authorities and the Port Authorities to enable Real time information exchange on each consignment
Q: Whom do I contact for any inquiries and clarifications on SCT?
A: The Partner states have created SCT liaison offices for efficient coordination of SCT activities.
Telephone: +255 222138814
Email: Contact Mr. Cyprien Nizgiyimana on firstname.lastname@example.org
Telephone: +257 77787 147
Telephone: +254 202812052
Telephone: +256 417 442028/3312
Email: Contact Alex Mugire on email@example.com or Fred Nuwagira on firstname.lastname@example.org
Telephone: +250 788185674, +250788185709
Authorised Economic Operators
The Customs Department with in Uganda Revenue Authority is part of the World Customs Organization (WCO), an international umbrella body to which Uganda is a member. The WCO brings together customs administrations world over for common objectives. Customs plays a number of roles which majorly include.
What is AEO?
It is a trade facilitation program which Customs Department in URA is under taking to facilitate trade and promote security of international trade supply chain. Under this arrangement, businesses which comply with customs laws and regulations will benefit from customs preferential treatments such as fast clearance of their goods through simplified procedures, reduced inspection.
AEO is derived from the WCO frame work of standards called the 'SAFE' an acronym which stands for Security and Facilitation in a global Environment. The SAFE is a document developed by the WCO member countries represented by their heads of Revenue administrations at its headquarters in Brussels in 2005 with major objectives of enhancing trade facilitation and promoting supply chain security.
The SAFE has got two standards which are;
(i) Customs-to-Customs standard
(ii) Customs-to Business standard.
AEO therefore falls under the second pillar of the SAFE.
Who is implementing AEO?
AEO is being implemented by most of the WCO member countries although implementation is at different stages. In the great lakes, all the five EAC countries (Uganda, Kenya, Burundi, Rwanda, and Tanzania) are implementing AEO at National level, the national programs are meant to form building blocks for the regional program. The EAC AEO regional program was launched in April 2013 in Dar Es' Salaam Tanzania at a pilot stage. Just to mention but a few, the other WCO member countries implementing AEO program are Japan, China, Korea, Malaysia, New Zealand, USA, the 27 European Union countries, Singapore, Argentina, Canada, Jordan, Norway, Switzerland.
This scheme has been devised to fulfil among other objectives;
How does the system operate?
Under the system, an individual, business entity or government institution involved in legal international trade will be authorized by the Commissioner Customs and given an AEO status. The AEO national status will allow the authorized company/individual to enjoy all benefits prescribed offered by the URA Customs. The authorized company in Uganda is therefore eligible to apply and join the EAC AEO regional program and thus when authorized, can now enjoy the regional benefits which apply equally in all the five EAC countries.
Under the AEO program also, there is an arrangement called Mutual Recognition Arrangement (MRA); where other customs administrations recognize the AEO program of their counterparts. This can be at a bilateral, sub regional or regional level. For this to happen however;
What are the benefits of AEO scheme to business?
An individual or business in the short term will;
An individual or business in the long term will;
Who is the primary target for AEO?
How does one get authorized as an AEO?
Customs developed eligibility criteria that an individual/ business should meet before being authorized. The individual or business must;
1. Who qualifies?
2. What are the Requirements for processing the refund? i) Evidence of purchase and payment of tax including a tax invoice Accreditation by Ministry of Foreign Affairs (i.e., Official diplomatic or accreditation card issued by the Ministry responsible for Foreign Affairs)
ii) Completed and filed Diplomatic VAT return
iii) Tax Identification Number (TIN) v. Any other relevant documents to support the claim, for example, copy of the tenancy agreement or motor vehicle log book.Note that:
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 supplier's declaration
•The system automatically send 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 authorised signatory notify URA as and when tenure of service for any of their staff expires
Utilities (water and electricity) are exempt, and hence no refund is allowed
3. What is a tax invoice? This is a document prepared by the supplier of a good or service indicating details of goods that have been sold; services that have been provided or work that has been done etc. Unless the Commissioner General provides otherwise, a tax invoice should have the following particulars:
The words tax invoice written in a prominent place
•The commercial name, address, place of business and the taxpayer identification number of the taxable person making the supply
•The individualised serial number and the date on which the tax invoice is issued
•The description of the goods or services supplied and the date on which the supply is made.
•The quantity or volume of the goods or services supplied
•The rate of tax for each category of goods and services described in the invoice •The total amount of tax charged, the consideration for the supply exclusive or inclusive of tax
•The tax invoice should be written in English.
4. How to submit a VAT refund claim to URA?
B. CUSTOMS TAX REFUND Diplomats' privileges According to the East African Community Customs Management Act (EACCMA), 2004, duty shall not be charged on goods listed in Part A of the fifth schedule of this law. This applies to goods when imported, or purchased before clearance through customs for use by an entitled person in accordance with conditions specified in the fifth schedule.
Goods catered for under Section 114 part A of the fifth schedule include; Specific Exemptions (Part A) - Goods imported or purchased before clearance through Customs by or on behalf of privileged persons and institutions
General Exemptions (Part B) - Goods imported or purchased before clearance through Customs.
Specific exemptions majorly cover exemptions for;
Common wealth & other Governments
•Diplomatic and First Arrival privileges •Donor Agencies with Bilateral or Multilateral Agreements with Partner States § International and Regional Organizations
Specific diplomatic privileges •Household & personal effects of any kind Including one motor vehicle •Imported or purchased by entitled personnel or dependants
In special cases, A car can be imported or purchased by entitled person after 90 days but not exceeding 360 days from the date of arrival
Privileges apply to entitled personnel who arrive for new contracts not withstanding their previous residential status while in execution of another assignment , provided each contract is for a term not less than two years Exemption: Procedure Application for the release of imported goods is made on MFA/DIP/FORM 3 and submitted to URA through the Protocol Department of Ministry of Foreign Affairs Customs Refund Process Refund of Excise duty on fuel consumed by persons with diplomatic accreditation to Uganda (EACCMA Fifth Schedule Part 1 ref. s114).
Authorization Form (MFA/DP Form 3)
•Computation of Claimed amount •Receipts and Invoices •Submission Of Claims within 12 months •Consumption by Authorized Persons and within limits stipulated in the MFA Form •Correct Excise Duty rates applied
•Type of fuel details •Report recommending refund is generated when all requirements fulfilled. •Additional Information required once documents are inadequate from Mission Liaison Officer.
•Memo generated by Refunds approving claim and forwarded to Finance Division for payment.
How do I register as clearing agent on line in order to be appointed?
Ans: Note that you must be a registered clearing agent and also registered for Import and exports as your tax head to access this service. You must be having a valid clearing License.
How do I appoint a clearing agent on line?
Ans: Note that the process is only done online.
Qn: How do I Deactivate a Clearing agent appointed?
Qn:How do I approve an appointment?
Qn: How do I appoint Employees?
Ans:Please note that the employee you appoint must have an Individual TIN. To appoint an employee;
Note: This appointment will have to be approved in asycuda before the employee can start using the asycuda system.
Qn: How do I register as MVR agent?
Ans: Note that you must be a registered clearing agent and also registered for Motor vehicle as your tax head to access this service.
Qn: What is a GPA (Gross Payment Account)
Ans: This is an account created and maintained in the customs system and attached to the client TIN where client deposits money on this account using a PRN generated from the URA portal through the clients login and the PRN paid in the bank.
This money then reflects on the clients GPA after the bank notifies URA that the money has been paid.
When an import is done by the client, the money is deducted from the GPA automatically after the account is quoted on the entry.
Qn: How Do I apply for Gross Payment Account?
A company desiring to open a GPA applies using a prescribed form provided by the Assistant commissioner Field Services. This form stipulates the obligations for both the company and Uganda Revenue authority. The form is reviewed and approved by the same Authority.
The company communicates in writing to submit a list of Agents authorized to operate on their behalf.
The account is locked to the specific authorized agents configured in Asycuda World.
The company should appoint a responsible officer to monitor the transactions on their GPA.
Qn: How do I get a Gross Payment Account statement for the period?
Ans: Please note that for Asycuda world you have to download forms from the Asycuda world site, fill in and deliver to the Asycuda. All customs stations/ CBC supervisors have been appointed to monitor, review and provide GPA statement to owners or authorized representatives.
While for ASYCUDA++ you have to write letter to Assistant Commissioner Field Services requesting for rights to view GPA statements.
Qn: How do I compute Tax on Vehicle imports?
Ans: Please use the motor vehicle tax calculator on the web portal following the steps below;
Log on to ura.go.ug under Tax tools select motor vehicle tax calculator. This will open up a new page where you will be able to fill in the details to enable the calculator compute taxes on your imported vehicle.
Please note that For USED motor vehicles, the CIF considered by URA is as per the Used Motor Vehicles Indicative Value Guide. The indicative CIF values is available at the Tax Topics A-Z under section M.
Please note that the taxes charged depend on the Value of the car ie CIF up to Mombasa and currently, the CIF considered by URA is as per the Used Motor Vehicles Indicative Value Guide. The indicative CIF values are available under Tax Topics A-Z under section M.
You will enter your car make and model and it will give you the CIF and on that value, we multiply by the exchange rate as at the date of importation and apply the following percentages;
The total of (Import, VAT, WHT and Environmental Levy) gives you the total taxes Payable
Registration fees is 1,200,000 for vehicle with 3500cc and below and 1,700,000 for vehicles above 3500cc
Personalized plate registration fees is 6,000,000 - Number plate goes for 137,000 for ordinary
For further assistance please contact us on 0800117000 (toll free) or 0417444602(not toll free)
Auction of Goods
ASYCUDA WORLD has unveiled a new system to facilitate quick clearance of goods through Customs. This system codenamed ASYCUDA world is an upgrade of the ASCYUDA ++. ASYCUDA is a short form for Automated System for Customs Data.
ASYCUDA World is a Web-based application or computer system that supports paperless declaration processing through the use of scanned or electronic documents. It allows Customs Administration and traders to handle and submit their declaration transactions electronically- from declaration, capturing, processing, release till goods are exited from Customs all via the Internet.
The system is being implemented in phases that started with Jinja as the primary pilot station in phase 1 and followed by Entebbe, Malaba, Busia, Mbale, Katuna, and Mutukula. Kampala and all the other remaining regions shall be rolled out in the last quarter of 2013. It can be accessed from anywhere, within or outside Uganda.
There are currently 41 countries around the world using ASYCUDA World and over 80 countries using ASYCUDA inclusive of other versions. There are eleven countries in Africa currently using ASYCUDA World and include; Zimbabwe, Rwanda, Sudan, Cote D'Ivoire, Mali, Sao Tome and Principe, Djibouti, Libya, Tunisia, Liberia and Burundi.
Why is ASYCUDA world being implemented?
ASYCUDA World is being implemented with a view to reducing the cost of doing business both on the side of traders and Customs as well as reducing clearance time and avert the pains arising from ASYCUDA++. Declarants can copy and paste from word information in the electronic declaration and thus reduce the time taken for capturing or typing information. It also allows users to process customs declarations from anywhere around the need internet to access it and no installation is needed. ASYCUDA++ uses Windows XP and lower versions while ASYCUDA WORLD can use even higher versions. It supports paperless declaration processing.
How can I access ASYCUDA World?
Any internet web browser such as Internet Explorer, Google Chrome can access ASYCUDA World, There are forms available for download on the Customs website at http://asyworld.ura.go.ug and clicking the tab at the top of the site labelled forms, or simply typing the actual page into your web browser and search normally.
What do I need to install ASYCUDA World?
You need internet connectivity of at least 124kb (broadband technology). The computer should have a memory (RAM) of at least 1GB, processor of 1.6 ghz, a hard disk free space of at least 50GB and Java (anyone can install Java on their computers; it is freely downloadable from the internet). You may need any type of printer and a document scanner for scanning all commercial documents to attach to the declaration. You also need Adobe Reader for reading documents in PDF format.
Do I incur costs to install ASYCUDA World?
There are no financial costs incurred when installing ASYCUDA World. Install the current version of Java on your computer and do not need to pay anyone. ASYCUDA World doesn't need to be installed on your computer; you access it through the internet
Who is authorised to use ASYCUDA World?
These include Licensed Clearing Agents, Bond Keepers,
Customs Officers, Cargo Handlers, and Importers/
Exporters. However in order to access, all users have to
complete a user application form that has to be signed by the company Chief Executive Officer and approved by the Customs Station Manager. The form as earlier indicated can be accesses on the link provided. All parties involved in the international trade chain have to abide by law (East African Community Customs Management Act) and all the necessary laws application.
How do I get user rights?
How do I log in?Go to the website address – http://asyworld.ura.go.ugand login using your user name and password. You may fail to log in if you have;
What is the importance of a password?
A password is a key that unlocks the system for you as an authorized user. It is similar to your ATM passcode that you use to withdraw or deposit money in your bank account. It should be known and used by ONLY you!! The system uses the password for identifying authorized users to access the system. A password acts like an access card when combined with your user name. A password in ASYCUDA WORLD expires after about 90 days.
What are the consequences of sharing password?
Passwords must never be shared in ASYCUDA World. In the event that you shared and you discovered that you did, the following actions may be taken against you:
DECLARATIONS IN ASYCUDA WORLD Since this system is electronic, what is the role of Direct Trader Input DTI's?
DTI's provide computers and connectivity so that clearing agents can use the services to make declarations. Before introduction of ASCYDA World, DTI staff used to capture entries on behalf of the agents, however, with ASYCUDA World, all clearing agents will be given user rights and can lodge entries in their offices and not necessarily in DTIs. Every user has to access the system as an individual and it is important to note that the person whose user name is used to log into the system, will be responsible for every act.
Do I need a clearing agent to clear my goods in ASYCUDA World?
Yes you need the services of a licenced authorized agent to clear goods on your behalf. A list of such agents is available on the URA web portal; http://ura.go.ug and is updated periodically.
How can I submit my declaration?
Do I need to come to URA Custom's offices to follow up customs clearances?
You may need to come to URA if customs requires you to provide additional information to complete a customs clearance such as physical examination of goods. However, it is envisaged that the declarants may not need to come to Customs offices since documents can be scanned and submitted from wherever one is using the internet.
How do I track my declaration?
Notifications will be sent to both the clearing agent and the importer through email and SMS respectively at every stage of document clearance. Importers and clearing agents may send inquiries on customs clearances using email or get status of their declarations using their mobile phones by entering the office code and the declaration reference.
SUPPORT Where do I get assistance when I get problems with ASYCUDA World?
Queries will be managed using a prescribed form on ASYCUDA World, where customs officers and the clearing agents will submit and answer queries using email: email@example.com and SMS: 8117) online. Importers and clearing agents may also send inquiries on customs clearances on the contacts below.
Qn: How do I register for a payment of a Tax Type online (For IT,VAT,Excise,With holding,GPBT etc.)
Ans: To register a tax payment, Visit the web portal (ura.go.ug) Click on e-services, select Payment Registration under payments.
Select the tax head, go to details of Tax Type, select the tax head from the drop down and input the tax amount.•Fill in the details of the Taxpayer and bank, enter the text from given image (Please note that Letters are case sensitive and there is no space between values)
•Click Accept and Register button and print out the Payment Registration Slip that appears on submission. Take the form to the bank to effect payment.Qn: How do I register for NTR payments online?
Ans: Visit the web portal (ura.go.ug) Click on eservices, select Payment Registration under payments.
Qn: How to register Other NTR payments online?
Ans: Visit the web portal (ura.go.ug) Click on eservices, select Payment Registration under payments.
•Select the tax head as Other NTR, go to details of Other NTR, select the Select Ministry/Department/Agency from the drop down and also select the tax head from the drop down for the amount to auto populate.•Depending on the selected tax head the fees payable will auto populate or you will have to enter it manually under Additional Fees applicable.
•Fill in the details of the Taxpayer and bank, Enter text from Given image (Please note that Letters are case sensitive and there is no space between values)
•Click the Accept and Register button and print out the Payment Registration Slip that appears on submission. Take the form to the bank to effect payment.Qn: How do I Re-Register a Payment?
Ans: Please note that Payment Re- registration only applies when you want to change only the selected bank and not any other details.
For Payment Re- registration,
Other General compliance Information
What is illicit trade?
Illicit trade is any practice or conduct prohibited by law and which relates to production, shipment, receipt, possession, distribution, sale or purchase including any practice or conduct intended to facilitate such activity.
What are the forms of illicit trade?
What is smuggling? Smuggling is the illegal trading of goods across borders. It involves importation or exportation of goods unlawfully with the objective of dodging taxes and duties. Smuggling is an illegal method of doing business and is caused by greed for wealth, ignorance and lack of nationalism.
out the consent of the trademark owner. It is an illegal copy or look like of a genuine branded product and is illegally made by a trademark thief.
What is a fake product?
A fake product is one not suitable for use and is always harmful to lives of those who use or consume it. It includes:-
a) A substandard good
b) A shoddy good
c) An adulterated good e.g. petrol mixed
d) An expired good (sometimes has the
expiry date tampered with or forged)
e) Has misleading labeling
How different is a counterfeit from a fake
A counterfeit is a look alike of a branded
product and may meet or may not meet the
required standards while a fake product does
not meet the required standards.
What products are commonly attractive to illicit traders?
Illicit trade mostly affects highly marketable
Fast Moving Consumer Goods (FMCGs) and
well-known brands of reputable manufacturers.
These mainly include:-
a) Cosmetics and toothpaste
c) Tyres and vehicle spare parts
d) Electronics items (TVs, radios, flat irons)
e) Electrical products (cables,lights, batteries)
f) Foods and beverages
g) Wines and spirits
i) Hardware products
j) Shoe polish, ball pens, razorblades
How dangerous is illicit trade?
It can lead to:-
a) Loss of lives especially when fake products are consumed/used
b) Distortion of competition in the local market
c) Closure of domestic industries
because they cannot compete
with illicit traders
d) Loss of government revenue
and failure of government to
run its business because it has
not collected sufficient tax
e) Unemployment because local
producers lose sales volumes
and lay off workers
f) Increased crime rate and
insecurity resulting from
How can I tell that the proceeds of the product I am buying are
funding illicit trade?
If it has any of the following features:-
a) Very low price compared to a similar product on market
b) Blurred (not clear) lettering
c) Poor quality packaging/containers, tampered seals and packages
d) Ripped off and poor quality labels
e) Badly fixed and Altered trademarks
f) Strange codes, reference and telephone numbers and warranties/
g) Mis-spelt words
h) Sudden package change with words such as “special edition”
i) Foreign language not used in Uganda
What government agencies are responsible for fighting illicit trade?
The agencies responsible are:
a) The Uganda Revenue Authority is responsible for smuggling
b) The Uganda National Bureau of Standards is responsible for
standards and quality
c) The Uganda Police is responsible for all forms of illicit trade
Is smuggling an offence?
Yes, under the East African Community Customs Management Act (law),
smuggling is an offence punishable by:
• Confiscation of smuggled goods
• Seizure and auction of vehicle carrying smuggled goods
If a person is caught with smuggled goods, he/she pays taxes for the goods
plus a fine of 50% of the value of goods and a maximum imprisonment of
5 years or both.
What happens to smuggled goods after they are arrested?
Smuggled goods are classified into contrabands and non contrabands.
Contraband goods like cigarettes once arrested are destroyed by
For non contrabands like sugar, the taxes and fines are collected if the
owner is still interested in the goods and if he/she is not, they are sold by
What happens to the car/motorcycle arrested with smuggled
Such a vehicle is forfeited to (confiscated by) the state and sold by public
What is done to the person say a driver arrested with smuggled
Whoever is caught ferrying illegal goods legally becomes the owner
and must be answerable. The driver becomes the owner of the goods
until they are delivered to the warehouse. Such a person pays a fine not
exceeding 5,000 dollars of 5 year imprisonment or both.
In cases where the owner of the vehicle may not be aware of the items
carried on his/her vehicle, he or she has to substantiate his/her claims to
What can I do when I find out that someone is smuggling?
Please report them to police or contact URA on; 0717 – 440 113, 0717
– 440 323 or 0717 – 440 293 and for cigarettes you may as well contact
0717 - 440 300 or 0772 - 200 996
Do you reward people who give information related to smuggling?
Yes. URA gives a 10% cash reward of the tax recovered on smuggled
goods. Just secure evidence first (e.g photographs of smuggled goods)
before claiming. If they are cigarettes, British American Tobacco also gives
cash reward of 10% on each carton of smuggled cigarettes recovered.
How do I get this reward?
If you have information, come to our URA office in Kampala and contact
our informer liaison person on 0717440494 to guide you accordingly.
Do you protect those who inform you about smuggling?
Yes, URA has a policy that protects those who provide information. Your
name will never be mentioned or published anywhere.
What should we do to stop smuggling?
Please assist us by giving us information related to smuggling. This will
enable us follow up these people and recover taxes, yet we shall also
If I buy a fake product, how can I be
When you buy such a product report to
Police or call UNBS directly on 0800133133.
If such a product has harmed you, UNBS
shall force the supplier of that product to
cater for your medical expenses and even
What is Uganda National Bureau of
Standards doing about counterfeits?
UNBS is putting in place a policy called
Pre-export Verification Of Conformity
(PVOC) – where goods will be inspected
from the country of origin before they are
Disclaimer: This catalogue is only a guide and should not be substituted for the Tax Laws, Rules and Guidelines. Always refer/consult the appropriate Tax Laws