This is a process where a taxpayer submits his disagreement with the decision or omission made by the commissioner in regards to their tax position.
This is a request to the higher court to review a lower court’s decision. Where the taxpayer is still not satisfied with the objection decision at the Tax appeals tribunal they can appeal to the Court of Appeal.
Why should one object?
a) To have a platform for a fair hearing regarding a particular tax decision issued.
b) The objection process can facilitate issuance of an objection decision to an assessment by affirming ,reducing, increasing or otherwise varying the assessment the objection relates OR
In case of any tax decision by affirming, varying or setting aside the decision
An objection shall be in the prescribed form and shall state the grounds upon which it is made and must contain sufficient evidence to support it.
What are the necessary requirements when objecting?
Where a taxpayer has lodged an objection to a tax assessment for a tax period, the commissioner may consider the objection if the taxpayer-
- Has furnished the return to which the assessment relates in the case of default or advance assessment.
- Has paid the tax due under the return to which the assessment relates together with any penalty or interest.
Can an objection decision be reviewed?
- A person dissatisfied with an objection decision may, within 30 days after being served with a notice of the objection decision, lodge an application with the Tax Appeals Tribunal for a review of the objection decision.
- A person dissatisfied with a decision of the Tribunal may, within 30days after being served with a notice of the decision, lodge an application with the High Court for review of the decision.
When am I required to lodge an application for Objection Extension?
You are able to lodge applications for extension after the statutory due date to lodging the objection.
You are able to lodge multiple applications for extension; however, the prior application must be closed (approved/rejected).
How is Extension of objection due date done?
You need to apply for an extension of objection due date online.
To apply, 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, select Extension of 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.
What changes in the process of objection were brought by the TPC?
The changes in the objection process are provided for under section 24 of the Tax Procedures Code 2014.
A person who is dissatisfied with a tax decision may lodge an objection with the Commissioner within forty-five days after receiving notice of the tax decision.
A taxpayer can submit his return through the objection process and if accepted will be treated as his self-assessment.
General objection processing rules implemented.
Removal of the 30 per cent or amount not in dispute payment requirement for all tax types and the only conditions required for consideration of an objection are the ones listed below;
- Has the return to which the assessment relates in the case of a default or advance assessment been furnished.
- Has the taxpayer paid the tax due under the return to which the assessment relates together with any penalty or interest due?
- Are the reasons/grounds for objection satisfactory?
The Commissioner shall serve notice of an objection decision on the person objecting within ninety days from the date of receipt of the objection for all Tax types.
Where a request for documents is made to the taxpayer, the obligation to make a decision within the statutory period (90 days) is no longer applicable. Therefore the system shall not allow the taxpayer to lodge an election application.
Where the Commissioner reviews the taxpayer records, the Commissioner shall notify the taxpayer of the review.
A taxpayer shall be able to lodge multiple applications for extension; however, the prior application must be closed (approved/rejected).
A Step by Step Guide for Objections and Appeal