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This is a process where a taxpayer claims money that was over paid to URA as tax.
Why you would Apply for a Tax Refund
- The process provides you with an opportunity to use the refunded money to offset a tax liability for any other tax head.
- The refunded money can be used to increase the cash flow in your business operations.
- A refund VAT and Local Excise can only be processed after filing the respective returns; whereas in the case of Income Tax and GPBT, you have to submit an application for a refund.
- Always provide original tax invoices for audit purposes for a first time application for a refund.
The following categories of taxpayers are entitled to VAT cash refunds because by virtue of their status no output tax is expected.
An Investment trader may claim input tax deduction in respect of expenditure on inputs whether imported or locally procured, relating to the planned taxable business activities and that trader is entitled to a refund of the input tax on those purchases.
Diplomatic missions, accredited personnel and public international organizations listed in the first schedule of the VAT Act, Cap 349, are also entitled to cash refunds.
Access User Guides for the different Refund Types below:
Diplomatic VAT Refund
Non Tax Revenue Refund
Income Tax Refund
Related Service Guides
How to File Your Tax Returns
Tax Audits and Reviews
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