How To File Tax Returns In Uganda

What is a tax returns?

A tax return is a form or forms filed with a tax authority that reports income, expenses, and other pertinent tax information.

Tax returns allow taxpayers to calculate their tax liability, schedule tax payments, or request refunds for the overpayment of taxes.

How To File Tax Returns In Uganda

Below is how tax returns is file in Uganda

Step 1: On the URA homepage, and log-in to your account if you have already created an account. If you have not created an account yet, select Register and follow the guide under that link to create your account.

Step 2: After logging in, on the Left Menu, go to e-Returns. Under Original, Amended, or Others; select the type of return that you wish to file.  E.g. INCOME TAX PROVISIONAL

Step 3: Download the template for the return you wish to file, from the list provided under e-Returns. e.g. INCOME TAX RETURN FORM FOR INDIVIDUAL WITH BUSINESS INCOME, and select save.

Step 4Save the template to your preferred location on your computer. You do not have to be connected to the internet to fill out the template.

Step 5: Open the template.

Step 6Before filling out the template, enable macros by following the instructions on the sheet labeled help, on the form you have downloaded.

Step 7After filling in all the required information, validate the form by clicking the VALIDATE button on the last page of the return.

Step 8In case of errors, correct them and save the file before validating again.

Step 9If no errors are found on the template, generate an Upload file by clicking YES on the pop-up window. This will generate a compressed file that will take less of your time to upload. It is recommended NOT TO RENAME YOUR UPLOAD FILE.

Step 10: Reconnect to the URA Web Portal and log in to your account if you had disconnected to submit in the template.

Step 11: After logging in, on the Left Menu, go to e-Returns. Under Original, Amended, or Others; select the type of return that you wish to upload.  E.g. INCOME TAX PROVISIONAL.

Step 12: Enter the period for which the return is being filed and click check.

Step 13: Enter all the details required and Upload the return. a. If the form fails online validation, correct the specified errors on the saved template (from which you generated the upload file), save the file, validate and re-generate another upload file. (Refer to steps 7 – 9) b. Try to upload the file again.

Step 14: If the upload is successful, click Submit to submit your return.

Step 15: An e-Acknowledgement receipt will be generated and a copy sent to the email address that you used at registration.

What is the penalty for filing taxes late in Uganda?

A person who fails to pay tax due by the due date is subject to interest on late payment of tax at a rate of 2%.

Interest is capped to the aggregate of the principal tax and penal tax.

Who is eligible to file returns in Uganda?

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 stated threshold in the income tax Act.