Tax Registration Procedure in Uganda and Requirements
CPA Innocent MUGISHA
Apr 10, 2024
5 min read
Taxation in Uganda
If you are looking for information on how to register for income tax in Uganda, this article is for you. We will explain the procedure and requirements for tax registration in Uganda, as well as the benefits and obligations of being a taxpayer.
Tax registration in Uganda is a legal requirement for anyone who earns income from any source, whether it is from employment, business, rental, dividends, interest, or royalties. By registering for tax, you will be able to file your returns, pay your taxes, and access tax incentives and exemptions.
You will also avoid penalties and fines for non-compliance.
URA, through its modernization process improved the registration process through providing online services on a 24-hour basis. The registration process enables taxpayers to obtain a Taxpayer Identification Number (TIN). Any person engaging in any business generating income in Uganda is required to have a TIN.
Taxpayer Identification Number (TIN)
A TIN is an identifying number used for tax purposes in Uganda; it is one’s personal account with URA and it can be obtained through any of the following processes;
Regististration for taxes in Uganda takes two major forms;
Registration through the URA Web portal
Visiting the URA designated office
Registration through the URA Web portal
If you prefer to register through the URA portal, the procedure is as follows;
Visit the URA web portal - https//ura.go.ug
Download the appropriate registration form (Individual or Non Individual),
Complete the form by filling in the mandatory fields (boxes)
Upload and submit online the completed form
Print a copy of the form and sign it off and together with the necessary attachments submit to the nearest URA office.
Receive an acknowledgment notice of approval of TIN
2. Visiting the URA designated office
In case a tax payer cannot register online, he or she can walk into any of the URA offices or One Stop Centre located in any of the Municipality or KCCA division and assistance shall be provided to complete the registration process. Ensure that you move along with the necessary attachments as listed above.
In case of failure to do any of the above, call the Contact Centre: 0800117000 (Toll free)/ 0417444602 or send an email to services@ura.go.ug.
On approval of the application, the taxpayer will receive a notice containing the TIN and a default password to enable him/her log into their URA Account on the web portal. This will enable him/her create his/her own password.
All taxpayers should jealously protect details about their TIN account since they are responsible for all the transactions conducted through their TIN account.
Do you need a hands-on training in tax registration in Uganda?
Tax Registration procedure is part of the hands-on training we provide under our Tax Practitioners Course. WhatsApp: +256786499326 for details.
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These depend on the registration Category i.e. as an individual or non-individual (E.g. Company).
An active email address and mobile telephone.
For an Individual, TIN registration requires a National ID or any other two of the following valid identification documents; Village ID, Employment ID, Passport, Driving permit, Voter’s card, recent Bank statement, Work permit, financial card, Visa, NSSF card etc.
For a non-individual, TIN registration requires Certificate of Incorporation/certificate of registration, Company Form 20 showing the Directors of the company, the TINs of the directors or any other persons with legal capacity to bind the entity, and any other legal documents that confirms existence.
Benefits of acquiring a TIN
Obtaining a TIN enables you to:
Import or export goods within and outside Uganda
Claim tax benefits that accrue to you e.g. tax refunds etc
Access bank loans
Acquire a trading license from Local Government / KCCA to undertake business in their jurisdiction.
Register your Motor Vehicle
Process stamp duty on land transactions above 50 Million Shillings. etc
CPA Innocent Mugisha is a Professor of Finance and Accounting with over 10 years experience in teaching Accounting and Finance related courses including Financial Accounting both at University and Professional level. His qualifications are: PhD (candidate), MBA(Finance), CPA(U), FCCA, CIPS, CTA and BCOM (Accounting). Innocent has also published various books on most topics in Accounting and Finance for Business and Professional Studies.
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