Your TIN is required for most dealings with URA and many with other institutions. You need it to:

• access your account on the URA web portal and receive official correspondence
• register for taxes such as VAT and PAYE, and file your returns
• pay taxes and other government fees
• claim tax refunds, including VAT refunds
• clear imports and exports through customs
• meet the requirements of banks, government agencies and business partners, many of whom ask for a TIN before they transact with you

A tax return is a declaration you make to the Commissioner General of URA on a prescribed form. It reports your income or transactions for a period and the tax due on them. Common returns include income tax, PAYE, VAT, withholding tax and excise duty returns. Each has its own filing deadline, and late filing attracts penalties.

• A provisional return is filed early in the year of income. It estimates your income and tax for that year, and the tax is paid in instalments.
• A final return is filed after the year ends. It declares your actual income and tax. Any difference between the provisional tax paid and the final tax is then settled or refunded.

An estimate that is too low can attract penalties. We can help you prepare both returns accurately and on time.

Returns are filed online through the URA web portal at ura.go.ug:

1. Log in to your account with your TIN and password.
2. Go to e-Services, select e-Returns, and choose the return and period you are filing.
3. Complete the return form, either online or using the downloadable template, and validate it.
4. Submit the return. URA issues an e-acknowledgement receipt to your portal account and registered email.
5. Pay any tax due by the deadline using the payment registration slip the portal generates.

Filing procedures change from time to time. If you are unsure, or your return involves complex transactions, our team can prepare and file it for you.