TPC - List of The Regulations Under The Tax Procedure Code Act

LIST OF THE REGULATIONS UNDER
THE TAX PROCEDURE CODE ACT,

2014
The Tax Procedures Code (Commencement)
1.
Instrument, 2016, S.I. No. 21 of 2016.
The Tax Procedures Code (Tax Stamps) Regulations,

2.
2018, S.I. No. 53 of 2018.
The Tax Procedure Code (Prescription of Goods for

3.
Affixation of Tax Stamps) Instruments, 2019.
The Tax Procedures Code (E- invoicing and E-

4.
receipting) Regulations, 2020, S.I. No. 82 of 2020.
THE TAX PROCEDURES CODE ACT, 2014.
ARRANGEMENT OF SECTIONS
Section
PART I—PRELIMINARY
1. Commencement.
2. Application.
3. Interpretation.
PART II—REGISTRATION OF TAX PAYERS.

4. Registration
5. Tax identification number.
6. Deregistration.
PART III—TAX AGENTS AND TAX REPRESENTATIVES.

Registration of tax agents.
7. Tax Agents Registration Committee.
8. Tax Agents.
9. Registration of tax agents.
10. Renewal of registration.
11. Registration of additional or substituted tax agents.
12. Notice of change in registered particulars.
13. Cancellation of tax agent’s registration.
Tax representatives.
14. Liabilities and obligations of a tax representative.
PART IV—RECORD-KEEPING.
15. Accounts and records.
PART V—TAX RETURNS.

16. Furnishing of tax returns.
17. Certification of tax return by tax agent.
18. Power of the Commissioner to require tax returns in certain cases.
19. Extension of time to furnish a tax return.
PART VA – TAX STAMPS

19A. Tax Stamps
19B. Penal tax relating to tax stamps
PART VI—TAX ASSESSMENTS

20. Self-assessment.
21. Default assessment.
22. Advance assessment.
23. Additional Assessment.
PART VII—OBJECTIONS AND APPEALS
24. Objection to a tax decision.
25. Review of an objection decision
26. Burden of proof.
PART VIII—COLLECTION AND RECOVERY OF TAX

Tax collection
27. Payment of Tax.
28. Extension of time to pay tax.
29. Tax as a debt due to the Government of Uganda.
Enforced tax collection

30. Collection of tax from persons leaving Uganda permanently.
31. Recovery of tax through persons owing money to the taxpayer.
32. Distress proceedings.
33. Temporary closure of business.
34. Charge over immovable property.
35. Seizure of goods.
36. Security for unpaid tax.
37. Priority of withholding tax and VAT.
38. Order of payment.
Interest on late payments

39. Recovery of interest on unpaid tax.
PART IX—REMISSION OF TAX.

40. Remission of tax.
40A. Tax due and payable by Government
40B. Deferment of payment of tax until 31st December, 2020
40C. Waiver of interest and penalty
PART X—INVESTIGATIONS.
41. Access to premises, records and data storage devices.
42. Notice to obtain information or evidence.
PART XI—TAX CLEARANCE CERTIFICATES.

43. Tax clearance certificate.
PART XII—PRACTICE NOTES AND RULINGS.

Practice Notes
44. Practice notes.
Private Rulings.
45. Private rulings.
PART XIII—TAX OFFICERS.
46. Delegation. 47. Confidentiality.
PART XIV—PENAL TAX.

Penal tax
48. Penal tax for default in furnishing a tax return.
49. Penal tax for failing to maintain proper records.
50. Penal tax for making false or misleading statements.
51. Penal tax for understating provisional tax estimates.
52. Penalty for failing to apply for registration.
53. Recovery of penal tax.
PART XV—OFFENCES.
54. Failing to furnish a tax return.
55. Failure to comply with obligations under this Act.
56. Failure to maintain proper records.
57. Use of false TIN.
58. Making false or misleading statements.
59. Obstructing a tax officer.
60. Aiding or abetting a tax offence.
61. Offences relating to recovery of tax.
62. Offences relating to registration.
62A. Offence relating to acting as a tax agent without registration.
63. Offences in relation to tax officers.
64. Offences by bodies of persons.
65. Tax officer may appear on behalf of Commissioner.
66. Compounding of offences.
67. Tax charged to be paid despite prosecution.
PART XVI—MISCELLANEOUS
68. Validity of tax decision.
69. Rectification of a mistake.
70. Forms, notices, and authentication of documents.
71. Approved or prescribed form.
72. Manner of furnishing documents or service of notices.
73. Electronic returns and notices.
73A. Electronic receipting and invoicing
73B. Penal tax relating to electronic receipting and invoicing
74. Appeal from the decision of the Committee.
74A. Payment of informers
75. Regulations.
76. Amendment of Schedules.
77. Repeals.
78. Transitional provisions.
SCHEDULE 1—Currency point

SCHEDULE 2—Tax laws
SCHEDULE 3—Amount of turnover in respect of which audited financial statements are
required
SCHEDULE 4—Tax returns filed with Commissioner General
THE TAX PROCEDURES CODE ACT, 2014
An Act to provide for a Code to regulate the procedures for the administration of specified
tax laws in Uganda; to harmonise and consolidate the tax procedures under existing tax
laws; and to provide for related matters.
DATE OF ASSENT: 19th October, 2014.
Date of Commencement: See section 1.
BE IT ENACTED by Parliament as follows:
1. Commencement.
This Act shall come into force on a date appointed by the Minister, by statutory instrument.
2. Application.
This Act shall apply to every tax law specified in Schedule 2.
3. Interpretation.
In this Act, unless the context otherwise requires—

“additional assessment” means an additional assessment made by the Commissioner under
section 23;
“advance assessment” means an advance assessment made by the Commissioner under section
22;
“Authority” means the Uganda Revenue Authority established by the Uganda Revenue Authority
Act;
“business information return” means a return required to be furnished under section 130 of the
Income Tax Act;
“Commissioner” means the Commissioner-General appointed under the Uganda Revenue
Authority Act; Committee, means the Tax Agents Registration Committee established under
section 7;
“currency point” has the meaning assigned to it in Schedule 1;
“default assessment” means a default assessment made by the Commissioner under section 21;
“due date” means the date by which a tax obligation must be fulfilled under this Act;
“listed institution” has a meaning assigned to it in the Income Tax Act;
“Minister” means Minister responsible for finance;
“objection decision” means a decision within the meaning of section 24;
“occupier” in relation to premises or a place means the owner, manager, or any other person
lawfully in the premises or place;
“penal tax” means a tax imposed as a penalty for failure perform an act required by or under a
tax law;
“person” has the same meaning as in the Income Tax Act;
“record” includes—
(a) a book of account, document, paper, register, bank statement, receipt, invoice, voucher,
contract and agreement, or Customs declaration; or
(b) any information or data stored on a mechanical or electronic data storage device;
“registration threshold” has the meaning in section 7(2) of the Value Added Tax Act;
“self-assessment” means an assessment treated as having been made by a taxpayer under
section 20;
“self-assessment return” means a return made in accordance with section 16 and 20;
“statutory rate”, in relation to a period, means the Bank of Uganda discount rate at the
commencement of that period;
“tax” means a tax imposed under a tax law and includes withholding tax and provisional tax;
“tax assessment” means a self assessment, default assessment, advance assessment, or
additional assessment”;
“tax agent” means a person registered as a tax agent under this Act;
“tax decision” means—
(a) a tax assessment; or
(b) a decision on any matter left to the discretion, judgment, direction, opinion, approval,
satisfaction or determination of the Commissioner other than—
(i) a decision made in relation to a tax assessment;
(ii) a decision to refuse, issue or revoke a practice note or an omission to issue or
revoke a practice note;
(iii) a decision or omission that affects a tax officer or employee or agent of the
Authority;
(iv) the compoundment of an offence under any tax law; or
(v) a decision to refuse, issue or revoke a private ruling or an omission to issue or
revoke a private ruling; 1
“tax law” means a law specified in Schedule 2;
“tax obligation” means any duty expected of a taxpayer under a tax law and includes registration,
filing and payment of a tax liability;
“tax officer” means the Commissioner and an officer of the Authority appointed under the
Uganda Revenue Authority Act;
“taxpayer” means a person liable for tax under a tax law and includes—
(a) for the income tax, a person who has zero chargeable income or an assessed loss for a
year of income; or
(b) for the VAT, a taxable person whose total input tax credits for a tax period are equal to or
exceed the person’s total output tax for the period;
“tax period”, means—
(a) in the case of the income tax—
(i) for the purposes of withholding tax, the period to which the withholding relates;
(ii) for the purposes of provisional tax, the period to which the provisional tax relates;
or
(iii) for any other purposes, the year of income;
(b) in the case of VAT, the tax period under the Value Added Tax Act; or
(c) in any other case, the period for which the tax is reported;
“tax representative” means—
(a) for an individual under a legal disability, the guardian or manager who receives or is
entitled to receive income on behalf, or for the benefit of that natural person;
(b) for a company, the chief executive officer, managing director, or any director of the
company;
(c) for a partnership, a partner in the partnership;
1
Substituted by TPC (Am)
(d) in the case of a trust, a trustee of the trust;
(e) in the case of the Government or local Government in Uganda, the individual responsible
for accounting for the receipt or payment of moneys or funds on behalf of the
Government or local Government;
(f) in the case of a foreign government, political subdivision of a foreign government, or a
listed institution, any natural person responsible for accounting for the receipt or payment
of moneys or funds in Uganda on behalf of the government, political subdivision of the
government, or listed institution; and (
(g) in the case of a non-resident person, the individual controlling the person’s affairs in
Uganda, including a manager of a business of that person or any representative appointed
by the person in Uganda;
“tax return” means a return or other document listed in the Schedule 4 [the Third Schedule]2;
“transaction information” means information relating to a transaction in respect of which a
record is made;
“TIN” means a Tax Identification Number issued to a registered taxpayer;
“Tribunal” means the Tax Appeals Tribunal established by the Tax Appeals Tribunal Act;
“unpaid tax” means tax that has not been paid by the due date, but does not include tax that is
the subject of an objection and that is not required to be paid until the objection is finally
decided;
“VAT” means Value Added Tax; and
“withholding tax” means any tax that a withholding agent is required to deduct from a
payment to a payee.
PART II—REGISTRATION OF TAX PAYERS

4. Registration.
(1) A person liable to pay tax under a tax law shall apply to the Commissioner for
registration in the prescribed manner.
(2) The application shall be accompanied by the prescribed evidence of the person’s
identity.
(3) The Commissioner shall register a person who has applied for registration if satisfied
that the person meets the requirements for registration.
(4) Where the Commissioner refuses to register a person who has applied for registration,
the Commissioner shall serve that person with written notice of the refusal within
fourteen days after the refusal, stating the reasons for refusal.
(5) Where a person applies for registration as required under a tax law, the Commissioner
may use the information provided for the registration for the purposes of this Act without
requiring the person to furnish the same particulars under this Act. (6) Despite subsection
(5), the Commissioner may request a person to provide any further information necessary
to complete the registration of the person under this Act.
5. Tax identification number.

(1) Upon registration, the Commissioner shall issue to every person registered a Tax
2
Substituted by TPC (Am) Act, 2019
Identification Number, TIN.
(2) The Commissioner shall issue one TIN to each person registered.
(3) The TIN issued by the Commissioner shall be used for tax purposes under all tax laws.
(4) A person shall state that person’s TIN on any return, notice, communication, or other
document furnished, lodged, or used for the purposes of a tax law.
(5) Subject to subsection (6), a TIN is personal to the person to whom it has been issued and
shall not be used by another person.
(6) The TIN of a registered tax payer may be used by a registered tax agent if— (a) the person
has given written permission to the registered tax agent to use the TIN on their behalf; and
(b) the registered tax agent uses the TIN only in respect of the tax affairs of the tax payer.
(7) The Commissioner shall by notice in writing, cancel a TIN if satisfied that— (a) the person
is deregistered for the purposes of all tax laws; (b) a TIN has been issued to the person under
an identity that is not that person’s true identity; or (c) the person has been previously issued
with a TIN that is still in force.
(8) The Commissioner may, at any time, by notice in writing, cancel the TIN issued to a person
and issue the person with a new TIN.
(9) A local authority, Government institution or regulatory body shall not issue a licence or any
form of authorisation necessary for purposes of conducting any business in Uganda to any
person who does not have a tax identification number including a tax identification number
issued by foreign tax authorities with whom Uganda has a tax treaty or agreement for the
exchange of information. 3
6. Deregistration.
(1) A person who is no longer required to be registered for the purposes of a tax law may, in
the prescribed manner, apply to the Commissioner to be deregistered.
(2) The Commissioner shall by notice in writing, deregister a person if— (a) that person has
applied for deregistration and the Commissioner is satisfied that the person is no longer
required to be registered; or (b) that person has not applied for deregistration but the
Commissioner is satisfied that the person is eligible for deregistration.
(3) Deregistration takes effect from the date specified in the notice of deregistration.
(4) A person who is deregistered shall comply with any requirements relating to
deregistration as specified under the tax law to which the registration relates.
3
Inserted by TPC (Am) Act, 2021
PART III—TAX AGENTS AND TAX REPRESENTATIVES
Registration of tax agents
7. Tax Agents Registration Committee.

(1) There shall be a Tax Agents Registration Committee to handle registration, renewal of
registrations and cancellation of tax agent’s registration.
(2) The Committee shall comprise of the following members—
(a) the Commissioner General, or his or her representative for purposes of this Act, who
shall be the Chairperson;
(b) one representative from the accountancy profession nominated by the Institute of
Certified Public Accountants of Uganda;
(c) a representative from the legal profession nominated by the Uganda Law Society; and
(d) two members from the private sector with expertise or relevant experience in economics,
finance or taxation who shall be appointed by the Board of the Uganda Revenue
Authority,
(3) The Commissioner shall receive and maintain a register of all registered tax agents.
(4) In exercise of its functions under this Act, the Committee shall make rules to govern its own
procedure.
8. Tax agents.
(1) An individual, partnership, or company may apply to the Committee for registration as a
tax agent.
(2) An application for registration as a tax agent under subsection (1) shall be in the
prescribed form and shall be accompanied by the prescribed fee.
(3) For purposes of this Act, a tax agent is a person engaged—
(a) in the preparation, certification, and filing tax returns, information returns or other
statements or reports required by the Authority.
(b) in the preparation of requests for ruling, petitions for reinvestigation, protests,
objections, requests for refund or tax certificates, compromise settlements and/or
abatement of tax liabilities and other official papers and correspondences with the
Authority.
(c) in meetings and hearings on behalf of the taxpayer in all matters relating to a taxpayer
rights, privileges or liabilities under the laws or regulations administered by the
Authority.
9. Registration of tax agents.

(1) In the case of an application by a natural person, the Committee shall register the applicant
if satisfied that the applicant is a fit and proper person to prepare tax returns and transact
business with the Committee under the tax laws on behalf of taxpayers.
(2) In the case of an application by a partnership or a company, the Committee shall register the
applicant if satisfied that—
(a) the partner or employee specified in the application as the nominee of the partnership or
company respectively is a fit and proper person to prepare tax returns and transact
business with the Commissioner under a tax law on behalf of a taxpayer; and
(b) a partner in the partnership or a director, manager or other executive officer of the
company is of high integrity and good character.
(3) An individual applying for registration as a tax agent, or in the case of an application by a
partnership or company, the partner or employee specified as the nominee of the partnership
or company respectively, shall meet the following requirements—
(a) have been awarded a degree or a post-graduate award from an approved tertiary
institution in the discipline that is relevant for the provision of tax agent services; or
(b) have successfully completed a course in taxation that is recognised by the Tax
Registration Committee; or
(c) in the coming into force of this Act, have been engaged in the equivalent of 24 months of
full-time tax practice in the preceding 5 years.
(4) The registration of a tax agent shall remain in force for twelve months from the date of
registration.
(5) The Commissioner shall notify the applicant of the decision on the application.
(5a) A person who is not registered as a tax agent under this section shall not act as a tax agent. 4
(6) This section does not apply to an advocate acting as an advocate to a tax payer under
section 8 (3) (b) and (c).5
10. Renewal of registration.
(1) A tax agent may apply to the Committee for the renewal of the tax agent’s registration.
(2) An application under subsection (1) shall be in the prescribed form and shall be
accompanied by the prescribed fee.
(3) The application shall be submitted to the Committee within twenty one days before the
date of expiry of the tax agent’s registration or a later date allowed by the Committee.
(4) The Committee shall renew the registration of a tax agent who has applied under
subsection (1) if the tax agent still meets the requirements for registration.
(5) The Committee shall in writing notify the applicant of the decision on the application to
renew registration.
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5
11. Registration of additional or substituted tax agents.
(1) A partnership or company registered as a tax agent may apply to the Committee, in the
prescribed form and accompanied by the prescribed fee, to register a partner of the
partnership or an employee of the company as an additional or substituted tax agent.
(2) The Committee shall register the person nominated under subsection (1) if satisfied that
the person is a fit and proper person to prepare tax returns and transact business with the
Committee under a tax law on behalf of a taxpayer. (3) The Committee shall in writing
notify an applicant under this section of the decision of the Committee on the application.
12. Notice of change in registered particulars.
(1) A partnership that is registered as a tax agent shall notify the Committee, in writing, if
—
(a) there is a change in the composition of the partnership, within seven days after the
change in composition; or
(b) (the partnership is going to be dissolved within, seven days before the dissolution
of the partnership.
(2) A company that is registered as a tax agent shall notify the Committee, in writing, if
—
(a) a registered nominee ceases to be an employee of the company or a person
becomes a director, manager, or other executive officer of the company, within
seven days after the employee ceases to be employed, or the person becomes a
director, manager or other executive officer; or
(b) the company is going into liquidation within seven days before the company goes
into liquidation.
13. Cancellation of tax agent’s registration.

(1) A tax agent that ceases to carry on business as a tax agent shall notify the Committee, in
writing, within seven days after ceasing to carry on business as a tax agent.
(2) A tax agent may apply to the Committee, in the prescribed form to cancel the registration
of the agent where the agent no longer wishes to be registered as a tax agent.
(3) The Committee may cancel the registration of a tax agent if the Committee is satisfied
that—
(a) in the case of an individual, the person is no longer a fit and proper to prepare tax
returns and transact business with the Committee under the tax laws on behalf of a
taxpayer;
(b) in the case of a partnership, the additional or nominated partner has ceased to be a
partner in the partnership or the partnership has applied to the Committee to cancel
the registration of the partner;
(c) in the case of a company, the person nominated has ceased to be employed by the
company or the company has applied to the Committee to cancel the registration of
the employee;
(d) a tax return prepared and delivered by the tax agent is false in any material particular,
unless the tax agent establishes to the satisfaction of the Committee that it was not
due to any willful or negligent conduct of the tax agent;
(e) the tax agent has ceased to meet the requirements for registration as a tax agent; or
(f) the tax agent has ceased to carry on business as a tax agent.
(4) The Committee shall give notice, in writing, to a tax agent of a decision to cancel the
registration of the tax agent or a nominee of the tax agent.
(5) The cancellation shall take effect from the date specified in the notice.
Tax representatives
14. Liabilities and obligations of a tax representative.

(1) A tax representative is responsible for performing any duty or obligation imposed by a
tax law on the taxpayer, including the submission of tax returns and payment of tax.
(2) If there are two or more tax representatives of a taxpayer, the obligations referred to in
this section apply jointly and severally to the tax representatives [agents]6 but may be
discharged by any of them.
(3) A tax representative making a payment of tax on behalf of a taxpayer is to be treated as

acting under the authority of the taxpayer.
(4) A tax that, by virtue of subsection (1), is payable by the representative of a tax taxpayer
is recoverable from the agent only to the extent of the assets of the taxpayer that are in the
possession or under the control of the tax representative.
(5) Subject to subsection (6), a tax representative [agent]7 is personally liable for the
payment of any tax due by the tax representative in that capacity if, while the amount
remains unpaid, the representative—
(a) alienates, charges, or disposes of any moneys received or accrued in respect of which
the tax is payable; or
(b) disposes of or parts with any moneys or funds belonging to the taxpayer that are in
the possession of the representative or which come to the representative after the tax
is payable, if tax could legally have been paid from or out of the moneys or funds.
(6) A tax representative is not personally liable for tax if— (a) the monies were paid by the
representative on behalf of a taxpayer and the amount paid has priority, in law or equity,
over the tax payable by the taxpayer; or (b) at the time the monies were paid, the
representative had no knowledge, and could not reasonably be expected to know, of the
taxpayer’s tax or duty liability.
(7) An amount that a tax representative is personally liable for under subsection (5) shall be
6
7
collected and recovered in accordance with this Act.
(8) Nothing in this section relieves a taxpayer from performing any obligation imposed on
the taxpayer under a tax law that the tax representative of the taxpayer has failed to
perform.
(9) A reference in this section to a tax liability includes any interest payable in respect of the
liability.
PART IV—RECORD-KEEPING
15. Accounts and records

(1) Subject to subsections (2) and (5), every taxpayer shall for the purposes of a tax
obligation—
(a) maintain, in the English language, records including in electronic format, as may be
required to determine the taxpayer’s tax liability under a tax law;
(b) maintain the record so as to enable the taxpayer’s tax liability under the tax law to be
readily ascertained; and
(c) retain the record for five years after the end of the tax period to which it relates or
other period as specified in the tax law.
(2) Where, at the end of the time specified in subsection (1) (c), a record is necessary for a
proceeding commenced before the end of the five-year period, the person shall retain the
document until all proceedings have been completed.
(3) A mode of record keeping shall contain sufficient transaction information and, in the
case of a record in electronic format shall be capable of being retrieved and converted to
a standard record format equivalent to that contained in an acceptable paper record.
(4) The Commissioner may, on the application of a taxpayer who wishes to keep records in
a language other than English or in a currency other than Uganda Shillings, allow the
taxpayer to keep records in a different language or currency.
(5) An application under subsection (4) shall clearly state the reasons of the applicant for
wishing to keep records in a different language or currency.
(6) Where a record referred to in subsection (1) is not in English, the Commissioner may, by
notice in writing, require the person keeping the record to provide, at the person’s
expense, a translation into English by a translator approved by the Commissioner.
(7) A taxpayer granted permission to keep records in a language other than English shall file
a tax return or provide other correspondence with the Commissioner in English.
PART V—TAX RETURNS
16. Furnishing of tax returns

(1) A person required to furnish a tax return under a tax law shall submit the return in the
prescribed form and in the manner determined by the Commissioner.
(2) Where a person does not furnish a tax return under subsection (1), the Commissioner
may at the person’s cost, by notice in writing, appoint another person to prepare and
furnish the return on behalf of that person.
(3) A return furnished under subsection (2) shall be treated, for all the purposes of the tax
law under which the return is required to be furnished, to be the return of the person
required to furnish the return.
(4) Where the Commissioner is not satisfied with a tax return furnished by a person, other
than a self-assessment return, the Commissioner may, by notice in writing, require the
person who has furnished the return to provide a fuller or further tax return.
(5) A taxpayer with an annual turnover of the amount prescribed in Schedule 3 shall furnish
with the taxpayer’s return of income audited financial statements prepared by an
accountant registered by the Institute of Certified Public Accountant of Uganda.
(6) A tax return purporting to be made by or on behalf of a person is treated as having been
made by the person or with the person’s authority unless the contrary is proved.
(7) The following are tax returns for the purposes of this Act—
(a) a return of income;

(b) a return of rental income;
(c) a provisional tax estimate;
(d) a business information return;
(e) a return required to be furnished under the Value Added Tax Act;
(f) an excise duty return;
(g) any other return required to be furnished under a tax law; and
(h) any form required to be furnished under a tax law containing information relating to
an assessment of tax.
(8) For purposes of subsection (7), the applicable time frame for lodging a return shall be as
follows—
(a) in the case of a return of income, every taxpayer shall furnish a return of income for
each year of income of the taxpayer not later than six months after the end of that
year;
(b) in the case of a return of rental income, every taxpayer shall furnish a return of rental
income for each year of income of the taxpayer not later than six months after the end
of that year;
(c) a provisional taxpayer’s estimate shall be in the form prescribed by the Commissioner
and shall be furnished to the Commissioner by the due date for the payment of the
first installment of provisional tax for the year of income; [in the case of a provisional
tax estimate, every taxpayer is required to furnish a return of provisional tax
estimate]8
(d) in the case of a business information return, a person who is required to furnish a
business information return with the commissioner should do so within sixty days
8
after the end of the year of income in which the payment was made;
(e) in the case of the Value Added Tax Act, a taxable person shall lodge a Value Added
Tax return with the Commissioner General for each tax period within fifteen days
after the end of the tax period;
(f) in the case of an Excise Duty return, a person who is required to furnish an excise
duty return with the Commissioner General shall do so by the fifteenth day of the
following month;
(g) in the case of the Lotteries and Gaming Act, 2016, a licensed person shall furnish
returns with the Commissioner as follows—
(i) a weekly return, by Wednesday of the following week; and
(ii) a monthly return, by the fifteenth day of the following month.
[in the case of the Gaming and Pool Betting Act, a person who is required to furnish
a return with the commissioner shall do so in the period specified under the Act]9
(h) in case of any other return required to be furnished under a tax law, a person is
required to furnish such return with the commissioner in the period specified under
the tax law to which the return relates;
(i) in case of any form required to be furnished under a tax law containing information
relating to an assessment of tax, a person is required to furnish such a form with the
commissioner in the period specified by the Commissioner.
17. Certification of tax return by tax agent.
(1) A tax agent who prepares or assists in the preparation of a tax return of a taxpayer shall
provide the taxpayer with a signed certificate in the prescribed form—
(a) stating the sources available to the tax agent for the preparation of the return; and
(b) certifying that the tax agent has examined the documents of the taxpayer and that, to
the best of the tax agent’s knowledge, the return together with any supporting
documentation, reflects the correct data and transactions to which it relates.
(2) A tax agent who does not provide the certificate referred to in subsection (1) shall in
writing specify to the taxpayer the reasons for not providing the certificate.
(3) A tax agent who prepares or assists in the preparation of a tax return of a taxpayer shall
make a declaration in the taxpayer’s return stating whether a certificate under subsection
(1) or a statement under subsection (2) has been provided to the taxpayer.
(4) A tax agent shall, when required to do so by notice in writing from the Commissioner,
produce to the Commissioner a copy of the certificate under subsection (1) or the
statement provided to the taxpayer under subsection (2).
(5) A tax agent shall keep copies of certificates provided to taxpayers under subsection (1)
and statements provided to taxpayers under subsection (2) for five years from the date
that the tax return to which the certificate or statement relates is furnished.
18. Power of the Commissioner to require tax returns in certain cases.

(1) This section applies if, during a tax period—
9
(g) Substituted by TPC (Am) Act, 2018 WEF date of Publication in the Gazette
(a) a taxpayer has died;
(b) a taxpayer has become bankrupt, wound up, or goes into liquidation;
(c) a taxpayer is about to leave Uganda permanently; or
(d) the Commissioner otherwise considers it appropriate.
(2) The Commissioner may, by notice in writing and at any time during the tax period,
require— (a) the taxpayer or the taxpayer’s representative to furnish a tax return for the
tax period by the date specified in the notice being a date that may be before the date that
the return for the tax period would otherwise be due; and (b) the taxpayer or taxpayer’s
representative to pay any tax due under the return.
(3) Where a taxpayer is subject to more than one tax, this section applies to each tax
separately.
19. Extension of time to furnish a tax return.

(1) A person required to furnish a tax return may apply in writing to the Commissioner for an
extension of time to furnish the return.
(2) An application under subsection (1) shall be made by the date on which the return is
required to be furnished or made.
(3) Where an application has been made under subsection (1) and the Commissioner is
satisfied that the person is unable to furnish the tax return by the due date because of any
reasonable cause, the Commissioner may, by notice in writing, grant the person an
extension of time to furnish the return.
(4) The extension of time granted under subsection (3) shall not exceed an aggregate period
of ninety days.
(5) An extension of time granted under this section does not change the date for payment of
the tax due as specified in the tax law under which the tax return is required to be
furnished and interest remains payable on the unpaid tax from the date the tax was
originally due.
(6) The commissioner may allow an application for the extension of time after the expiry of
the due date if the commissioner is satisfied that the failure to furnish a tax return was
due to exceptional circumstances.
PART VA—TAX STAMPS10

19A. Tax stamps.
(1) A person dealing in goods, whether locally manufactured or imported shall affix a tax
stamp on any goods locally manufactured or imported as may be prescribed by the
Minister under subsection (3).
(2) The Commissioner shall prescribe the manner in which a tax stamp is to be affixed to
goods.
10
Part VA Inserted by TPC (Am) Act, 2017
(3) The Minister shall prescribe, by statutory instrument, the locally manufactured or
imported goods on which tax stamps shall be affixed.
19B. Penal tax relating to tax stamps.

(1) A taxpayer who fails to affix a tax stamp on goods prescribed under section 19A (3) is
liable to pay a penal tax equivalent to double the tax due on goods or fifty million
shillings, whichever is higher.
(2) A person who prints over or defaces a tax stamp affixed on goods prescribed under
section 19A (3) is liable to pay a penal tax equivalent to double the tax due on the goods
or twenty million shillings, whichever is higher.
(3) A person found in possession of goods prescribed under section 19A (3), on which a tax
stamp is not affixed, is liable to pay a penal tax equivalent to double the tax due on the
goods or fifty million shillings, whichever is higher.
(4) A person who attempts to acquire or who acquires or sells a tax stamp without the
authority of the Commissioner commits an offence and is liable on conviction, to a
penalty equivalent to double the tax due on the goods or ten million shillings, whichever
is higher.
(5) Where the offender under subsection (4) attempts to acquire or acquires or sells a tax
stamp without goods, the offender shall be liable, on conviction, to a fine not exceeding
five hundred currency points or to imprisonment for a term not exceeding five years or
both.11
(6) A person, who acquires tax stamps with the authority of the Commissioner and affixes
the tax stamps on goods other than the goods approved by the Commissioner, commits an
offence is liable, on conviction, to double the tax due on the goods or five hundred
currency points, whichever is higher.
(7) For purposes of this section “tax” means tax imposed under the Excise Duty Act, 2014.
PART VI—TAX ASSESSMENTS

20. Self-assessment.
(1) A taxpayer who has submitted a self-assessment return in the prescribed form for a tax
period is treated, as having made an assessment of the amount of tax payable, including a
nil amount, for that period being the amount set out in the return.
(2) Where a taxpayer liable to income tax has submitted a self-assessment return in the
prescribed form for a year of income and the taxpayer has an assessed loss for the year,
the taxpayer is treated, as having made an assessment of the amount of the loss for that
year being that amount set out in the return.
11
Section 19B(5) –(7) Inserted by TPC (Am) Act, 2021
(3) Where a taxable person has submitted a self-assessment return in the prescribed form for
a tax period and the taxable person has an excess input tax credit carried forward for that
tax period, the taxable person is treated, as having made an assessment of the amount of
the excess input tax credit carried forward for that tax period being that amount set out in
the return.
(4) Where a taxpayer electronically completes and submits a prescribed form for a tax return
that tax return is a self-assessment return despite the form having pre-filled information
provided by the Commissioner.
(5) The following are self-assessment returns for the purposes of this Act—
(a) a return of income;

(b) a return of rental income;
(c) a return required to be furnished under the Value Added Tax Act;
(d) a return required to be furnished under the Excise Duty Act;
(e) a return specified as a self-assessment return under a tax law.
21. Default assessment.

(1) Where a taxpayer fails to furnish a self-assessment return for a tax period as required
under a tax law, the Commissioner may, at any time, make an assessment as follows—
(a) in the case of an assessed loss under the Income Tax Act, the amount of the assessed
loss of the taxpayer for the period;
(b) in the case of an excess input tax credit under the Value Added Tax Act, the amount
of the excess input tax credit of the taxpayer for the period; or
(c) in any other case, the tax payable by the taxpayer for the tax period.
(2) The Commissioner shall serve a taxpayer assessed under subsection (1) with notice, in
writing, of the assessment specifying—
(a) the amount of tax assessed, assessed loss, or excess input tax credit, as the case may
be;
(b) the amount of penal tax and interest, if any, payable in respect of the amount
assessed;
(c) the tax period to which the assessment relates;
(d) the due date for payment of the tax, penal tax and interest; and
(e) the manner of objecting to the assessment.
(3) The service of a notice of an assessment under this section does not change the due date
for payment of the tax payable under the assessment as determined under the tax law
imposing the tax, and penal tax and interest remain payable based on the original due
date.
22. Advance assessment.

(1) This section applies to a taxpayer specified in section 18 and where the Commissioner is
satisified that there is a risk that a taxpayer may delay, obstruct, prevent, or render
ineffective payment or collection of tax that has not yet become due.
(2) Subject to subsection (3), the Commissioner may make an assessment for a tax period in
relation to a taxpayer to whom section 18 applies—
(a) in the case of an assessed loss under the Income Tax Act, of the amount of the
assessed loss of the taxpayer for the period;
(b) in the case of an excess input tax credit under the Value Added Tax Act, of the
amount of the excess input tax credit of the taxpayer for the period; or
(c) in any other case, of the tax payable by the taxpayer for the period.
(3) Subsection (2) applies only if the taxpayer has not submitted a return as required by
section 18.
(4) An assessment made under subsection (2)—
(a) may be made before the date on which the taxpayer’s tax return for the period is due;
and
(b) shall be made in accordance with the tax law in force at the date the assessment was
made.
(5) The Commissioner shall serve a taxpayer assessed under subsection (2) with notice, in
writing, of the assessment specifying—
(a) the amount of tax assessed;
(b) the amount of penal tax and interest, if any, payable in respect of the tax assessed;
(d) the due date for payment of the tax, penal tax and interest; and
(6) An assessment made under subsection (2) may be amended under section 23 so that the
taxpayer is assessed in respect of the whole of the tax period to which the assessment
relates.
(7) Nothing in this section relieves a taxpayer from being required to furnish the tax return
to which the assessment served under this section relates.
23. Additional Assessment.

(1) The Commissioner may make an additional assessment amending a tax assessment made
for a tax period to ensure that—
(a) for an assessed loss under the Income Tax Act, the taxpayer is assessed in respect of
the correct amount of the assessed loss for the period;
(b) for an excess input tax credit under the Value Added Tax Act, the taxpayer is
assessed in respect of the correct amount of the excess input tax credit for the period;
or
(c) in any other case, the taxpayer is liable for the correct amount of tax payable in
respect of the period.
(2) An additional assessment under subsection (1) may be made—

(a) at any time, if fraud or any gross or wilful neglect has been committed by, or on
behalf of the taxpayer, or new information has been discovered in relation to the tax
payable by the taxpayer for a tax period;
(b) in the case of an additional assessment, within three years from the date of service of
the notice of the additional assessment; or
(c) in any other case, within three years after the date— (i) the taxpayer furnished the
self-assessment return to which the original assessment relates; or (ii) the
Commissioner served notice of the original assessment on the taxpayer.
(3) Subject to subsection (1), a taxpayer who has furnished a self-assessment return, other
than a taxpayer whose return is being investigated, may upon discovering an error within
three years [twelve months]12 after the date of furnishing the return, apply to the
Commissioner for leave to make an additional assessment.
(4) The Commissioner shall within thirty days after receiving the application, in writing
notify the taxpayer of the decision.
(5) For the purposes of subsection (2)(b) the additional assessment shall be limited to
amending the alterations and additions made in the additional assessment.
(6) Where the Commissioner has made an additional assessment under this section, the
Commissioner shall serve the taxpayer with notice, in writing, of the additional
assessment specifying—
(a) the amount assessed as tax, assessed loss, or excess input tax credit, as the case may
be;
(b) the amount of penal tax and interest, if any, payable in respect of the amount assessed
as a result of subsection (2) (a);
(d) the [due]13 date for payment of any tax, penal tax and interest being a date that is not
less than forty-five days from the date of service of the notice; and
(7) The service of a notice of an additional assessment under this section does not change
the due date for payment of the tax payable under the assessment as determined under the
tax law imposing the tax, and penal tax and interest shall remain payable based on the
original due date.
(8) Subsection (6) shall not apply to where the circumstances leading to the additional
assessment are occasioned by an error on the part the Commissioner.
PART VII—OBJECTIONS AND APPEALS
24. Objection to a tax decision.

(1) 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.
(2) An objection shall be in the prescribed form and shall state the grounds upon which it is
12
13
Repealed by TPC (Am) Act, 2021
made and contain sufficient evidence to support the objection.
(3) Where a taxpayer has lodged an objection to a tax assessment for a tax period, the
Commissioner may consider the objection if the taxpayer—
(a) has furnished the return to which the assessment relates in the case of a default or
advance assessment;
(b) has paid the tax due under the return to which the assessment relates together with
any penalty or interest due.
(4) A person may apply in writing to the Commissioner for an extension of time to lodge an
objection and the Commissioner may, if satisfied with the grounds upon which the
application is made, grant an extension for such period as the Commissioner determines.
(5) The Commissioner may make a decision on an objection—
(a) to a tax assessment, affirming, reducing, increasing, or otherwise varying the

assessment to which the objection relates; or
(b) to any other tax decision, affirming, varying, or setting aside the decision.
(6) The Commissioner shall serve notice of an objection decision on the person objecting
within ninety days from the date of receipt of the objection.
(7) Subject to subsection (9), where an objection decision has not been served within the
time specified under subsection (6), the person objecting may, by notice in writing to the
Commissioner, elect to treat the Commissioner as having made a decision to allow the
objection.
(8) Where a person makes an election under subsection (7), the person is treated as having
been served with notice of the objection decision on the date the person’s election is
lodged with the Commissioner.
(9) The time limit for making an objection decision is waived where a review of a taxpayer’s
records is necessary for settlement of the objection and the taxpayer is notified.
(10) Where the Commissioner reviews the taxpayer records under subsection (9), the
Commissioner shall within the time specified in subsection (6) notify the taxpayer of the
review.
(11) A tax payer who is dissatisfied with a decision of the Commissioner may apply to
the Commissioner to resolve the dispute using alternative dispute resolution procedure, as
may be prescribed.14
(12) For the purposes of subsection (11), the Minister may make regulations to
provide for alternative dispute resolution for tax purposes.
25. Review of an objection decision.

14
Section 24(11) & (12) Inserted by TPC (Am) Act, 2021
(1) 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 review of the objection decision.
(2) A person dissatisfied with a decision of the Tribunal may, within 30 days after being
served with a notice of the decision, lodge an application with the High Court for review
of the decision.
26. Burden of proof.

In any proceeding under this Act—
(a) for a tax assessment, the burden is on the taxpayer to prove that the assessment is
incorrect; or
(b) for any other tax decision, the burden is on the person objecting to the decision to prove
that the decision should not have been made or should have been made differently.
PART VIII—COLLECTION AND RECOVERY OF TAX
Tax collection
27. Payment of tax.
(1) The tax owing by a taxpayer for a tax period is payable on the date specified in the tax law
under which the tax is payable.
(2) An amount that is treated as tax for the purposes of this Act shall be collected by the
Commissioner serving a notice of demand on the person liable for the amount.
(3) The amount is payable on the date specified in the notice being a date that is not less than
twenty-eight days from the date of service of the notice.
(4) The Commissioner may waive the amount or accept a lesser amount than is required to be
paid under section 24 (3) where an objection has reasonably been made to a tax assessment.
28. Extension of time to pay tax.

(1) A taxpayer may apply, in writing, to the Commissioner for an extension of time within
which to pay tax that is due.
(2) An application for an extension of time to pay tax shall be made by the due date for
payment of the tax to which the application refers.
(3) Where an application has been made under this section, the Commissioner may, having
regard to the circumstances of the case and by notice in writing—
(a) grant the taxpayer an extension of time for payment of the tax; or
(b) require the taxpayer to pay the tax in such installments as the Commissioner may
determine.
(4) Where tax is permitted to be paid by installments and there is default in payment of any
installment, the whole balance of the outstanding tax becomes payable immediately.
(5) Despite the grant of an extension of time or permission to pay tax by instalments, the
liability for interest arises from the original due date for payment of the tax.
29. Tax as a debt due to the Government of Uganda.

(1) Tax payable under a tax law is a debt due to the Government of Uganda and is payable
to the Commissioner in the manner and at the place determined by the Commissioner.
(2) The Commissioner may sue for and recover unpaid tax in a court of competent
jurisdiction in Uganda.
(3) In any suit under this section, the production of a certificate signed by the Commissioner
stating the name and address of the taxpayer and the amount of tax payable is conclusive
evidence of the amount of tax payable by the taxpayer unless the contrary is proved.
Enforced tax collection
30. Collection of tax from persons leaving Uganda permanently.

(1) If the Commissioner has reasonable grounds to believe that a taxpayer may leave
Uganda permanently without paying tax that is due, the Commissioner may issue a
certificate containing particulars of the tax payable to the officer responsible for
immigration control and request the Commissioner for Immigration to prevent that
person from leaving Uganda until that person—
(a) makes payment of the tax in full; or
(b) executes a financial bond guaranteeing payment of the tax.
(2) A copy of a certificate issued under subsection (1) shall be served on the taxpayer named
in the certificate if it is practicable to do so.
(3) Payment of the tax specified in the certificate to a customs or immigration officer or the
production of a certificate signed by the Commissioner stating that the tax has been paid
or secured is sufficient authority for allowing the taxpayer to leave Uganda.
31. Recovery of tax through persons owing money to the taxpayer.

(1) This section applies where a person is, or will become liable to pay tax and—
(a) the tax is unpaid; or
(b) the Commissioner has reasonable grounds to believe that the taxpayer will not pay the
tax by the due date for payment.
(2) Where this section applies to a taxpayer, the Commissioner may, by notice in writing,
require a person who—
(a) owes or may subsequently owe money to the taxpayer;
(b) holds or may subsequently hold money, for or on account of, the taxpayer;
(c) holds money on account of some other person for payment to the taxpayer; or
(d) has authority from some other person to pay money to the taxpayer,
to pay the amount specified in the notice to the Commissioner, being an amount that
shall not exceed the amount of the unpaid tax or the amount that the Commissioner
believes will not be paid by the taxpayer by the due date.
(3) A person to whom a notice is served under subsection (2) shall pay the amount specified
in the notice under subsection (2) by the date specified in the notice, being a date that is
not before the date that the amount owed by the payer to the taxpayer becomes due to the
taxpayer or held on the taxpayer’s behalf.
(4) If a notice served under subsection (2) requires a person to deduct amounts from salary,
wages, or other similar remuneration payable at fixed intervals to the taxpayer, the
amount required to be deducted by the person from each payment shall not exceed twenty
percent of the amount of each payment of the pension, salary, wages, or other
remuneration.
(5) Where a person served with a notice under subsection (2) is unable to comply with the
notice by reason of lack of moneys owing to, or held for the taxpayer, the person shall, as
soon as is practicable and in any case before the payment date specified in the notice,
notify the Commissioner accordingly.
(6) If a notice is served on the Commissioner under subsection (5), the Commissioner shall,
by notice in writing—
(a) accept the notification and cancel or amend the notice issued under subsection (2); or
(b) reject the notification.
(7) The Commissioner shall, by notice in writing to a person under this section, revoke or
amend a notice served under subsection (2) if the taxpayer has paid the whole or part of
the tax payable or has made an arrangement satisfactory to the Commissioner for
payment of the tax.
(8) A copy of a notice served on a person under this section shall also be served on the
taxpayer.
(9) A person making a payment in accordance with a notice under subsection (2) is treated
as acting under the authority of the taxpayer and of all other persons concerned and is
indemnified in respect of the payment despite any provisions to the contrary in any
written law, contract, or agreement.
(10) The Commissioner must credit any amount paid by a person under this section
against the tax owing by the taxpayer.
(11) A person who does not comply with a notice issued under this section is
personally liable for the amount specified in the notice which shall be treated and
collected as unpaid tax under this Act.
32. Distress proceedings

(1) The Commissioner or an officer authorised by the Commissioner in writing may issue an
order, in writing, for the recovery of unpaid tax by distress and sale of the movable
property of a taxpayer.
(2) An order issued under subsection shall specify—
(a) the taxpayer against whose property the order is issued;

(b) the amount of the unpaid tax liability;
(c) the property against which distress is to be executed and location of the property; and
(d) the tax liability to which the order relates.
(3) For the purposes of executing distress under subsection (1), the Commissioner or an
officer authorised by the Commissioner may—
(a) at any time, enter any premises described in the order for distress proceedings; and
(b) require a police officer to be present while the distress is being executed.
(4) Any property subject to distress proceedings under this section shall be—
(a) identified by the attaching of a notice stating “PROPERTY IMPOUNDED FOR
NOT COMPLYING WITH TAX OBLIGATIONS BY ORDER OF THE
COMMISSIONER GENERAL OF THE UGANDAN REVENUE AUTHORITY
UNDER SECTION 34 OF THE TAX PROCEDURES CODE ACT; and
(b) kept at the premises where the distress is executed or at any other place that the
Commissioner or authorised officer may consider appropriate, at the cost of the
taxpayer.
(5) If the taxpayer does not pay the tax due and specified in the order under subsection (1),
together with the costs of the distress—
(a) in the case of perishable goods, within a period that the Commissioner or authorised
officer considers reasonable having regard to the condition of the goods; or
(b) in any other case, within ten days after the distress is executed,
the property subject to the distress proceedings may be disposed of by sale by public
auction or in such other manner as the Commissioner or authorised officer may direct.
(6) The proceeds of a disposal under subsection (5) shall be applied by the Commissioner in
the following order—
(a) towards the cost of taking, keeping, and selling the property subject to distress
proceedings;
(b) towards the payment of any tax, penalty, or interest owing by the taxpayer; and
(c) the remainder of the proceeds, if any, are to be paid to the taxpayer.
(7) Where the proceeds of disposal are less than the sum of the costs of the distress and the
tax payable, the Commissioner or authorised officer may recover the shortfall in
accordance with this Part.
33. Temporary closure of business.

(1) The Commissioner or an officer authorised in writing by the Commissioner for the
purposes of this section may notify a person in writing of the intention to close down part
or the whole of the person’s business premises for default in paying a tax that is due and
payable, within seven days from the date of the notice.
(2) Where a taxpayer does not pay the tax due after service of a notice under subsection (1),
the Commissioner or authorised officer may issue an order to close down part or the
whole of the business premises of the taxpayer for a period not exceeding fourteen days.
(3) The Commissioner or authorised officer may, at any time, enter any premises described
in an order issued under subsection (2) for the purposes of executing the order and may
require a police officer to be present while the order is being executed.
(4) The Commissioner or an authorised officer shall affix in a conspicuous place at any
entrance to the premises that have been closed in accordance with an order issued under
subsection (2), a notice in the following words—
“TEMPORARILY CLOSED FOR FAILURE TO COMPLY WITH A TAX

OBLIGATION”
(5) If the tax due is satisfied during the period of closure, the Commissioner shall
immediately remove the notice referred to in subsection (4).
34. Charge over immovable property.

(1) If a taxpayer who is the owner of land or a building in Uganda does not pay tax by the
due date, the Commissioner may, by notice in writing, to the Registrar of Titles direct the
Registrar that the land or buildings in the notice are the subject of a security for unpaid
tax.
(2) The Commissioner shall serve a copy of the notice on the taxpayer.
(3) Upon receipt of the notice under subsection (1), the Registrar shall, without fee, register
the directive as if it were an instrument of mortgage or charge on the land or building and
that registration, subject to any prior mortgage or charge, operates in all respects as a
legal mortgage or charge on that land or building to secure the amount of the unpaid tax.
(4) Where a taxpayer does not pay the tax due within twelve months after receiving the copy
of the notice under subsection (2) the Commissioner may commence distress proceedings
against the land or building of the taxpayer.
(5) Upon receipt of the full amount of tax secured under this section, the Commissioner shall
notify the Registrar to cancel the entry made under subsection (3) and the Registrar shall,
without fee, cancel the entry.
(6) This section does not preclude the Commissioner from registering a caveat on the land or
building as an interim measure to stop the transfer of the land or building.
35. Seizure of goods.

(1) The Commissioner or a tax officer authorised in writing by the Commissioner may seize
any goods in respect of which there are reasonable grounds to believe that the tax payable in
respect of the supply, removal or import of the goods has not been paid.
(2) Goods seized under subsection (1) shall be stored in a place approved by the Commissioner
or authorised officer for the storage of seized goods.
(3) Upon seizing the goods, the person seizing the goods shall obtain a written statement from
the owner or the person who has custody or control of the goods at the time of the seizure,
specifying the quantity and quality of the goods.
(4) Subject to subsection (5), where goods are seized under this section, the Commissioner or
authorised officer shall, within ten days after the seizure, serve on the owner of the goods or
the person who has custody or control of the goods immediately before the seizure, a notice-
(a) identifying the goods;
(b) stating that the goods have been seized under this section and the reason for the seizure;
and
(c) setting out the terms for the release or disposal of the goods.
(5) Where after making reasonable enquiries, the Commissioner does not have sufficient
information to identify the person on whom a notice under subsection (4) should be served,
the Commissioner or authorised officer may serve the notice on a person claiming the goods,
but that person must give sufficient information to enable the notice to be served.
(6) The Commissioner or authorised officer may authorise the release of any goods seized
under subsection (1) to the person on whom a notice under subsection (4) has been served
where that person has paid, or gives security for the payment of the tax assessed as payable
or the tax that will become payable in respect of the supply, removal, or import of the goods.
(7) If the proceeds of disposal are less than the sum of the costs of the seizure and the tax
payable, the Commissioner or authorised officer may recover the shortfall in accordance
with this Part.
(8) Subject to subsection (6), the Commissioner shall retain the goods seized under subsection
(1)—
(a) in the case of perishable goods, for a period that the Commissioner or authorised officer
considers reasonable having regard to the condition of the goods; or
(b) in any other case, until the later of—
(i) ten days after the seizure of the goods; or
(ii) ten days after the date on which payment of the tax is due in respect of the supply, or
import of the goods.
9. Upon expiry of the period specified in subsection (8), the Commissioner or an authorized
officer may sell the goods in the manner specified in section 32(5) and apply the proceeds
of sale as set out in section 32(6).
36. Security for unpaid tax.

The Commissioner may require a taxpayer, by notice in writing, to give security by bond,
deposit, or otherwise satisfactory to the Commissioner, for the payment of tax that may become
payable, if there is reason to believe that—
(a) a taxpayer establishing a business in Uganda intends to carry on the business for a limited
time only; or
(b) a taxpayer may not pay tax when it becomes payable.
37. Priority of withholding tax and VAT.
(1) The following amounts are held in trust for the Government by the person receiving or
withholding the amount—
(a) if the person is a taxable person under the Value Added Tax Act, the VAT on taxable
supplies made by the person, net of any input tax credit allowed; and
(b) withholding tax.
(2) Despite any other enactment, withholding tax withheld or deducted by a person—
(a) shall not be subject to attachment in respect of any debt or liability of the person;
(b) is a first charge on the payment or amount from which the tax is withheld or
deducted; and
(c) shall be withheld or deducted prior to any other deduction that the person may be
required to make from the payment or amount under an order of any court or any
other law.
(3) Where the Commissioner is satisfied that tax has been overpaid, the Commissioner shall
—(a) apply the excess in reduction of any other tax due from the taxpayer; (b) apply the
balance of the excess, if any, in reduction of any outstanding liability of the taxpayer to
pay other taxes not in dispute or to make provisional tax payments during the year of
income in which the refund is to be made; and (c) refund the remainder, if any, to the tax
payer.
38. Order of payment.

1. When a taxpayer is liable for penal tax and interest in relation to a tax liability and the
taxpayer makes a payment that is less than the total amount of tax, penal tax, and interest
due, the amount paid is applied in the following order—
(a) in payment of the principal tax [liability]15;
(b) in payment of penal tax; and
(c) the balance remaining is applied against the interest due.
2. [If a taxpayer has more than one tax liability at the time a payment is made, subsection
(1) applies to the earliest liability first.]16
Interest on late payments
39. Recovery of interest on unpaid tax.

(1) Interest payable on unpaid tax under a tax law shall be collected by the Commissioner in
accordance with this Act as if it were unpaid tax.
15
16
Repealed by TPC (Am) Act, 2021
(2) Interest paid by a person under subsection (1) shall be refunded to the person to the
extent that the principal amount to which the interest relates is found not to have been
payable.
(3) Interest payable by a person—
(a) in respect of withholding tax payable by the person; or

(b) in respect of an amount referred to in section 14(7) or 31 which is payable by the
person,
is borne personally by the person and is not recoverable from any other person.
PART IX—REMISSION OF TAX
40. Remission of tax.

(1) Where the Commissioner is of the opinion that the whole or any part of the tax payable
under a tax law by a taxpayer cannot be effectively recovered by reason of hardship,
impossibility, undue difficulty or the excessive cost of recovery, the Commissioner may
refer the taxpayer’s case to the Minister.
(2) Where a taxpayer’s case is referred to the Minister under subsection (1) and the Minister
is satisfied that the tax due cannot be effectively recovered, the Minister may remit in
whole or part the tax payable by the taxpayer.
(3) For the purposes of this section “tax” includes interest and penal tax.
40A. Tax due and payable by Government17
(1) The Minister shall pay any tax due and payable by Government, arising from a
commitment made by Government to pay tax on behalf of a person or owing from
Government as counterpart funding for aid funded projects.
(2) Notwithstanding subsection (1), all unpaid taxes by Government as at 3l’t June, 2019 are
written off.
(3) The Minister shall publish in the Gazette, a list of all taxes waived under subsection (2).
40B. Deferment of payment of tax until 31st December, 202018

(1) A person registered as a tax payer under section 4(1) of this Act and who was liable to
pay tax on or after 1st April, 2020 and before 30th June, 2020 shall have his or her
liability to pay the tax deferred until 31st December, 2020.
(2) The deferral referred to under subsection (1) shall apply only to a person who is a
registered tax payer involved in the business of education, tourism, manufacturing,
horticulture or floriculture.
17
18
Inserted by TPC (Am) Act, 2020 WEF 1/4/2020
(3) A person registered as a tax payer under section 4(1) of this Act and who was liable to
withhold tax under section 116 of the Income Tax Act on or after 1st April, 2020 and
before 30th June, 2020 shall have his or her liability to pay the tax withheld deferred until
31st December, 2020.
(4) No interest or penalty shall accumulate on the outstanding amount of tax during the
period referred to in subsections (1) and (3).
40C. Waiver of interest and penalty on unpaid principal tax19

Any interest and penalty outstanding as at 30th June, 2020, is waived.
PART X—INVESTIGATIONS
41. Access to premises, records and data storage devices.

(1) For the purposes of administering any provision of a tax law, the Commissioner—
(a) shall have at all times and without prior notice, full and free access to—
(i) any premises or place;
(ii) any record, including a record in electronic format; or
(iii) any data storage device;
(b) may make an extract or copy from any record, including a record in electronic format,
of any information relevant to a tax obligation;
(c) may seize any record that, in the opinion of the Commissioner, affords evidence
which may be material in determining the correct tax liability of any person;
(d) may seize a data storage device that may contain data relevant to a tax obligation; and
(e) may retain any record or data storage device seized under this section for as long as it
is required for determining a taxpayer’s tax obligation and liability, including any
proceedings under this Act.
(2) The Commissioner may require a police officer to be present for the purposes of
exercising powers under this section.
(3) The occupier of the premises or place in which an exercise of power under subsection (1)
relates shall provide all reasonable assistance and facilities necessary for the effective
exercise of the power including— (a) answering questions relating to the investigation to
which the exercise of power relates orally or in writing; or (b) providing access to
decryption information necessary to decrypt data to which access is sought under this
section.
(4) A person whose records or data storage device have been seized and retained under this
section may access and examine them, including making copies or extracts from them
under supervision as the Commissioner may determine.
(5) The Commissioner shall sign for all records or data storage devices seized and retained
under this section.
19
Inserted by TPC (Am) Act, 2020 WEF 1/4/2020
(6) Where any record or data storage device seized and retained under this section is lost or
destroyed while in the possession of the Commissioner, the Commissioner shall
appropriately compensate the owner for the loss or destruction.
(7) This section has effect despite—
(a) any law relating to privilege or the public interest with respect to access to premises
or places, or the production of any property or record, including in electronic format;
or
(b) any contractual duty of confidentiality.
42. Notice to obtain information or evidence.

(1) The Commissioner may, for the purpose of administering any provision of a tax law, require
any person, by notice in writing, whether or not liable for tax—
(a) to furnish, within the time specified in the notice, any information that may be stated in
the notice; or
(b) to attend at the time and place designated in the notice for the purpose of being examined
by the Commissioner concerning the tax affairs of that person or any other person, and
for that purpose the Commissioner may require the person to produce any record,
including an electronic format, in the control of the person.
(2) If a notice under subsection (1) is unable to be served on a person in accordance with
section 48, the notice may be published in any widely circulated newspaper in Uganda and
publication in such newspaper is treated as service for the purposes of this section.
(3) The Commissioner may require the information referred to in subsection (1) to be—
(a) given on oath and, for that purpose, the Commissioner may administer the oath; or
(b) verified by statutory declaration or otherwise.
(4) This section has effect despite—

(a) any law relating to privilege or the public interest with respect to the giving of
information or the production of any record, including in electronic format; or
(b) any contractual duty of confidentiality.
PART XI—TAX CLEARANCE CERTIFICATES
43. Tax clearance certificate.

(1) A tax payer providing a passenger transport service; or a freight transport service with a
goods vehicle with a capacity of two tonnes or more, shall if required by the Transport
licensing Board, obtain a tax clearance certificate from the Commissioner as proof of
compliance with the taxpayer’s obligations.
(2) A tax payer providing ware housing or clearing and forwarding services shall obtain a
tax clearance certificate from the Commissioner as proof of compliance with the
taxpayer’s obligations.
(3) A taxpayer supplying goods or services to the Government shall obtain a tax clearance
certificate from the Commissioner as proof of compliance with the taxpayer’s tax
obligations.
(4) Any person who requires a tax clearance certificate shall apply to the Commissioner for
the certificate as proof of tax compliance.
PART XII—PRACTICE NOTES AND RULINGS
Practice Notes
44. Practice notes.
(1) The Commissioner may issue practice notes setting out the Commissioner’s
understanding of the application of a provision in a tax law.
(2) The Commissioner shall issue a practice note by publishing a notice of the practice note
in the Gazette.
(3) A practice note issued under this Act is binding on the Commissioner until it is revoked
by the Commissioner.
(4) A practice note applies from the date specified in the notice and if no date is specified,
from the date of publication in the Gazette.
(5) The Commissioner may revoke a practice note, in whole or part, by publishing a notice
of the revocation in the Gazette or in any widely circulated newspaper.
(6) A practice note that has been revoked in whole or in part shall— (a) continue to apply to
a transaction commenced before the practice note is revoked; and (b) not apply to a
transaction commenced after the practice note is revoked to the extent that the practice
note is revoked.
Private Rulings
45. Private rulings.
(1) Subject to subsection (2), the Commissioner may, upon application in writing by a
taxpayer, issue to the taxpayer a private ruling setting out the position of the
Commissioner regarding the application of a provision in a tax law to a transaction
entered into or proposed to be entered into by the taxpayer.
(2) The Commissioner may reject an application for a private ruling if—
(a) the Commissioner has already decided the matter that is the subject of the application
in a tax assessment;
(b) the Commissioner is of the opinion that an existing practice note adequately covers
the matter that is the subject of the application;
(c) the application relates to a matter that is the subject of a tax audit or an objection;
(d) the application is frivolous or vexatious;
(e) the transaction to which the application relates has not been carried out and there are
reasonable grounds to believe that it will not be carried out;
(f) the applicant has not provided the Commissioner with sufficient information to make
a private ruling; or
(g) in the opinion of the Commissioner, it would be unreasonable to comply with the
application having regard to the resources needed to comply.
(3) Where a taxpayer has made a full and true disclosure of the nature of all aspects of the
transaction relevant to the ruling and the transaction has proceeded in all material
respects as described in the taxpayer’s application for the ruling, the ruling is binding on
the Commissioner in relation to the taxpayer to whom the ruling has been issued.
(4) A private ruling is not binding on the taxpayer to whom it is issued.
(5) Where a private ruling is inconsistent with an existing practice note, the private ruling
has priority to the extent of the inconsistency.
(6) Where the Commissioner rejects an application for a private ruling, the Commissioner
shall notify the taxpayer in writing.
(7) A private ruling is issued by serving a written notice of the ruling on the applicant and
the ruling shall set out the matter ruled on, identifying—
(a) the taxpayer;

(b) the tax law relevant to the ruling;
(c) the tax period to which the ruling applies;
(d) the transaction to which the ruling relates; and
(e) any assumptions on which the ruling is based.
(8) The Commissioner may revoke a private ruling in whole or in part by written notice
served on the taxpayer to whom the ruling is issued.
(9) A private ruling is not a tax decision for the purposes of this Act.
PART XIII—TAX OFFICERS
46. Delegation.
(1) Subject to this Act, the Commissioner may, by written instrument, delegate to a tax
officer, an accounting officer of a local government or Kampala Capital City Authority
any duty, power, or function conferred or imposed on the Commissioner under a tax law,
other than the power to compound offences under section 66 and the power to delegate
conferred by this section.
(2) A reference in a tax law to the Commissioner includes, in respect of the exercise of a
power or performance of a function delegated to a tax officer, a reference to the tax
officer.
(3) A delegation under this section is revocable at will and does not prevent the exercise of a
power or performance of a function by the Commissioner.
47. Confidentiality.
(1) A tax officer shall regard as secret and confidential all information and documents
received in performance of duties as a tax officer.
(2) A person appointed under, or employed in carrying out the provisions of a tax law shall
not disclose any information or produce any document which has come into the person’s
possession or knowledge in connection with the performance of duties under a tax law
except as may be necessary for the purpose of giving effect to the provisions of a tax law.
(3) Nothing in this section prevents the disclosure of information or any document to—
(a) a court or the Tribunal where the disclosure is required for the purposes of a tax law;
(b) the Minister or any other person if the disclosure is necessary for the purposes of a tax
law;
(c) a person in the service of the Government in a revenue or statistical department if
such disclosure is necessary for the performance of the person’s official duties;
(d) the Auditor-General or any person authorised by the Auditor-General if disclosure is
necessary for the performance of official duties; or
(e) the competent authority of the government of another country with which Uganda has
entered into an agreement for the avoidance of double taxation or for the exchange of
information, to the extent permitted under that agreement.
(4) A person receiving documents and information under subsection (2) or (3) is required to
keep them secret under the provisions of this section, except to the minimum extent
necessary to achieve the purpose for which the disclosure is necessary.
(5) Documents and information obtained by the Commissioner in the performance of the
Commissioner’s duties and powers under a tax law may be used by the Commissioner for
the purposes of any other tax law.
(6) This section shall continue to apply to a former tax officer or person formerly appointed
or employed under a tax law as it applies to a tax officer.
PART XIV—PENAL TAX
Penal tax
48. Penal tax for default in furnishing a tax return.

A person who fails to furnish a tax return by the due date, or within a further time allowed by the
Commissioner under this Act is liable to pay a penal tax equal to 2 percent of the tax payable
under the return before subtracting any credit allowed to the tax payer on his or her tax return or
ten currency point per month, whichever is higher, for the period the return is outstanding.
49. Penal tax for failing to maintain proper records.

A person who deliberately fails to maintain proper records as required under a tax law for a tax
period is liable to pay a penal tax equal to double the amount of tax payable by the person for the
period to which the failure relates.
49A. Penal tax for failure to provide information.20
(1) A person who, upon request by the Commissioner, fails to provide records in respect of
transfer pricing within 30 days after the request, is liable to a penal tax equivalent to fifty
million shillings.
(2) A person who fails to provide information other than information referred to in
subsection (1), to the Commissioner upon request, is liable to a penal tax of twenty
million shillings.
50. Penal tax for making false or misleading statements.

Where a person knowingly or recklessly—
(a) makes a statement to an officer of the Uganda Revenue Authority that is false or
misleading in a material particular; or
(b) omits from a statement made to an officer of the Uganda Revenue Authority any matter
or thing without which the statement is misleading in a material particular, and the tax
properly payable by the person exceeds the tax that was assessed as payable based on the
false or misleading statement or omission, that person is liable to pay a penal tax equal to
double the amount of the excess.
51. Penal tax for understating provisional tax estimates.

(1) A provisional taxpayer, whose estimate or revised estimate of chargeable income for a
year of income is less than ninety percent of the taxpayer’s actual chargeable income
assessed for that year, is liable to penal tax equal to twenty percent of the difference
between the tax calculated in respect of the taxpayer’s estimate, or as revised, of
chargeable income and the tax calculated in respect of ninety percent of the taxpayer’s
actual chargeable income for the year of income.
(2) A provisional taxpayer whose estimate or revised estimate of gross turnover for a year of
income is less than ninety percent of the taxpayer’s actual gross turnover for that year is
liable to penal tax equal to twenty percent of the difference between the tax calculated in
respect of the taxpayer’s estimate, or as revised, of gross turnover and the tax calculated
in respect of ninety percent of the taxpayer’s actual gross turnover for the year of income.
(3) This section does not apply to a taxpayer who is in the business of agricultural,
plantation, or horticultural farming.
52. Penalty for failing to apply for registration.

(1) A person who does not apply for registration as required under a tax law is liable to a
default penalty equal to the higher of—
(a) double the amount of tax payable during the period commencing on the last day of
the application period until the person files an application for registration with the
Commissioner or the Commissioner registers the person on the Commissioner’s own
20
motion; or
(b) fifty currency points.
(2) The penalty imposed under this section shall be recovered and collected by the
Commissioner as if it were unpaid tax.
53. Recovery of penal tax.

(1) Liability for penal tax is calculated separately in respect of each section dealing with
penal tax.
(2) A person is liable for penal tax if the Commissioner serves notice on the person of a
demand for the penal tax setting out the amount of penal tax payable and the due date for
payment being a date that is not less than twenty-eight days from the date of service of
the notice.
(3) Penal tax shall not be imposed on a person for an act or omission if the person has been
convicted of an offence for the same act or omission.
(4) Where penal tax has been paid and criminal proceedings are instituted in respect of the
same act or omission, the Commissioner shall refund the amount of penal tax paid.
(5) Where good cause is shown, in writing, by the person liable to pay penal tax, the
Minister may, on the advice of the Commissioner, remit in whole or part, any penal tax
payable.
(6) Penal tax is treated as unpaid tax for the purposes of this Act and shall be recovered and
collected as unpaid tax.
PART XV—OFFENCES
54. Failing to furnish a tax return.
(1) A person who does not furnish a tax return by the due date, or within such further time as
the Commissioner may allow, commits an offence and is liable on conviction to a fine not
exceeding fifty [twenty-five]21 currency points.
(2) Where a person convicted of an offence under subsection (1) fails to furnish the return to
which the offence relates within the period specified by the court, the person commits
another offence and is liable on conviction to a fine not exceeding one hundred [fifty]22
currency points.
55. Failure to comply with obligations under this Act.

(1) A person who does not—
(a) comply with a notice served on the person under section 31;
(b) comply with a notice served on the person under section 18(2);
21
22
(c) provide reasonable facilities and assistance as required under section 41
(d) comply with a notice served on the person under section 42;
(e) get a tax clearance certificate prior to performing an act specified in section 43; or
(f) comply with sections 11, 13, 47 or 72,
commits an offence and is liable on conviction to a fine not exceeding one hundred
[twenty-five]23 currency points.
(2) A person who notifies the Commissioner in writing under section 31(5) is considered to
be in compliance with any notice served on the person under section 31(2) until the
Commissioner serves the person with a notice under section 31(6) amending the notice
served under section 31(2) or rejecting the person’s notice under section 31(5).
56. Failure to maintain proper records.

A taxpayer who knowingly or recklessly does not maintain records as required under a tax
law commits an offence and is liable on conviction to a fine not exceeding one hundred
[forty-eight] currency points or [to] imprisonment for a term not exceeding six [two] years or
both.24
57. Use of false TIN.

(1) A person who knowingly or recklessly uses a false TIN on a tax return or other document
prescribed or used for the purposes of a tax law commits an offence and is liable on
conviction to a fine not exceeding one hundred and fifty [twenty-four] currency points or
[to] imprisonment for a term not exceeding six [one year] years or both.25
(2) A person who uses a TIN of another person is treated as having used a false TIN, unless
the TIN has been used in the circumstances specified in section 5(6).
58. Making false or misleading statements.

(1) A person who knowingly or recklessly—
(a) makes a statement to a tax officer that is false or misleading in a material particular; or
(b) omits from a statement made to a tax officer any matter or thing without which the
statement is false or misleading in a material particular,
commits an offence and is liable on conviction to a fine not exceeding two hundred
[forty-eight] currency points or imprisonment for a term not exceeding ten [two] years or
both.26
(2) Section 50 applies in determining whether a person has made a statement to a tax officer.
59. Obstructing a tax officer.

A person who obstructs a tax officer in the performance of duties under a tax law commits an
offence and is liable on conviction to a fine not exceeding two hundred and fifty [forty-eight]
23
24
25
26
currency points or imprisonment for a term not exceeding ten [two] years or both.27
60. Aiding or abetting a tax offence.
(1) A person who aids, abets, counsels, or induces another person to commit an offence
under a tax law, commits an offence and is liable on conviction for the same punishment
as imposed for the principal offender.
(2) Where the offender under subsection (1) is a tax agent, the tax agent shall be liable to a
fine equal to double the tax evaded or not exceeding two hundred and fifty currency
points whichever is higher, or to imprisonment for a term not exceeding five years, or
both.28
61. Offences relating to recovery of tax.

A person who—
(a) rescues any goods that are the subject of an order under section 32 that are in premises
which are the subject of an order under section 33, or that have been seized under section
35;
(b) before, during, or after any distress proceedings under section 32 or seizure of goods under
section 35, staves, breaks or destroys any goods, or documents relating to any goods, to
prevent—
(i) the seizure or the securing of the goods; or
(ii) the proof of an offence; or
(c) enters premises which are the subject of an order under section 33 without the permission of
the Commissioner,
commits an offence and is liable on conviction to a fine not exceeding two hundred and
fifty [forty-eight] currency points or imprisonment not exceeding ten [two] years or both.29
62. Offences relating to registration.

A person who—
(a) does not apply for registration as required under a tax law;
(b) does not notify the Commissioner of a change in registration particulars or circumstances
as required under a tax law; or
(c) does not apply for cancellation of registration as required under a tax law,
commits an offence and is liable on conviction—

(i) if the failure or act is done knowingly or recklessly, to a fine not exceeding
one hundred and fifty [fifty] currency points or imprisonment not exceeding
six [two] years or both; or
(ii) in any other case, a fine not exceeding fifty [twenty-five] currency points or
imprisonment for a term not exceeding two [one year] years or both.30
27
28
29
30
62 A. Offence relating to acting as a tax agent without registration
A person who is not registered as a tax agent who acts as a tax agent commits an offence and is
liable on conviction to fine not exceeding twenty-four currency points or to imprisonment not
exceeding one year or both.31
63. Offences in relation to tax officers.

(1) A tax officer who—
(a) directly or indirectly asks for, or takes in connection with any of the officer’s duties, a
payment or reward, whether pecuniary or otherwise, or a promise or security for any
payment or reward, not being a payment or reward which the officer is lawfully
entitled to receive; or
(b) enters into or acquiesces in any agreement to do any act or thing, abstain from doing
any act or thing, permit or connive in the doing of any act or thing, or conceal any act
or thing whereby the tax revenue is or may be defrauded or which is contrary to the
provisions of a tax law or to the proper execution of the officer’s duty,
commits an offence and is liable on conviction to a fine not exceeding one hundred
and fifty [forty-eight] currency points or imprisonment for a term not exceeding six
[two] years or both.32
(2) A person who—

(a) directly or indirectly offers or gives to a tax officer any payment or reward, whether
pecuniary or otherwise, or any promise or security for any such payment or reward,
not being a payment or reward which the officer is lawfully entitled to receive; or
(b) proposes or enters into any agreement with a tax officer in order to induce the officer
to do any act or thing, abstain from doing any act or thing, connive at the doing of any
act or thing, or concealing any act or thing by which tax revenue is or may be
defrauded or which is contrary to the provisions of a tax law or to the proper
execution of the officer’s duty,
commits an offence and is liable on conviction to a fine not exceeding one hundred and
fifty [forty-eight] currency points or imprisonment for a term not exceeding six [two]
years or both.33
(3) A tax officer who commits an act specified in subsection (1) and who volunteers
information to the Commissioner relating to that act is—
(a) exonerated from prosecution; but
(b) is liable for twenty percent of the fine that would be imposed on a person convicted of
an offence under subsection (1).
(4) A person who commits an act specified in subsection (2), and who volunteers
information to the Commissioner relating to that act is—
(a) exonerated from prosecution; but
(b) is liable for the amount of tax unpaid as a result of the agreement with the tax officer
31
32
33
referred to subsection (2).
(5) A tax officer convicted of an offence under subsection (1) is, in addition to any
punishment imposed under that subsection, liable for the amount of tax unpaid as a result
of the agreement with the tax officer referred to subsection (2).
(6) A person who impersonates a tax officer commits an offence and is liable on conviction
to a fine not exceeding one hundred [fifty] currency points or imprisonment for a term
not exceeding six [two] years or both.34
64. Offences by bodies of persons.

(1) When an offence under a tax law is committed by a company, the offence is treated as
having been committed by a person who, at the time the offence is committed, is—
(a) the chief executive officer, managing director, a director, company secretary,
treasurer, or other similar officer of the company; or
(b) acting or purporting to act in that capacity.
(2) Where an offence under a tax law is committed by a partnership, every partner at the time
of the commission of the offence is treated as having committed the offence.
(3) This section does not apply to a person if—
(a) the offence is committed without the consent or knowledge of a person specified
under subsection (1), (2), or (3); and
(b) the person specified under subsection (1), (2), or (3) has exercised all diligence to
prevent the commission of the offence as ought to have been exercised having regard
to the nature of the representative’s functions and all other circumstances.
(4) When an offence under a tax law is committed by an unincorporated association or body
of persons, the offence is treated as having been committed by a person who, at the time
the offence was committed, was—
(a) involved in the management of the unincorporated association or body of persons; or
(b) acting or purporting to act in that capacity.
65. Tax officer may appear on behalf of Commissioner.

(1) Notwithstanding anything in any written law, a tax officer duly authorised in writing by
the Commissioner may appear in any court on behalf of the Commissioner in any civil
proceedings in which the Commissioner is a party.
(2) Notwithstanding anything in any written law, a tax officer duly authorised in writing by
the Commissioner may conduct any prosecution for an offence under this Act and for that
purpose, the officer has all the powers of a public prosecutor appointed under section 42
of the Magistrates Courts’ Act subject to the powers of Director of Public Prosecutions
under article 120 of the Constitution.
66. Compounding of offences.

(1) If a person has committed an offence under a tax law, other than under section 63, the
Commissioner may, at any time prior to the commencement of court proceedings, enter
into an agreement with the offender to compound the offence if the offender agrees to
34
pay to the Commissioner—
(a) any unpaid tax; and
(b) an amount not exceeding the maximum fine imposed by the tax law for the offence.
(1a) Where a person has committed an offence under a tax law, other than under section 63
of this Act and that person voluntarily discloses the commission of the offence to the
Commissioner, at any time prior to the commencement of court proceedings, the
Commissioner may enter into an agreement with the offender to compound the offence if the
offender agrees to pay to the Commissioner the outstanding unpaid tax and that person shall
not be required to pay any interest or fine due35.
(2) The Commissioner may compound an offence under this section only if the offender
admits, in writing, to committing the offence and requests the Commissioner to enter into
a compounding agreement in relation to the offence.
(3) If the Commissioner compounds an offence under this section, the compounding
agreement in relation to the offence— (a) shall specify the name of the offender, the
offence committed, the sum of money to be paid, and the date for payment; (b) shall have
a copy of the written admission referred to in subsection (2) attached; (c) shall be served
on the offender; (d) is not subject to any appeal; (e) may be enforced in the same manner
as a decree of any court for the payment of the amount stated in the order; and (f) on
production to any court, is treated as proof of the conviction of the offender for the
offence specified.
(4) Where the Commissioner compounds an offence under this section, the offender is not
be liable for prosecution or penal tax in respect of the same act or omission that was the
subject of the compounded offence.
67. Tax charged to be paid despite prosecution.

The amount of any tax due and payable under a tax law by a taxpayer is not abated by reason
only of the conviction or punishment of the taxpayer for an offence under any tax law, or for the
compounding of such offence under section 66.
PART XVI—MISCELLANEOUS
68. Validity of tax decision.

The validity of a tax decision, a notice of a tax decision, or any other document purporting to be
made or executed under a tax law is not—
(a) affected by reason that any of the provisions of the tax law under which it is made have
not been complied with;
(b) quashed or deemed to be void or voidable for want of form; or
(c) affected by reason of any mistake, defect, omission or commission in it.
69. Rectification of a mistake.

Where the Commissioner is satisfied that an order or decision made, or a document or notice
issued contains an error which is apparent from the record and that the error does not involve a
35
dispute as to the interpretation of the law or facts of the case, the Commissioner may, for the
purpose of rectifying the error, amend the order, decision, document or notice at any time before
the expiry of three years from the date of making or issuing the order, decision, document or
notice.
70. Forms, notices, and authentication of documents.

(1) Subject to section 47, a form, notice, tax return, statement, table, or any other document
required or published by the Commissioner for the purposes of a tax law shall be in the
form determined by the Commissioner.
(2) The Commissioner shall make any document referred to in subsection (1) available to
the public at the offices of the Authority and at other locations, or by mail or other means,
determined by the Commissioner.
(3) A notice or other document issued, served, or given by the Commissioner under a tax law is
sufficiently authenticated if the name or title of the Commissioner, or an authorised tax officer, is
printed, stamped, or written on the document.
71. Approved or prescribed form.

(1) A tax return, notice, or other document required to be furnished or lodged under a tax law
is in the approved or prescribed form if—
(a) it is in the form prescribed by the Commissioner for that type of tax return, notice, or
document;
(b) it contains the information, including any attached documents required; and
(c) is signed as required by the form.
(2) The Commissioner shall publish the prescribed forms in the gazette and a newspaper
with wide circulation.
72. Manner of furnishing documents or service of notices.

(1) Except as provided in section 72, a tax return, application, notice, or other document
required to be furnished by a taxpayer under a tax law shall be furnished by—
(a) personally delivering the document to an office of the Authority; or
(b) registered post to an office of the Authority, and is treated as received by the
Commissioner when acknowledged by stamping or other prescribed method,
electronic or otherwise.
(2) Except as otherwise provided in a tax law, a notice or other document required to be
served by the Commissioner on a person for the purposes of a tax law is treated as
sufficiently served on the person if—
(a) personally served on the person;
(b) left at the person’s registered office, place of business, or last known address as
stated in any communication with the Commissioner;
(c) sent by registered post to the person’s registered office, place of business, or last
known address as stated in any communication with the Commissioner; or
(d) an electronic data message is transmitted to the person’s known or registered
electronic account.
(3) Where a notice or other document is served by registered post, the notice or document is,
in the absence of any proof to the contrary, treated as having been sufficiently served on
the fourteenth day after the date of postage and, in proving service, it is sufficient to
prove that the envelope containing the notice or other document was properly addressed
and was posted.
73. Electronic returns and notices.

(1) The Commissioner may establish and operate a procedure to be known as the electronic
notice system, for the electronic furnishing of tax returns or other documents to the
Commissioner and the electronic service of notices and other documents by the
Commissioner.
(2) For the purposes of subsection (1), the Commissioner may prescribe conditions for—
(a) the registration of taxpayers to participate in the electronic notice system;

(b) the issuing and cancellation of authentication codes to registered users;
(c) the tax returns and other documents that may be transmitted through the electronic
notice system, including the format and manner in which they are to be transmitted;
(d) the correction of errors in or amendments to electronic returns or other documents;
(e) the use of the electronic notice system, including the procedure applicable if there is a
breakdown or interruption in the system;
(f) the use in any electronic transmission of symbols, codes, abbreviations, or other
notations to represent any particulars or information required under a tax law; and
(g) any other matter for the proper functioning of the electronic notice system.
(3) Where a tax return or other document of a registered user has been transmitted to the
Commissioner through the electronic system using the authentication code assigned to a
registered user—
(a) with or without the authority of the registered user; and
(b) before the registered user applies to the Commissioner for cancellation of the
authentication code, the return or other document is, for the purposes of the tax law
under which it has been furnished, presumed to be furnished by the registered user
unless the registered user proves the contrary.
(4) A person who furnishes an electronic tax return or other document on behalf of another
person must not divulge or disclose the contents of the return or document, or a copy of
it, without the prior written consent of the Commissioner.
73A. Electronic receipting and invoicing.36
(1) A taxpayer may issue an e-invoice or e-receipt, or employ an electronic fiscal device
which shall be linked to the centralised invoicing and receipting system or a device
authenticated by the Uganda Revenue Authority.
(2) The Commissioner shall, by notice in the Gazette, specify taxpayers for whom it shall be
mandatory to issue e-invoices or e-receipts or employ electronic fiscal devices which
shall be linked to the centralised invoicing and receipting system or devices authenticated
36
Inserted by TPC (Am) Act, 2018 WEF date of Publication in the Gazette
by the Uganda Revenue Authority.37
(3) A taxpayer specified by the Commissioner under subsection (2), shall issue electronic
invoices or e- receipts or employ an electronic fiscal device in all business transactions.
73B. Penal tax relating to electronic receipting and invoicing38
(1) A taxpayer specified under section 13A (2) who does not use an electronic fiscal device
is liable to pay a penal tax equivalent to the tax due on the goods or services, or four
hundred currency points, whichever is higher.
(2) A taxpayer specified under section 73A (2) who does not issue an e -invoice or e- receipt
for goods or services, or who tampers with an electronic fiscal device, is liable to pay a
penal tax equivalent to the tax due on the goods or services or three hundred currency
points, whichever is higher
(3) A person who attempts to acquire or who acquires an electronic fiscal device that is not
linked to the centralised invoicing and receipting system or authenticated by the Uganda
Revenue Authority commits an offence and is liable, on conviction, to a term of
imprisonment not exceeding three years or a fine not exceeding three hundred currency
points, or both.
74. Appeal from the decision of the Committee.

Section 14 of the Tax Appeals Tribunal Act, cap 345 is amended by substituting for sub clause
(1) the following—
(a) a person who is aggrieved by a decision made under a taxing Act by the—
(i) Uganda Revenue Authority; or
(ii) Committee established under the Tax Procedures Code Act,
may apply to the tribunal for a review of the decision.
74A. Payment of informers

The Commissioner General shall pay to a person who provides information leading to the
recovery of a tax or duty, the equivalent of five percent of the principal tax or duty recovered.39
75. Regulations.
(1) The Minister may, by statutory instrument, make regulations—
(a) prescribing fees, or other matters required under this Act; or
(b) for the better carrying into effect of the provisions and purposes of this Act.
(2) Without prejudice to the general effect of subsection (1), regulations made under that
subsection may—
(a) contain provisions of a saving or transitional nature subsequent to the coming into
force of this Act; or
37
Uganda Gazette Vol. CXIII No. 38 0f 23/6/2020 – General Notice No. 595 of 2020
38
Inserted by TPC (Am) Act, 2018 WEF Date of Publication in the Gazette
39
Inserted by TPC (Am) Act, 2019. Section 8 of the Finance Act, 2014 Repealed
(b) prescribe in respect of a contravention of the regulations—
(i) a penalty not exceeding a fine of one hundred twenty-five currency points or
imprisonment not exceeding one year or both;
(ii) in the case of the second or subsequent offence, a penalty not exceeding a fine
of fifty currency points or imprisonment not exceeding two years or both;
(iii) in the case of a continuing offence, an additional fine not exceeding five
currency points in respect of each day on which the offence continues; and
(iv)a requirement that the court must forfeit to the Government anything with
which the offence was committed.
76. Amendment of Schedules.

(1) The Minister may by statutory instrument with approval of the Cabinet amend Schedule
1.
(2) The Minister may, by statutory instrument with the approval of Parliament amend
Schedule 2 or 3.
77. Repeals.
(1) The following provisions of the Income Tax Act are repealed— (a) sections 92, 94-110;
(b) sections 129 and 131 to 135; and (c) sections 137 to 162.
(2) The following provisions of the Value Added Tax Act are repealed— (a) Part VIII
sections 31, 32 and33; (b) sections 33A to 40; (c) sections 46 to 64; (d) sections 68 to
70A; and (e) sections 79 and 80.
78. Transitional provisions

(1) A prosecution commenced before the commencement of this Act shall continue and be
disposed of as if this Act had not come into force.
(2) Where the period for making any application, appeal, or prosecution has expired before
the commencement of this Act, nothing in this Act is to be construed as enabling the
application, appeal, or prosecution to be made under this Act by reason only of the fact
that a longer period is specified in this Act.
(3) A tax liability that arose before the commencement of this Act may be recovered under
this Act, but without prejudice to any action already taken for the recovery of the tax.
(4) All forms and documents used under the tax laws specified in Schedule 2 may continue
to be used until they are revoked under this Act and all references in those forms and
documents to the tax laws under that Schedule are taken to refer to the corresponding
provisions in this Act.
SCHEDULE 1
Section 3
CURRENCY POINT
One currency point is equivalent to twenty thousand Shillings.
SCHEDULE 2
Section 2.
TAX LAWS
For the purposes of this Act, a reference to tax law means—

(a) this Act;
(b) the Income Tax Act;
(c) the Value Added Tax Act;
(d) the Excise Duty Act;
(e) Lotteries and Gaming Act, 2016;
(f) any other Act imposing a tax as the Minister, may by statutory instrument declare in
accordance with section 76 (2).
SCHEDULE 3
Section 15
Amount of turnover in respect of which audited financial statements are required
Uganda Shillings 500,000,000 and above
SCHEDULE 440
Section 3
Tax returns filed with Commissioner General
(a) Value Added Tax return;
(b) Income Tax return;
(c) Withholding Tax return;
(d) Excise Duty return;
(e) Tax return under section 50 of the Lotteries and Gaming Act, 2016; and
(f) Stamp Duty return.
40
Schedule 4 Inserted by TPC (Am) Act, 2019
Cross References
1. Income Tax Act, Cap 340
2. Tax Appeals Tribunal Act, Cap 345
3. Uganda Revenue Authority Act, Cap 196
4. Value Added Tax Act, Cap 349
5. Lotteries and Gaming Act, 2016, Act 7 of 2016
STATUTORY INSTRUMENTS
SUPPLEMENT No. 8 18th March, 2016
STATUTORY INSTRUMENTS SUPPLEMENT
to The Uganda Gazette No. 18, Volume CIX, dated 18th March, 2016
Printed by UPPC, Entebbe, by Order of the Government.
2016 No. 21.
The Tax Procedures Code (Commencement) Instrument, 2016.

(Under section 1 of the Tax Procedures Code Act, Act No. 14 of 2014)
IN EXERCISE of the powers conferred upon the Minister responsible for finance by section 1 of
the Tax Procedures Codes Act, 2014, Act No. 14 of 2014, this instrument is made this 3rd day of
March, 2016.
1. Title.
This Instrument may be cited as the Tax Procedures Code (Commencement) Instrument, 2016.
2. Appointment of commencement date for Act No. 14 of 2014.
The 1st day of July, 2016 is appointed as the date on which the Tax Procedures Code Act, 2014
shall come into force.
MATIA KASAIJA, (MP)

Minister of Finance, Planning and Economic Development.
SUPPLEMENT No. 34 24th December,
2018
to The Uganda Gazette No. 66, Volume CXI, dated 24th December, 2018
S T A T U T O R Y I N S T R U M ENT
2018 No. 53.
THE TAX PROCEDURES CODE (TAX STAMPS) REGULATIONS, 2018.

ARRANGEMENT OF REGULATIONS
Regulation
PART I – PRELIMINARY.
1. Title
2. Interpretation
PART II—TAX STAMPS.

3. Affixation of tax stamps
4. Procurement of tax stamps
5. Registration
6. Application for tax stamps
7. Tax stamps fee
8. Users of tax stamps
9. Allowance for wastage and damage
PART III—TAX STAMPS MANAGEMENT SYSTEM.

10. Notice of installation
11. Installation and integration of the system
12. Installation of new or modified system
13. Security and operation of system
14. Effective date for use of system
15. Re- installation or removal of system
16. Marking of prescribed goods
PART IV—GENERAL
17. Exemption
18. Verification of stamps
19. Seizure of stamps, equipment and goods
20. Temporary measures
21. Revocation of S.I 8 of 2002
STATUTORY INSTRUMENT
2018 No. 53.

The Tax Procedures Code (Tax Stamps) Regulations, 2018.
(Under section 75 of the Tax Procedures Code Act, Act 14 of 2014)
In EXERCISE of the powers conferred upon the Minister by section 75 of the Tax Procedures
Code Act, 2014, these Regulations are made this 2nd day of October, 2018.
PART I—PRELIMINARY.
1. Title
These Regulations may be cited as the Tax Procedures Code (Tax Stamps) Regulations, 2018.
2. Interpretation
In these Regulations, unless the context otherwise requires –

“Act” means the Tax Procedures Code Act, 2014;
“Authority” means the Uganda Revenue Authority established by section 2 of the Uganda
Revenue Authority Act;
“authorized officer” means an officer of the Authority authorised by the Commissioner to
perform any act or function under these Regulations;
“contractor” means a person appointed by the Commissioner to supply, install, and maintain the
system;
“importer” means a person who imports goods prescribed under section 19A of the Act;
“manufacturer” means a person who manufactures goods prescribed under section 19A of the
Act; “package” means a packet, bottle, sachet, container or similar material used for packing
prescribed goods;
“printer” means a person contracted by the Commissioner to print and supply tax stamps;
“prescribed goods” means goods prescribed by the Minister under section 19A(3) of the Act;
“system” means the tax stamps management system comprising of the equipment, software or
hardware that enables tracking, tracing, production of and accounting for prescribed goods; and
“tax stamp” means a paper stamp, digital stamp or mark approved by the Authority to be printed
and affixed to the prescribed goods.
PART II—TAX STAMPS

3. Affixation of tax stamps.
(1) Every package of prescribed goods manufactured in or imported into Uganda shall be
affixed with a tax stamp.
(2) The Commissioner shall, by notice in the Gazette and in at least two newspapers of
national circulation, specify —
(a) the mode of management of the tax stamps by tax payers;
(b) the nature of the tax stamps to be affixed on prescribed goods; and
(c) the manner in which the tax stamps shall be affixed.
(3) The tax stamps shall be affixed—

(a) in the case of locally manufactured goods, in the production facility, immediately
after packaging;
(b) in the case of imported goods, in a place designated by the Commissioner within
seven days after clearance from Customs; and
(c) in any other case, at a place and time appointed by the Commissioner.
(4) Notwithstanding sub regulation (3) (b), the Commissioner may require that tax stamps be
affixed on the prescribed goods in the production facility within the exporting country,
subject to such conditions as the Commissioner may specify.
(5) A person shall not, except with the approval of the Commissioner, remove goods from
the place designated for affixing the tax stamps, unless the goods have been affixed with
stamps in accordance with this regulation.
(6) Section 19B(3) of the Act shall apply to a person who contravenes sub regulation (5).
4. Procurement
(1) The Commissioner shall, in accordance with the Public Procurement and Disposal of
Public Assets Act, 2013 procure a person to—
(a) print and deliver tax stamps at such a time, place and in such a manner as the
Commissioner may prescribe;
(b) develop, install and maintain the system at the premises of the manufacturers,
importers and the Authority; and
(c) develop, install and maintain any other related system as the Commissioner may
prescribe.
(2) For purposes of sub regulation (1)(b) the Commissioner shall define the functional,
security and fiscal control requirements to be observed by the contractor in developing,
installing and maintaining the system.
(3) A tax stamp shall bear features that can sufficiently—
(a) deter counterfeiting of the goods;

(b) facilitate tracking of the goods along the supply chain;
(c) enable accounting for the production and importation of prescribed goods; and
(d) enable any person in the supply chain to authenticate the tax stamps and the goods.
(4) The system referred to in sub regulation (1)(b) shall be employed for the sale, delivery
and activation of stamps before they are affixed on the prescribed goods.
(5) For purposes of determining the quantity of tax stamps to be procured, the
Commissioner may require a manufacturer or importer to provide, at least one hundred
and twenty days before the beginning of a financial year, a forecast of the quantities of
tax stamps which the manufacturer or importer intends to use in the next financial year.
5. Registration
(1) The Commissioner shall register all importers and manufactures of prescribed goods and
may impose such conditions on the importers and manufactures as may be necessary for
the purposes of the registration.
(2) A person shall not manufacture or import prescribed goods unless that person is licensed
or registered by the Commissioner.
6. Application for tax stamps

(1) A manufacturer or importer of prescribed goods shall apply to the Commissioner for tax
stamps in a form prescribed by the Commissioner.
(2) An application for tax stamps shall be submitted to the Commissioner at least sixty days
before the manufacture or importation of the prescribed goods.
(3) A manufacturer or importer of prescribed goods shall pay the stamp fees on the approval
of the application by the Commissioner.
(4) The Commissioner may require proof of importation by an importer of prescribed goods
before issuing the importer with the tax stamps.
(5) Notwithstanding subregulation (4), the Commissioner may, subject to any conditions as
the Commissioner may impose, issue tax stamps to an importer of prescribed goods
before importation.
7. Tax stamps fee.

(1) A manufacturer or importer shall purchase tax stamps from the Commissioner at a fee
specified by the Commissioner by notice in the Gazette and in a newspaper of wide
circulation.
(2) The stamp fees shall be paid to the Commissioner by manufacturers and importers of
prescribed goods, based on the quantity of stamps issued to them.
(3) The stamp fees shall be paid before the stamps are issued to the manufacturer or importer.
(4) The Authority shall maintain a bank account in which the revenue from the sale of tax
stamps shall be deposited for purposes of paying the printers of the tax stamps supplied
and for defraying the expenses of managing the system.
8. Return of tax stamps.

(1) A manufacturer or importer shall return all unused tax stamps to the Commissioner where
—
(a) the manufacturer stops manufacturing the prescribed goods;
(b) the tax stamp sheets or reels are defective;
(c) the tax stamps have been declared out of use by the Commissioner; and
(d) the goods are not imported or an importer imports a quantity of goods less than the
quantity of tax stamps procured.
(2) The Commissioner shall refund to the manufacturer or the importer, as the case may be,
the tax stamp fees paid for tax stamps that are returned under this regulation within ninety
days of the return of the stamps.
9. Allowance for wastage and damages.

(1) A tax payer shall, in writing to the Commissioner, account for all the tax stamps received
by the tax payer.
(2) The accountability referred to in sub regulation (1) shall—
(a) specify the number of tax stamps used;

(b) specify the number of tax stamps that are not used; and
(c) specify the number of tax stamps returned under regulation 8.
(3) Where the Commissioner is not satisfied with the accountability of the taxpayer, the
Commissioner shall communicate to the taxpayer in writing, giving reasons for the
dissatisfaction and requiring the taxpayer to show cause within 10 days after receiving
the communication, why a tax equivalent to the tax stamps that are not accounted for,
should not be computed on the goods.
(4) Where the Commissioner is not satisfied with the explanation of the taxpayer in sub
regulation (3), the taxpayer shall be deemed to have manufactured or imported the
prescribed goods of the quantity equivalent to the quantity of the tax stamps that are not
accounted for, and the Commissioner shall compute the tax payable on the goods as if
those tax stamps were affixed to the goods.
(5) An authorized officer shall examine and verify a tax stamp that is alleged to be
damaged, and if satisfied that the tax stamp is damaged, shall off set the damaged tax
stamps from the tax stamps supplied.
10. Transfer of tax stamps

(1) A manufacturer or importer may, with the prior approval of the Commissioner, transfer tax
stamps held in stock by the manufacturer or importer to another manufacturing or importing
unit owned by the same manufacturer or importer.
(2) A tax payer shall, in writing to the Commissioner, apply for the transfer of tax stamps and
shall specify—
(a) the number of tax stamps to be transferred;

(b) the manufacturing or importing unit to which the stamps are to be transferred; and
(c) the location of the manufacturing or importing unit to which the stamps are to be
transferred.
(3) The Commissioner shall consider the application and communicate to the importer or
manufacturer in writing, the decision on the application and if the application is rejected, the
Commissioner shall give reasons for the rejection.
(4) A manufacturer or importer who transfers tax stamps without the prior approval of the
Commissioner commits an offence and is liable on conviction, to a penalty equivalent to
double the tax due on the goods or ten million shillings, whichever is higher.
PART III—TAX STAMPS MANAGEMENT SYSTEM.
11. Installation and integration of system.

(1) The installation, integration, preventive and corrective integration, maintenance
procedures of all the equipment comprising the system at the premises of the
manufacturer or importer shall be done by a contractor under the supervision of an
authorised office.
(2) The system shall be composed of —
(a) tax stamps authentication and validation equipment;

(b) devices for identification and association of each package with a specific tax stamp;
(c) production and accounting equipment;
(d) devices for the control, registration, recording and transmission of data on the
particulars of the prescribed goods to the Authority; and
(e) any other system, devices or equipment as the Commissioner may require.
(3) The system shall, in the case of premises for manufacturing, be installed on production
lines corresponding to each packaging machine and labeling machine.
(4) During the installation of the system, the manufacturer or importer shall ensure that the
production lines are in proper operating condition.
12. Installation of new or modified system

(1) Where a new or modified system is required, the Commissioner shall notify the
manufacturers or importers in writing at least ninety days before the installation and
integration of the new or modified System and the notice shall state—
(a) the requirements for the equipment to facilitate use of system;
(b) the adaptive features required on each production line;
(c) the connectivity features and operating environment for the installation and operation
of computers and other equipment comprising the system; and
(d) the starting date of installation of the system.
(2) A manufacturer or importer shall be responsible for the cost of tax stamps applicators,
adjustments or adaptations of their equipment and premises necessary to install and
integrate the new or modified system on each production line.
(3) Where a manufacturer or importer is required to carry out adjustments or provide
information required by the Commissioner for the installation of the new or modified
system, the manufacturer or importer shall carry out the adjustments or provide the
information at least seven days before the date of the installation of the new or modified
system.
13. Security and operation of the system.

(1) A manufacturer or importer shall be responsible for the security of the system installed in
their premises.
(2) A manufacturer or importer shall report to the Commissioner any production line that is
not operating, within twenty four hours of failure of the production lines.
(3) The Commissioner or an authorised officer shall secure the production line that is not
operating, using a security seal and shall register the action in the system.
(4) A manufacturer shall not resume operation on the production lines referred to in sub
regulation (2) except with the authority of the Commissioner.
14. Effective date for use of system.

The Commissioner shall, by a public notice issued in at least two daily newspapers with national
circulation, declare the date when the system shall come into effect.
15. Re-Installation or removal of system

(1) A manufacturer or importer shall apply to the Commissioner for re-installation or
removal of the system, as the case may be, on the occurrence of the following events—
(a) reactivation of inoperative production lines;
(b) deactivation of production lines;
(c) maintenance and reallocation of production lines;
(d) installation of new production lines;
(e) acquisition or sale of industrial machinery and equipment; or
(f) change of premises
(2) For purposes of sub regulation (1)(d) a manufacturer or importer shall, in a manner
prescribed by the Commissioner, declare to the Commissioner, at least thirty days in
advance of the start of production of new brands of goods or of any change in the graphic
art of existing ones, together with the corresponding packages and labels.
16. Marking of prescribed goods

(1) The prescribed goods shall be marked by the system on each product or package and in a
visible place, as appropriate for the type of product or package, by coding the product or
package with indelible security ink.
(2) For purposes of subregulation (1) the coding shall be such as to enable authentication,
accounting for production, tracking and tracing of the prescribed goods.
(3) The material wrapping the product or package shall bear—
(a) in the case of exports, the country of final destination;

(b) in case of prescribed goods for consumption in Uganda the words,
“FOR USE IN UGANDA”; or

(c) in case of prescribed goods for sale to duty-free shops, or diplomatic shops the word,
“DUTY FREE”.
PART IV—GENERAL PROVISIONS

17. Exemption
A tax stamp shall not be affixed on—
(a) goods imported into Uganda as samples or by international mail, with no commercial
value;
(b) goods destroyed, denatured, or recycled within the manufacturing process, with the
approval of the Commissioner; and
(c) any other goods that the Commissioner may specify.
18. Verification of tax stamps.

A manufacturer, importer, distributor, retailer or any other person involved in the supply chain
of prescribed goods, shall verify and authenticate the tax stamps and prescribed goods before
admitting them in their premises or in any way handling the goods.
19. Seizure of stamps, equipment and goods.

(1) The Commissioner may seize tax stamps, equipment or goods, as the case may be where
—
(a) the tax stamps are—
(i) counterfeit;
(ii) subject to return and the manufacturer or importer fails to return them to the
Commissioner; or
(iii) found in the possession of a person not being the person to whom the tax
stamps were supplied;
(b) the equipment or plant is used in the manufacture of counterfeit tax stamps;
(c) the goods—
(i) bear counterfeited tax stamps;
(ii) bear tax stamps affixed in a manner that is not consistent with these
Regulations; or
(iii) do not bear tax stamps as required by these Regulations.
(2) Any goods, stamps or equipment which are seized under these Regulations shall be
disposed of in a manner that the Commissioner considers fit.
20. Temporary measures

Where it is not reasonably practicable to avail tax stamps to manufacturers or importers, the
Commissioner may impose such temporary measures as the Commissioner may deem necessary.
21. Revocation of S.I 8 of 2002

The East African Excise Management (Tax Stamps) Regulations, 2002 are revoked.
HON. KASAIJA MATIA,
Hon. Minister Finance, Planning and Economic Development.
SUPPLEMENT No. 8 26th February, 2021
to The Uganda Gazette No. 20, Volume CXIV, dated 26th February, 2021
STATUTORYINSTRUMENTS
2021 No. 13.
The Tax Procedures Code (Prescription of Goods for Affixation of Tax Stamps Instrument, 2021
(Under section 19A (3) of the Tax Procedures Code Act, 2014, Act 14 of 2014)
IN EXERCISE of the powers conferred upon the Minister responsible for finance, by section
19A (3) of the Tax Procedures Code Act, 2014, this Instrument is made this 18th day of
February, 2021.
1. Title
This Instrument may be cited as the Tax Procedures Code (Prescription of Goods for Affixation
of Tax Stamps) Instrument, 2021.
2. Goods on which tax stamps shall be fixed

Tax stamps shall be affixed on the goods specified in the Schedule to this Instrument, whether
locally manufactured or imported, in the manner prescribed by regulation 3 of the Tax
Procedures Code (Tax Stamps) Regulations, 2018.
3. Revocation of S.I No. 55 of 2019
The Tax Procedures Code (Prescription of Goods for Affixation of Tax Stamps) Instrument,
2019 is hereby revoked.
SCHEDULE
Regulation 2
GOODS FOR AFFIXATION OF TAX STAMPS
No. Categories of goods for affixation of tax stamps
1. Beer
2. Spirits
3. Wine
4. Soda
5. Mineral water
6. Tobacco product
7. Cement
8. Sugar
MATIA KASAIJA, (MP)
Uganda Gazette No. 38 Volume CXIII of 23/6/2020. General Notice No. 595 of 2020
TAXPAYERS FOR WHOM IT SHALL BE MANDATORY TO ISSUE E-

INVOICES OR E-RECEIPTS
Notice is hereby given to the general public by Uganda Revenue Authority pursuant to Section
73A(2) of the Tax Procedures Code Act, that it is mandatory for all Value Added Tax (VAT)
registered taxpayers to issue E-Invoices or E-Receipts in accordance with the Tax Procedures
Code (E-Invoicing and E-Receipting) Regulations, 2020.
JOHN R. MUSINGUZI
Commissioner General, Uganda Revenue Authority
SUPPLEMENT No. 23 23rd June, 2020
to The Uganda Gazette No. 38 Volume CXIII, dated 23rd June, 2020
2020 No. 82.

THE TAX PROCEDURES CODE (E- INVOICING AND E- RECEIPTING)
REGULATIONS, 2020
ARRANGEMENT OF REGULATIONS
Regulation
1. Title
2. Interpretation
PART II—E- INVOICING AND E-RECEPTING
3. Centralised invoicing and receipting system
4. Issuance of fiscal documents
5. Fiscal devices
6. Issuance of manual receipts or invoices
7. Electronic dispenser controller
8. Maintenance of fiscal devices
PART III—GENERAL
9. Obligations of taxpayer
10. Reports
SCHEDULES
Schedule 1—ELECTRONIC INVOICE OR E-RECEIPT

Schedule 2—REPORTS
2020 No. 82.
The Tax Procedures Code (E-invoicing and E-receipting) Regulations, 2020

(Under section 75 of the Tax Procedures Code Act, 2014)
In EXERCISE of the powers conferred upon the Minister by section 75 of the Tax Procedures
Code Act, these Regulations are made this 22nd day of June, 2020.
1. Title
These Regulations may be cited as the Tax Procedures Code (E-invoicing and E-receipting)
Regulations, 2020.
2. Interpretation
In these Regulations, unless the context otherwise requires—

“Act” means the Tax Procedures Code Act, 2014;
“Authority” means the Uganda Revenue Authority established by section 2 of the Uganda
Revenue Authority Act, Cap. 196;
“Commissioner” means the Commissioner–General appointed under the Uganda Revenue
Authority Act;
“fiscal device” means an Electronic Fiscal Device or Electronic Dispenser Controller
authenticated by the Authority and linked to the System, which prints a fiscal document;
“fiscal document” means an e-invoice or e-receipt or payment slip issued from a taxpayer’s
business or enterprise resource planning system or printed by a fiscal device and acknowledged
by the System;
“System” means the centralised invoicing and receipting system referred to in section 73A of the
Act;
“transaction data” means data relating to a transaction transmitted to the System and stored on a
fiscal device.
PART II—E-RECEIPTING AND E-INVOICING
3. Centralised invoicing and receipting system

(1) The Commissioner shall cause to be installed at the Authority the centralised invoicing
and receipting system referred to in section 73A of the Act.
(2) The Commissioner shall use the System to monitor and manage the issuance of fiscal
documents for purposes of—
(a) real time transmission and authentication of business transactions and transaction
data;
(b) ascertaining accuracy of self-assessments;
(c) facilitating the pre-filing of tax returns;
(d) timely processing of tax refunds;
(e) any other purpose necessary for efficient tax administration purposes only.
(3) For purposes of subregulation (2), the System shall be interoperable with the electronic
means of issuance of fiscal documents referred to in regulation 4(1) and shall detect and
acknowledge that a transaction has occurred and that a fiscal document has been issued.
4. Issuance of fiscal documents

(1) A taxpayer specified by the Commissioner under section 73A (2) of the Act shall issue a
fiscal document through any of the following methods—
(a) the taxpayer’s business or enterprise resource planning system;
(b) the use of a web portal established by the Authority;
(c) an application for tax administration installed on a computer or any other
electronic device;
(d) the use of a USSD quick code provided by the authority; or
(e) use of fiscal devices.
(2) The fiscal document shall be in the form prescribed in the Schedule 1.
5. Fiscal devices
(1) A taxpayer refered to in regulation 4(1) shall acquire a fiscal device from a
manufacturer, systems developer or supplier accredited by the Commissioner.
(2) A taxpayer who elects to issue fiscal documents under regulation 4 (1)(a) and (e) shall, at
his or her own cost, integrate the business or enterprise resource planning system or the
fiscal device, as the case may be, with the System.
(3) For purposes of subregulation (2), a taxpayer shall ensure that the business or enterprise
resource planning system or the fiscal device is—
(a) identifiable by the System, as belonging to a particular taxpayer;

(b) designed with a secure fiscal memory to manage and control sales data;
(c) capable of communicating with the System to enable fiscalisation of transactional
data and generate e-invoices or e-receipts; and
(d) capable of storing information in respect of e-invoices and e-receipts to generate
periodic reports of the transactions of a taxpayer.
6. Issuance of manual receipts or invoices

(1) A taxpayer may issue manual receipts where—
(a) the System is not available and offline transactions occur;
(b) the taxpayer’s system is off;
(c) the fiscal device is undergoing maintenance in accordance with regulation 7; or
(d) there is any other justifiable reason.
(2) A taxpayer who issues a manual receipt under sub regulation (1)(a) shall upload the
manual receipt as soon as practicable after the System is restored, and in any case, not
later than twenty-four hours after the System has been restored
(3) A tax payer who issues a manual receipt under sub regulation(1)(b), (c) or (d) shall
upload the manual receipt, including the reference of the manual receipt, on the System
within twenty-four hours after issuing the manual receipt.
(4) A taxpayer who contravenes this regulation shall be liable to pay a penal tax relating to
electronic receipting and invoicing in accordance with section 73B of the Act.
(5) For purposes of this Regulation, “manual receipt or invoice” means an invoice or receipt
other than an e-receipt or e- invoice.
7. Electronic dispenser controller

(1) A taxpayer who is in the business of fuel or gas stations shall acquire and install fiscal
devices known as electronic dispenser controllers.
(2) An electronic dispenser controller shall, in addition to the features referred to in

regulation5(3), have—
(a) a functionality of recording daily inventory data of the tank and the relation of oil
tank and oil pistol uploaded into the system;
(b) an oil pistol control system that shall be used to calculate the oil pump capacity; and
(c) capacity to generate receipts with oil pistol numbers printed on them.
8. Maintenance of fiscal devices.

(1) Every taxpayer shall ensure that the fiscal devices undergo periodic technical
maintenance services within the timeframe specified by the manufacturer or supplier or
whenever the taxpayer realises that the fiscal device requires maintenance.
(2) A technician of a supplier or manufacturer of a fiscal device shall perform installation,

maintenance and repair services at the cost of the taxpayer.
(3) A fiscal device shall not be removed from the point of sale without the approval of the
Commissioner.
PART III—GENERAL
9. Obligations of taxpayer
(1) A taxpayer is responsible for—
(a) maintaining stable power and internet connectivity at the place of business;
(b) the security of the device;
(c) procuring and installing fiscal devices;
(d) notifying the supplier in case a need for repairs or maintenance services, arises;
(e) making full disclosure of information and correct declaration of all transactions at all
times; and
(f) ensuring compliance with these regulations.
(2) A taxpayer who fails or refuses to perform the responsibilities referred to in sub
regulation (1) commits an offence and is liable, on conviction, to a fine not exceeding one
hundred currency points or to a term of imprisonment not exceeding one year or both.
(3) In addition to the penalty referred to in sub regulation (2) a taxpayer who fails or refuses
to perform the responsibilities referred to in sub regulation (1) shall be deemed to have
failed to maintain records and shall be liable to pay penal tax for failing to maintain
proper records in accordance with section 49 of the Act.
10. Reports
(1) A taxpayer shall, in case of downtime, maintain a Z daily report and a price look up
report.
(2) A price look up report shall contain the price settings of the commodities for purposes of
verifying the prices on fiscal documents.
(3) A taxpayer shall generate a Z daily report at the close of business of each day and the
report shall contain the transactions conducted and the fiscal documents generated for
that day.
(4) Notwithstanding sub regulation (2) the commissioner may require a taxpayer to furnish
him or her with a Z daily report at any time of the day.
(5) A Z daily report and a price look up report shall be in the form set out in part 1 and part 2
of the Second Schedule, respectively, unless the Commissioner provides otherwise.
(6) For purposes of this regulation, “downtime” means the period when the taxpayer issues a
manual receipt in accordance with regulation 6(1).
_________
SCHEDULE 2
Regulation 10
REPORTS
PART 1- Z DAILY REPORT

This Z daily report represents a summary of the sales of ………………….(insert date)
PARTICULARS OF SELLER
National Identification Number (NIN)
………………………………………………………………………….
(a) Tax Identification Number (TIN)
…………………………………………………………………………
(b) Trading name
…………………………………………………………………………………………..
(c) Device number………………………………………………………………………
PARTICULARS OF BUYER
(a) Name of buyer ………………………………………………………………………
(b) National Identification Numbers (NIN) …………………………………………….
(c) Tax Identification Numbers (TIN) ………………………………………………….
TRANSACTIONAL DETAILS
(a) Time when the First fiscal document is generated………………………………….
(b) Time when the last fiscal document is generated……………………………………
(c) Total discount amount……………………………………………………………….
(d) Transactional details per item sold as;
(i) Transaction type
(ii) Document type (original or copy)
(iii) Brief description of goods or services
(iv)Item code
(v) Item Name
(vi)Quantity
(vii) Unit price
(viii) Rate of tax for each category of goods and services
(ix)Tax category
(x) Total amount before tax
(xi)Total tax amount
(xii) Total amount not taxable (zero rate/ exempt)
(xiii) Total amount deemed before tax
(xiv) Total deemed tax
(xv) Total amount per transaction
(xvi) Count of fiscal document.
(xvii) Number of items sold per transaction
(xviii) Payment mode per transaction
(xix) Currency
(xx) Discount amount
(xxi) Total refund amount for all refund receipts, including tax.
DEVICE OPERATION STATUS

(a) Memory error
(b) Disconnection error.
(c) Out of paper error
(d) Normal
PART II- PRICE LOOK UP REPORT

PARTICULARS OF SELLER
(a) National Identification Number (NIN) ………………………………………………………
(b) Tax Identification Number (TIN) ……………………………………………………………
(c) Trading Name ………..………………………………………………………………………
(d) Device number……………………………………………………………………………….
(e) Report Period ………………………………………………………………………………..
(f) National Identification Number (NIN)………………………………………………………
(g) Tax Identification Number (TIN) …………………………………………………………..
(h) Trading name ……………….………………………………………………………………
(i) Device number………………………………………………………………………………
(j) Item code………………………………..…………………………………………………..
(k) Item name…………………………………………………………………………………...
(l) Unit price exclusive of tax…………..………………………………………………………
(m)Tax rate, …………………………………………………………………………………….
(n) Quantity sold; ………………………………………………………………………………
(o) Remain quantity in stock……………………………………………………………………
MATIA KASAIJA,

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LIST OF THE REGULATIONS UNDER

THE TAX PROCEDURE CODE ACT,

The Tax Procedures Code (Tax Stamps) Regulations,

The Tax Procedure Code (Prescription of Goods for

The Tax Procedures Code (E- invoicing and E-

PART II—REGISTRATION OF TAX PAYERS.

PART III—TAX AGENTS AND TAX REPRESENTATIVES.

PART V—TAX RETURNS.

PART VA – TAX STAMPS

PART VI—TAX ASSESSMENTS

PART VIII—COLLECTION AND RECOVERY OF TAX

Enforced tax collection

Interest on late payments

PART IX—REMISSION OF TAX.

PART XI—TAX CLEARANCE CERTIFICATES.

PART XII—PRACTICE NOTES AND RULINGS.

PART XIV—PENAL TAX.

SCHEDULE 1—Currency point

DATE OF ASSENT: 19th October, 2014.

Date of Commencement: See section 1.

BE IT ENACTED by Parliament as follows:

This Act shall apply to every tax law specified in Schedule 2.

In this Act, unless the context otherwise requires—

PART II—REGISTRATION OF TAX PAYERS

5. Tax identification number.

Registration of tax agents

7. Tax Agents Registration Committee.

(2) The Committee shall comprise of the following members—

(3) For purposes of this Act, a tax agent is a person engaged—

9. Registration of tax agents.

10. Renewal of registration.

12. Notice of change in registered particulars.

13. Cancellation of tax agent’s registration.

14. Liabilities and obligations of a tax representative.

(3) A tax representative making a payment of tax on behalf of a taxpayer is to be treated as

15. Accounts and records

PART V—TAX RETURNS

16. Furnishing of tax returns

(a) a return of income;

17. Certification of tax return by tax agent.

18. Power of the Commissioner to require tax returns in certain cases.

19. Extension of time to furnish a tax return.

PART VA—TAX STAMPS10

19B. Penal tax relating to tax stamps.

PART VI—TAX ASSESSMENTS

(a) a return of income;

21. Default assessment.

22. Advance assessment.

(4) An assessment made under subsection (2)—

23. Additional Assessment.

(2) An additional assessment under subsection (1) may be made—

PART VII—OBJECTIONS AND APPEALS

24. Objection to a tax decision.

(5) The Commissioner may make a decision on an objection—

(a) to a tax assessment, affirming, reducing, increasing, or otherwise varying the

25. Review of an objection decision.

26. Burden of proof.

PART VIII—COLLECTION AND RECOVERY OF TAX