Wikiprocedure

Uganda - Tax Refund For Diplomats

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ProcedureEdit

A refund of Value Added Tax (VAT) is provided for under the VAT Act for tax paid by Diplomats, Diplomatic Missions, Consular Missions and Public International Organizations (section 45).

  1. Log onto the Uganda Revenue Authority (URA) web portal Uganda Revenue Authority
  2. Fill the online Diplomatic VAT return
  3. Submit the completed return online (the law requires that this is done within 15 days after the end of the month)
  4. Present to URA the documents in (3) above.
    • Where a registered person supplies goods or services and the supply is zero rated, no tax shall be charged on the supply, but it shall, in all other respects, be treated as a taxable supply.
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Required DocumentsEdit

  • Evidence of purchase and payment of tax including a tax invoice
  • Accreditation by Ministry of Foreign Affairs (i.e.,Official diplomatic or official accreditation card issued by the Ministry responsible for Foreign Affairs)
  • Completed and filed Diplomatic VAT return
  • Tax Identification Number (TIN)
  • Any other relevant documents to support the claim,for example,copy of the tenancy agreement or motor vehicle log book.


Office Locations & ContactsEdit

Uganda Revenue Authority - Head Office,
Physical address: Plot M193/M194,
Nakawa Industrial Area
Kampala, Uganda
P.O. Box 7279,
Kampala, Uganda
Toll Free Number: (256) 800117000
Email:info@ura.go.ug
Website: Link

EligibilityEdit

  • Any person enjoying full or limited immunity, rights or privileges under any local or international laws applicable in Uganda or under recognized principles of international law; or
  • Any Diplomatic or Consular mission of a foreign country or any public international organization established in Uganda or listed in the first schedule to the VAT Act relating to transactions concluded for its official purposes.
  • Refund is not available to citizens or permanent residents of Uganda.

FeesEdit

  • Individual transactions of less than UGX 50,000/=, excluding tax, shall not be eligible for a refund.
  • The total value of transactions for any claim period shall not be less than UGX 200,000/=, excluding tax.
  • Free of charge A taxable person who fails or refuses to register with Uganda Revenue Authority within the time specified is liable to pay as a penalty of

ValidityEdit

  • Valid for 1 year

Documents to UseEdit

Please attach documents that can be used by people. e.g. links

Sample DocumentsEdit

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Processing TimeEdit

  • 14 to 30 working days.

Related VideosEdit

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites. 	
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

InstructionsEdit

The tax shall be charged and payable on the supply of all goods and service.The tax is computed at the rate of 5% on the value of all taxable goods and services as determined under sections 5 and 6 of Tax Act

  • Applications for refund shall be made not more than once in the month
  • The claim submitted will be validated against the suppliers declaration
  • The system automatically sends an e-mail notification to the applicant, once the refund is ready
  • Where a refund claim is rejected, the applicant will be notified on Form 118
  • Approved refunds will be paid to the bank account number provided
  • All tax invoices must bear the official stamp of the diplomatic or consular mission or public internal organization
  • All claims must be signed by the claimant or authorized signatory
  • The diplomatic or consular mission or public internal organisation should notify URA as and when tenure of service for any of their staff expires
  • Utilities (water and electricity) are exempt, and hence no refund is allowed


Required InformationEdit

  • Name
  • Address
  • Nationality
  • Contacts
  • Tax Identification Number
  • Diplomatic Identification Number of Claimant
  • Bank Branch
  • Account Number

Need for the DocumentEdit

An Act to impose and charge Value Added Tax on certain goods and services and to provide for the administration of the tax and matters related thereto.

  • Value Added Tax is an indirect tax on consumption.
  • It is levied on specified goods and services which are described as taxable supplies, locally manufactured or sold and imported.
  • A refund of Value Added Tax (VAT) is provided for under the VAT Act for VAT paid by Diplomats, Diplomatic Missions, Consular Missions and Public International Organization.


Information which might helpEdit

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Other uses of the Document/CertificateEdit

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External LinksEdit

OthersEdit

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