Uganda - Register for a Personal Income Tax

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Procedure

• Employers simply visit one of the Revenue offices fill PAYE return forms which are used to remit the PAYE tax for employees every month.
• Monthly payments of Pay As You Earn (PAYE) tax liabilities are to be made on or before the 15th day of the month following the applicable month (e.g. January tax to be remitted by 15th of February).

Apply Online:
Step 1.

Go to Uganda Revenue Authority log in to your account with your TIN and password.

Step 2.

Under e-services,click on e-registration and then under “others”select “Withholding Tax exemption application”

Select,Withholding Tax Exemption Application

Step 3.

Under Application Details,Select Application type from the drop down.

Click here to select the Application type

Step 4.

Enter your Tax payer Identification Number (TIN)

Step 5.

Select period of exemption from the drop down menu

Select period from the drop down menu

Step 6

Select tax type (VAT –WHT or Income Tax-WHT)from the drop down menu.

Select tax type from the drop down

Step 7

Enter reasons for exemption, then click the “Add Tax type” button to add the selected tax type.NB.You can add more than one tax type one at a time.

Click on the “Add Tax type button” to add the tax type.

The selected details will display in the table below.

Click next to proceed to Section 2

Step 8

Under Section 2, complete the Exemption Check list by providing responses and remarks to all the compliance questions.

Select response and enter remarks

Click the next button to proceed to Section3

Step 9

Provide a description of the document you wish to attach,choose the file from your storage device and then click next to ::proceed to the confirmation page.

Enter description for your attachment

Choose the file from your storage device

A list of the attachments will be displayed in this table

Step 10.

Under the confirmation tab,view the details of your application to confirm and submit.

Tick the declaration below

Click on Accept and submit

Click the OK button

Step 11.

The system will display an acknowledgment slip showing the Application date, Exemption period and the Tax types applied for

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Required Documents

• A certified legible copy of the taxpayers Identity document or Passport document.
• Proof of identity document/passport
• Affidavit to justify the absence of the identity/passport together with the temporary identity document/passport.
• Proof bank statement with the bank stamp that confirms the account holder's name, account number, account type, and branch code;
• Proof of residential address, e.g municipal account/utility bill of an individual not more than three months old reflecting the name and residential address;

Office Locations & Contacts

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

Eligibility

• All employers of private and government institution.

Fees

• Free of charge
• PAYE Taxes are calculated as follows:
• After the relief allowance and exemptions (see blow) have been granted, the balance of a taxpayer's income is taxed on a graduated scale as shown below:
  • Monthly Emoluments Not exceeding Shs 130,000. Tax Rate: NIL
  • Monthly Emoluments Exceeding Shs 130,000 but not exceeding Shs235,000. At 10%
  • Monthly Emoluments Exceeding Shs 235,000 but not exceeding Shs410,000. @ 10500+20%
  • Monthly Emoluments Exceeding Shs 410,000. Tax Rate: Shs 45,500 plus 30%
• Direct Assessment is used to assess tax for self employed individuals.With the self assessed tax,a new tax payer can assess him/herself,pay the calculated tax at designated banks and get an e-TCC (Tax Clearance Certificate) without visiting any tax office.
  

Validity

• One year

Documents to Use

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

Sample Documents

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Processing Time

One day but there is no set time for this service.

Related Videos

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'.

Instructions

• The employer must register for PAYE, as well as be familiar with the rules relating to the filing of PAYE returns and how PAYE is calculated.The registration to get a PAYE file number generally involves a few minutes.
• All employers in Uganda by law are responsible for deducting Pay As You Earn (PAYE) taxes from their employees' pay.
• Taxes deducted are required to be remitted to the appropriate tax office by the 10th day of the month following the deduction.

Required Information

• Name of Taxpayer
• Taxpayer Identification Number
• Business Name or Trade Name of Taxpayer
• Status
• Bank Details
• Name of Bank
• Bank branch
• Account Number
• Type of Employment
• Total Income Chargeable Income Total Tax Payable
• Details of Salary paid and PAYE deducted from Employees

Need for the Document

Personal Income Tax in Uganda is a tax levied on all incomes of an individual employed by a business or organization. Self employed individuals are expected to file annual returns annually and pay the taxes due. A taxpayer is required to file returns for the preceding year within 90 days of the end of the year.

Information which might help

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Other uses of the Document/Certificate

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

External Links

• External Link

Others

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