Act 5 uganda revenue authority amendment act 2007 1. One of the automation systems included asycuda version 2, which was introduced in 1996 with the first pilot site as entebbe. This hand book titled domestic tax laws is primarily intended for internal use by officers and staff of the uganda revenue authority. It is responsible for administration and enforcement of laws relating to revenue and related matters. Revenue authority c company means a body corporate or unincorporate, whether created or recognized under a law in force in uganda or elsewhere, but. Taxes in uganda are centrally assessed and collected by the uganda revenue authority ura, headed by a commissioner general. Always fulfil your tax obligations and report any noncompliance.
The uganda revenue authority ura is a government revenue collection agency established by the parliament of uganda. Uganda revenue authority act 1991 uganda legal information. An act to amend the uganda revenue authority act to modify the membership of the board of directors of uganda revenue authority. Taxpayers rights and obligations the web site cannot be found. How to file your tax returns uganda revenue authority. Income tax act 1997 and income tax amendment act 2017. Uganda revenue authority amendment act, 2007, 2007. Ura to engage all agencies of uganda electronic single window. It is responsible for collecting taxes for national development in uganda. Uganda revenue authority interview questions glassdoor. The commissioner general uganda revenue authority v meera investments ltd civil appeal no. In recognition of the situation regarding the impact of covid19 on the uganda business community and uganda revenue authority ura services, ura has put in place measures of a tax administration nature to support taxpayers in meeting their obligations during this unprecedented time. Oct 25, 2019 how to calculate uganda revenue authority car taxes. The authority shall be a body corporate with perpetual succession and a common seal and shall be capable of suing and being sued in its corporate name and, subject to this act, may borrow money, acquire and dispose of property and do all such other things as a body corporate may lawfully do.
Act 14 tax procedures code act 2014 uganda revenue authority. Local governments in uganda are allowed to borrow and to issue bonds in ugandan shillings, and are subjected to the rules under the local government act cap 243, and with the approval of the ministry of local government and capital market authority. Therefore, the uganda revenue authority act cap 196 was put in place to provide the administrative framework in which taxes under various acts are collected. The tanzania revenue authority act an act to establish the tanzania revenue authority as a central body for the assessment and collection of specified revenue, to administer and enforce the laws relating to such revenue and to provide for related matters 7th august, 1995 g.
An act to provide for the imposition and collection of value added tax, and for. An act to establish a retirement benefits regulatory authority to regulate the establishment, management and operation of retirement benefits schemes in uganda in both the private and public sectors. They have won the ugandan premier league four times and the uganda cup three times. Act 11 excise duty act 2014 uganda revenue authority. The uganda revenue authority ura was established by the uganda revenue authority statute of 1991 and set up in september of the same year as a central body for assessment and collection of specified revenue, to administer and enforce the laws relating to such revenue and to provide for related matters. Borrowing is allowed by law, but confined to a maximum of 25 per cent of ownsource revenues. Operating under the ministry of finance, planning and economic development, the ura is responsible for enforcing, assessing, collecting, and accounting for the various taxes imposed in uganda.
Made a summary from the case study then made presentation in power point to the interviewing panel, answered iq questions online and thereafter appeared before the board of directors. The uganda revenue authority administers the tax laws acts on behalf of the ministry of finance, planning and economic development under the following legislation regulating taxes. How to calculate uganda revenue authority car taxes expert. The commissioner general shall pay to a person who provides information leading to the recovery of a tax or duty, the equivalent of.
An act to establish the uganda revenue authority as a central body for the assessment and collection of specified revenue, to administer and enforce the laws relating to such revenue and to provide for related matters. I interviewed at uganda revenue authority kampala uganda in march 2017. To compute the total amount for the importation of your chosen vehicle, you can either use our plugin or manually perform your own calculations. Urbra act 2011 uganda retirement benefits regulatory authority. A nonresident whose income is derived from sources within uganda and is subjected to withholding tax as a final. The eaccm act regulates the management and administration of customs duties and imports in uganda, with a decentralized system where each country collects its own revenue. Procurement charts the public procurement and disposal of. Downloads uganda retirement benefits regulatory authority. Gaming and pool betting control and taxation act, cap. This is a process where a taxpayer reports accurately, correctly and in completeness all tax obligations according to the tax laws to uganda revenue authority in a prescribed format within a specified period.
The club plays in the ugandan premier league and was founded in 1997. An act to establish the uganda revenue authority as a central body for the. Within the organisational structure of ura, two operational departments domestic taxes and customs headed by commissioners are directly responsible for the assessment and collection. Laws, does so at his or her own risk, and the uganda revenue authority or the. The uganda revenue authority has proposed shifting existing overthetop taxes, commonly referred to as the social media tax in uganda, to a tax encompassing internet data packages due to lower than expected revenues suspected to be. Speaker of parliament i have audited the accompanying financial statements of the uganda revenue authority for the year ended as set out on pages 44 to 67. Uganda revenue authority is mandated to govern taxes in uganda.
Authority appointed under the uganda revenue authority act. Local taxes local service tax is levied by local authorities on resident individuals with a few. Commissioner general of the uganda revenue authority 5. Practice notes under the ita and vata issued by the. The uganda revenue authority extends tax return filing. Uganda revenue authority sports club is a ugandan football team based in kampala. On the domestic front, the uganda revenue authority ura was established in 1991 by an act of parliament as a semiautonomous body to assess and collect specified taxes, administer and enforce laws relating to.
The reprint consolidates the income tax act, cap 340, the value added tax act, cap 349 and statutory instruments made thereunder since the revised edition of the laws of uganda 2000. Aug 22, 2016 in 1991, the function of administering central government taxes was shifted from the ministry of finance to the uganda revenue authority, a body corporate established by an act of parliament. The public procurement and disposal of public assets act 1 of 2003 set up the public procurement and disposal of public assets authority ppda as the principal regulatory body for public procurement and disposal of public assets in uganda. Registration of manufacturers, importers and providers of excisable goods and services. In 1991, the function of administering central government taxes was shifted from the ministry of finance to the uganda revenue authority, a body corporate established by an act of parliament. This statutory body conducts regular audits and investigations of taxpayers.
The thread that ran through all these reforms was the need to improve revenue performance. Uganda revenue authority act uganda trade information portal. There is established an authority to be known as the uganda revenue authority. The values displayed on this section do not represent the value of the vehicle you wish to purchase. Uganda revenue authority amendment act, 2007, 2007 uganda. Systems, processes and challenges of public revenue. The uganda retirement benefits regulatory act, 2011. Speaker of parliament i have audited the accompanying financial statements of the uganda revenue authority managing compliance program for the year ended 30th june 2014. Act 3 public finance management act 2015 the public finance. Act 3 public finance management act 2015 the public.
The biggest achievement for uganda revenue authority is the wide area network wan, which covers almost all major customs stations in the country. These changes have significantly reduced local revenue collections, and minimised the importance of local taxes in the overall intergovernmental fiscal framework. This report compares country practices in uganda with internationally recognized standards and codes in the areas of data dissemination, fiscal transparency, monetary and financial policy transparency, and banking supervision, and in some instances, one or all of the following. Act 3 public finance management act 2015 the public finance management act, 2015. The uganda revenue authority is the central body mandated to assess, collect specified tax revenue, administer and enforce laws relating to such revenue. Unhco uganda national health consumers organization unra uganda national roads authority upf uganda police force ura uganda revenue authority ursb uganda registration services bureau executive summary at the request of the government of uganda gou and led by the ministry of finance, planning.
Policies ministry of finance, planning and economic development. All manufacturers, importers or providers of excisable goods and services except retailers are required to register with the uganda revenue authority and also register their premises. Arrangement of sections section part i preliminary. An act to amend the uganda revenue authority act to modify the membership of the board of directors of uganda revenue.
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