Background of URA

Uganda Revenue Authority was set up on September 5, 1991 by the Uganda Revenue Authority Statute No. 6 of 1991 as a central body for the assessment and collection of specified tax revenue, to administer and enforce the laws relating to such revenue and to account for all the revenue to which those laws apply. The Uganda Revenue Authority is also required to advise the Government on matters of policy relating to all revenue, whether or not this revenue is specified in statute No. 6.

Broad Objectives of URA

Uganda Revenue Authority is charged with the responsibility of providing the foundation for development through revenue mobilization to:

• Finance current and capital development activities.
• Increase the standard of living of all Ugandans and reduction of poverty;
• Increase the ratio of revenue to GDP, to a level at which Government can - fund its own essential expenditure.

From the foregoing, the role of Uganda Revenue Authority can be summarized as follows:

Identify the tax payer and Inform the tax payers of their tax rights and obligations by providing them with - necessary information; Assess the tax payer fairly with regard to those taxes relevant to them; Collect the taxes in accordance with the law and related regulations and practice; Account for the taxes collected in accordance with the statute; and Enforce collection of taxes where default has occurred.

The Uganda Revenue Authority Administers the following revenue related laws;

• The Income Tax Act, 1997
• The Stamp Duty Act, (Cap172) as amended;
• The Finance Statute 1998 (statute No. 4 of 1998)-section 12 and the seventh scheduled to the statute (which provide for the imposition and collection of road users tax) as amended;
• The Customs Tariff Act, 1970 (Act No. 17 of 1970) as amended;
• The East African Customs Management Act 2004
• The Value Added Tax Statute, 1996 as amended.
• The Traffic and Road Safety Act, 1998 (Act No.15 of 1998) and Regulations. All provisions for the collection of license fees and other fees, fines (other than fines imposed by Courts) and other levies collectable under the Act.
• The Excise Tariff Act (Cap. 174) as amended; and
• The East African Excise Management Act (EAC cap. 26) as amended.