URA Regulations

So far the following tax laws namely:

• Arrangements of EAC Customs Regulations 02 August 2006(New)(Word format)
• In-house EAC CM Regulations(New)(Word format)
• East African Community Customs Management Act,2004(New)(pdf format(20.3MB)
• Domestic Tax Laws (word format)
• THE EASTAFRICAN EXCISE SPIRITS REGULATIONS (word format)
• THE EASTAFRICAN EXCISE REGULATIONS 1970 (word format)
• The Excise Managemen tAct 1970 (word format)
• Gaming and Pool Betting Chapter 292 (pdf format)
• Gaming and Pool Betting SI_292_1 (pdf format)
• Stamps Act Chapter 342 (pdf format)
• Traffic and Road Safety Act Chapter 361 (pdf format)
• The Customs Tariff Act, 1970 (Act No. 17 of 1970) as amended

have been linked to the Internet as a guide for the taxpayers' ease of reference. None the less, this is for public guide only, and not the substantive law.

The remaining tax laws administered in URA are as follows:-

• 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 East African Customs Management Act (EAC Cap. 27) as amended
• The Finance Statute 1989 (Statute No. 3 of 1989)-Section 3 (which imposes a commission on import licenses) 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

The information under this category is to aid the tax payers in understanding the Tax Laws and URA Regulations.

In case your question has not been met, please contact the Office of:

Public & Corporate Affairs

Tel:041334408/ 041334417 or 041317012

Email: prte@ura.go.ug



• Tax payer Charter (pdf format)
• Taxpayer Charter Translated Version (pdf format)
• Customs Management Act
• ASYCUDA
• Domestic Tax Laws(word format)
• Income Tax Act Guides
• Excise Duty
• VAT Guides
• License 2006 (word format)
• Customs Guides
• Statutory Instrument Supplements
• Business Tips
• UK Taxation Paper (pdf format)
• The FIRS Management Meeting, Abuja Nigeria (MS. Power Point Format)