Tax Payer's Charter

The Taxpayer Charter was launched in 2002 and it is a guide for both the Taxpayers and the Tax Collectors. It highlights Taxpayers rights and obligations. It was revised in April 2006 to accommodate the developments in the organization.

VISION:
Collecting revenue that will fully finance the Uganda government recurrent and development expenditure by attaining a tax to GDP ratio of at least 24 %.

MISSION:
Maximising central government tax revenue while optimising resource utilisation by ensuring a fair and equitable tax administration with a highly motivated and professional staff.

TAGLINE:
Developing Uganda Togethert

RIGHTS OF THE TAXPAYER

Equity
We shall promote equity by:

• Applying tax laws and procedures uniformly to all.
• Handling all taxpayers' affairs with impartiality.
• Presuming the taxpayers and their agents honest until proven otherwise.
• Collecting only the fair and correct taxes.

Confidentiality

We shall ensure secrecy of every taxpayer's affairs and use of tax information only as allowed by law.

Facilitation of Tax Compliance

We shall facilitate taxpayer compliance by:

• Providing taxpayers and their authorized agents with clear, precise and timely information.
• Ensuring that courtesy and considerate treatment is extended unconditionally to all taxpayers.
• Responding expeditiously to every taxpayer's enquiry, complaint or request.
• Explaining the grounds for and derivation of every tax assessment.
• Providing proper technical advice to the taxpayer on requests about tax implications.
• Assisting new taxpayers to register.
• Educating the taxpayers and the general community about tax obligations and rights.

Objections and Appeals

• We shall attend promptly to each taxpayer's objections in accordance with the relevant laws and procedures.
• We shall facilitate the taxpayer to exercise right of appeal to an independent tax tribunal.

Prior Notices

We shall normally give prior notice to any taxpayer whose premises are to be inspected or upon whom an audit is to be conducted.

Accountability to Taxpayers

We shall ensure that each taxpayer's:

• Tax payments are accounted for accurately at all times.
• Tax records are maintained up to date.
• Tax credits are processed promptly and properly accounted for.

Tax Refunds

We shall process all tax refunds within the prescribed time limits under the laws.

Processing Returns, Customs Entries and other Documents

We shall process all returns, entries and any other documents relating to any taxpayer's affairs as stipulated under the relevant laws without delay.

Customer Care

We shall ensure excellent customer care by:

• Providing high quality public relations at all levels of the Authority.
• Offering ourselves for constructive criticism and advice at all times.
• Receiving and acting promptly on all genuine complaints made in good faith against our officers.

OBLIGATIONS OF THE TAXPAYER

Registration

Ensure that you voluntarily register with Uganda Revenue Authority as a taxpayer.

• This requires you to obtain a Tax Identification Number (TIN), which is issued free to every applicant and is your unique identifier for all tax purposes.
• Income Tax payers are required to register for Income Tax and obtain an Income Tax File number.
• Taxable persons for VAT purposes are also required to register for VAT and obtain a VAT registration number.
  
  Taxpayers engaged in excisable goods are also required to register

Filing Returns and Entries

File correct Tax Returns, Customs Entries for Import Taxes or any forms relating to taxes and other revenue related obligations at the right time and place, as the laws require.

Tax Payment

Pay the correct tax at the right time and place as required by the relevant laws.

Cooperation with the Authority

Deal and cooperate only with the Authority's authorized staff . As a matter of policy all staff must bear the official URA Identity Card or name Tag as they conduct official business.

Disclosure/ Declaration

• Be honest with us
• Treat our staff fairly and with courtesy
• Let us know if you need an interpreter
• Quote your Tax Identification Number (TIN) for commercial dealings
• Be aware of, and accurately comply with Customs and Taxation requirements and regulations
• Be aware that all passengers, baggage and cargo are subject to assessment and possible examination
• Make full disclosure of information and correct declaration of all transactions at all times. Resist any temptations to indulge in tax evasion and other illegal practices.

When you are traveling:

• Ensure that you have accurately completed all the necessary forms before you reach the arrival / departure processing point.
• Be aware of and comply with customs, quarantine, wildlife, currency and passenger concession requirements
• If you have goods to declare, have the goods ready for inspection.

When you are importing cargo:

You may wish to use the services of a licensed customs broker to complete Customs import entries and related clearance formalities.

When you are exporting cargo:

You may wish to use the services of a licensed customs broker or freight – forwarding agency.

To comment on this Charter:

Email:prte@ura.go.ug

We will regularly review our Charter so that it remains relevant and accurate.

Complaints and Compliments:

If you have a problem or want to make a complaint or compliment you can:

• Speak to a Client Service Officer
• Write to us, Uganda Revenue Authority
  Public And Corporate Affairs Division
  P.O BOX 7279
  Kampala
  Uganda
  
• Make use of our suggestion boxes at all our service points.
• Contact the URA Call Centre on the following Toll free lines:
  08001- 44444 ( Domestic Taxes)
  08001– 44445 (Customs)