How to Object a Value Added Tax Assessment In Uganda

Object a Value Added Tax Assessment In Uganda By Yourself

  1. If a person is dissatisfied by an assessment can in 45 days following receipt of the notice of decision make an appeal to the General Commissioner.
  2. The Objection must be put written and must state in detail the basis on the basis of its decision.
  3. If there is a reasonable belief by the Commissioner General the person was not prevented from making any objection in the time limit of 45 days because of absence from Uganda illness, absence from Uganda or any other acceptable reason and that there was not any unreasonable delay on the part of the person who lodged the objection the Commissioner General is able to take the objection in excess of the 45-day time limit for making an objection.
  4. The Commissioner General is required to send the person who objects an in writing notice in the period of 30 days of having received the notice of objection.
  5. If the Commissioner General does not issue a ruling within 30 days from the submission an objection to the petition, the taxpayer may send a notice at the discretion of Commissioner General, requesting reasons for the delay to the decision on the objection petition.

Register Online

  1. Visit the URA website site and sign in to your account using the TIN and password.
  2. In the e-services section, choose objection and appeals with liability (If the notice contains an obligation for payment)
  3. Select the number of the Assessment, the date that you were notified, then select the type of objection and the reason for your objection.
  4. Select the dispute details, then input the amount that you want to dispute then click the next
  5. Click Excel download to save the return to your computer. If you’re not happy with the total amount, click Yes to the return with no tax in section A-F. Otherwise, alter the return to calculate the tax liability that is acceptable and validate to create an upload file.
  6. Click browse to select the file to upload and then click upload.
  7. You will be notified once the upload is complete and, after the submission, you will receive an acknowledgement receipt . Print it and bring with you to your tax department to process together with any attachments that may be necessary to justify your claim.
Notification: You are kindly advised to make a complaint online within 45 days of the date of delivery of the report.

Appeal before the Tax Appeal Tribunal(TAT)

  1. Anyone who is unhappy with an Objection Decision is able to within 30 days from the date of receiving the notice of objection Decision submit an application to Tax Appeals Tribunal (TAT). Tax Appeals Tribunal (TAT) for a review of the decision. There are prescribed applications forms.
  2. The applicant must send a copy of the request to the commissioner general.
  3. The appeal filed must be made in compliance to rules and regulations under the TAT Act 1997 and rules and regulations made under it.
  4. An applicant must, prior to submitting making an application for TAT make payment to the commissioner general 30 percent of the tax that is in dispute, or that portion of the tax that is not in dispute, whichever is more.

Application in the High Court

  1. If a party is dissatisfied by the Tax Appeals Tribunal (TAT) decision can within 30 days of being informed of the decision, file an appeal notice to the Registrar of the High Court and the party appealed to must deliver a copy notice of appeal to the other party in the hearing at the Tribunal.
  2. A appeal made to the Supreme Court is a matter of law alone The notice of appeal must state the issue or legal issues to be addressed in the appeal.

Required Documents For Object a Value Added Tax Assessment

  1. Objection letter
  2. Documents you have created of your own assessment (not required)
  3. Documentation supporting the claim, like invoices and receipts, for example.
  4. Copies of ID document (ID card, passport) If applicable

Office Locations and Contact

UGANDA REVENUE Autority
P. O. Box 7279 Kampala Uganda
Phone (0417) 442054 or 442055 4,43150 Fax: (0414)334419
E-mail: info@ura.go.ug
Web portal: http://ura.go.ug URA TOLL FREE HELPLINE: 0800117000

Uganda Revenue Authority (URA) branches :
office loation

Courts of Judicature Uganda
High Court Building
The plot 2, The Square
P. O. Box 7085 P.O. Box 7085, Kampala Uganda
Contacts by Phone
Tel Line : +256 – (0) 414-344 116
toll Free Lines : 0- 800-111 900 + 256 — (0) 417 892 900
Fax : +256 (0) 0414-344110
Email: info@ judicature.go.ug

Eligibility

  • All taxpayers are taxpayers in Uganda in Uganda, whether as a business or individual, or an organisation, etc.

Processing Time

  • Within 30 days of filing an objection against the tax assessment for value added by contacting the commissioner general

Instructions

Your objection should contain the following details:

  1. The address and name of your house
  2. A phone number at which the General commissioner or TAT is able to reach you anytime during business hours.
  3. The date on which you receive notification of assessments
  4. The tax year for the assessment
  5. If you’re filing an objection to your personal tax assessment for value added or you will need your Social Security number
  6. If you’re filing an objection to your company’s valuation added tax assessment, its business number
  7. The grounds of your opposition and the evidence to support it
  8. Copies of all the documents that support your objection
  9. If you opt to have an outside party file the complaint on your behalf, be sure to be sure to include their name as well as the contact information of the person.
  10. Copies of identification documents (ID card, passport) If applicable

Note

  • While not required, having the photocopy of your assessment(s) can accelerate the process.
  • It is important to be as precise and precise as you can in your argument. If you can, be sure to include any supporting documents, like invoices and receipts, to support every detail you can rely on to prove your case.

The Information You Need

  1. The full name of the tax payer/applicant
  2. Number of the taxpayer/applicant
  3. Addresses of the residential/postal/email addresses of the tax payer/applicant
  4. Evidence burden to support the the tax assessment
  5. Social Security Number of the Taxpayer (TIN Number)
  6. Registration number for the company’s license.
  7. Date and year that it was completed
  8. The reason for the tax assessment objection

Need to have the Document

  • The procedure provides you with the opportunity for an open hearing on tax-related questions that you require clarification on.
  • The objection procedure can alter your tax burden , which is between 10 million and zero.
  • There is a chance for the waiver of obligation of submitting an opposition as well as decision on the dispute issue in the event that the commissioner permits

Information that could be helpful

  • Anyone who is dissatisfied by an assessment can submit an objection with the Commissioner Generals within 45 days of receiving an assessment notice.
  • A written objection to the decision must be made in written form to the commissioner in which you state clearly the reason for the objections . Relevant facts should be included.
  • A taxpayer is allowed to file an objection within the time frame of the opposition is filed.
  • The taxpayer must make their objection known within 30 days after receiving an order.
  • Taxpayers are entitled to the right to a response (objection determination) within the period which is 30 days for VAT
  • A complaint must be stated in writing and describing the exact grounds on the basis on which it is based.
  • The burden of showing that the assessment is too high rests on the person who is objecting.

External Links

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