How to Object to an Income Tax Assessment In Uganda

Object to an Income Tax Assessment In Uganda By Online

  1. A person who is dissatisfied by an assessment can submit opposition to an assessment with the Commissioner in the period of 45 days of receiving notice of assessment
  2. A complaint must be made in writing and should specify the reasons for which it is based.
  3. The Commissioner can, on request in writing from tax payer, prolong the period to file an objection if they are satisfied the delay in lodging an protest was due to the taxpayer’s inability to travel from Uganda or illness or some other reasons that are reasonable, and thus allow an objection to be filed after 45 days.
  4. If the Commissioner does not extend the deadline the taxpayer is able to make an application before Tax Appeals Tribunal Tax Appeals Tribunal for review of the decision within 45 days following receiving the notice of the decision.
  5. After having considered an objection commissioner can let the objection be heard in its entirety or in part, and modify an assessment in accordance with the objection, or deny the objection.
  6. If the Commissioner is unable to issue An Objection Resolution within the 90-day period after the taxpayer filed opposition, taxpayer can submit a notice in writing to the Commissioner elect asking the reason for the delay in the Commissioner’s decision to the objection.

Application for online use

  1. Visit the URA website , site and log in to your account using your the TIN and password.
  2. Under e-services, you can select the option to object and then Appeals with Liability (If the message has an obligation for payment). Follow the directions provided on the following page that can be helpful : Instructions to Follow
  3. Select the number of the assessment, the date when you got the notification, then select the form of objection you wish to file and then the reason for your objection.
  4. Check the details that are disputable and enter the amount you dispute then click the next
  5. Click Excel download to download your return. go to section B-C, and enter the tax that you are paying in the area line 17 (If it’s the estimated amount) or alter the information to determine the acceptable tax obligation (If there is the result of an assessment) and validate to generate an upload file
  6. Click browse to choose the file you want to upload and then click upload.
  7. You will be notified once the upload is complete and, after uploading, you will receive acknowledgement receipt. Print it. Take it for the Tax Office to process together with any attachments that could be necessary to justify your argument.
NOTE: You are kindly advised to file an objection online within 45 days of date of the service of the report.

Through High Court or Tax Tribunal

  • The appeal can be made to the High Court or Tax Tribunal Taxpayers dissatisfied by his or her decision by the Commissioneror Commissioner General can challenge the decision in the High Court; or apply to review that decision in the tax appeals tribunal.
  1. A taxpayer who is dissatisfied by the decision to object may appeal an appeal to the High Court or
  2. You can request an appeal in an appeal to the Tax Appeal Tribunal established by lawmakers by law to serve the purpose of the resolution of Tax disputes in the first 30 days from the date of the date of the decision.
  3. A request for an appeal to High Court shall be made by filing a notice of appeal to The Registrar for the High Court within 45 days following the notification that the decision is an objection.
  4. Anyone who has filed an appeals notice with the Registrar at the High Court shall, within 5 working days of filing it, deliver an original copy of their appeals notice to the Commissioner.
  5. A appeal made to the High Court may be made in relation to legal questions only. The notice of appeal must specify the issue or legal issues to be addressed in the appeal.
Note
  1. The appeal is to the Court of Appeal
  2. If a person is dissatisfied by its decision by the High Court may appeal to the Court of Appeal with leave from the Court of Appeal.

Required Documents ForObject to an Income Tax Assessment

  • A precise and well-written Objection letter
  • Applicant’s own copy of assessment findings (if available)
  • Documentation supporting the claim, like invoices, receipts and so on.
  • Copies of identification documents (ID card, passport) If applicable

Office Locations and Contacts

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

Uganda Revenue Authority (URA) branches : Office location

Courts of Judicature Uganda
High Court Building
2. The Square
P. O. Box 7085 in Kampala, Uganda.
Contacts by Phone
Tel Line : +256 – (0) 414-344 116
For Toll Free Lines : 0- 800-111 900 : +256 — (0) 417 892 900
Fax : +256 (0) 414-344-110
Email: info@ judicature.go.ug

Eligibility

  • All taxpayers are taxpayers in Uganda whether as a corporation or as an individual, group, etc.

Processing Time

  • Within 90 days of filing the objection to the income assessment, the commissioner general

Instruction

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 the notice you received of your assessment
  4. The tax year for the assessment
  5. If you’re filing an objection to your personal tax assessment for value added or the social security numbers
  6. If you’re filing an objection against your company’s valuation added tax assessment, its business number
  7. The reason of your opposition and the the evidence supporting it
  8. Copies of all the documents that support your objection
  9. If you decide to let someone else file the objection for you, be sure to include their name, address and phone number. the person.
  10. Copies of identification documents (ID card, passport) If applicable

Note

  • Although it is not required, having an original duplicate of the assessment(s) could to speed up the process.
  • It is important to be as precise and exact as you can in your response. If you can, be sure to include any supporting documents, such as invoices and receipts for every detail you can rely on to support your argument.

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. Taxpayer Social Security number (TIN Number)
  6. Registration number for the company’s license.
  7. The date and year in which it was completed
  8. Tax assessment is the reason behind the objection

The Document is required

  • The procedure provides you with an opportunity to have a fair hearing on tax-related questions that you require clarification on.
  • The objection procedure can alter the tax burden that ranges between 10 million and zero.
  • There is a possibility of waiver of the requirement to pay of bringing an appeal as well as decision on the dispute issue in the event that the commissioner permits

Information that could be helpful

  • If a person is unhappy with the assessment may file an objection with the Commissioner Generals within 45 days of receiving notification of the assessment.
  • A written objection to the decision must be made in writing to the commissioner , stating precisely the reasons behind the objection and any relevant information should be included.
  • A taxpayer is allowed to file an objection following the statutory opposition is filed.
  • The taxpayer has to make their objection known within 30 days from the date of receiving an order.
  • Taxpayers are entitled to be able to respond (objection choice) within the period which is 30 days for VAT
  • A complaint must be written out specifying the specific grounds on the basis on which it is based.
  • The burden of proving the assessment is too high rests on the individual who objects.

External Links

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