How to Refund on Value Added Tax In Uganda

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Refund on Value Added Tax In Uganda By Online

Refund of value added tax is a procedure where the taxpayer seeks to recover the amount that was the amount owed to URA over the tax due to VAT to URA.

HOW to apply

  1. Log in to the Uganda Revenue Authority (URA) website portal. Online applicationusing your Login ID and Password.
  3. Look for the VAT return application Instructions read carefully and then fill it out accurately: Form for submitting VAT returns to Diplomat
    Notice that:

    • Any individual transaction less than UGX 50.000+/-, not including tax, are not tax-free.
    • The value of all transactions during any claim period must not exceed UGX 200,000+ tax, which includes taxes.
  4. Complete the return online (the law obliges you to submit it within 15 days of the conclusion in the current month)
  5. The documents must be submitted at URA office in person for verification and processing. URA offices in person to be verified and processed
    Note

    • All claims require the signature of the person who is claiming or an authorized by the person who signed it. The signatory must notifying URA at the time their contract with staff members expires. Electricity and water (water and electric) are exemptfrom the requirement, therefore, no refunds are allowed.
    • Tax invoices must carry an official seal of the consular or diplomatic office or an internal public organization.
  6. The system will automatically send an email to the applicant once the refund has been approved. The refund will be deposited directly to the account given.
    Note

    • If a refund request is denied, the person who submitted it will be informed on Form 118.

Required Documents For Refund on Value Added Tax

  • Documentation of purchase and payment of tax , including an invoice for tax Accreditation issued by Ministry of Foreign Affairs (i.e. official diplomatic or accreditation cards given through Ministry of Foreign Affairs (i.e., the Ministry in charge of Foreign Affairs)
  • Filled and completed Diplomatic Form for VAT Return
  • Tax Identification Number (TIN)
  • Other relevant documents that be used to support the claim, such as copies of the tenancy contract or log book for motor vehicles. completed and tax refunds return form-DT signed by the taxpayer 2031

Office Locations and Contacts

UGANDA REVENUE AuthorityURA Headquarters Plot M193/M194,
Nakawa Industrial Area,
P.O. Box 7279 Kampala
Phone: +256 414744000, 0800117000 (toll free)
Email: info@ura.go.ug Website:URA
Others Officers Liste of URA services

Eligibility

  • Any person who is granted unlimited or limited immunity, rights or privileges, under any laws, whether local or international, that are in force in Uganda or in accordance with recognized rules of international law.
  • Any diplomatic or consular mission of a country outside of Uganda or any international organisation that is based in Uganda or included in the first list of the VAT Act relating to transactions made for its official purpose

Fees

  • NO CHANGE PERIOD

Validity

  • 15 days

Documents to Utilize

Diplomat VAT return form: Return Form for VAT

Processing Time

  • URA is able to acknowledge the receipt of refund request “Instantly” upon submission. URA will notify you of the status of your refund request within 30 working days of receiving all the information required.

Instructions

The VAT refund is requested through a clause within the tax return.

  1. If URA is unable processing your tax refund with no reason You are entitled to an interest rate on the amount of your refund, which is 2.2% per month. This is a simple interest on VAT. The period begins at the close of the 30 working days in which the refund process is completed.
  2. You have to tick the cash refund box when filling out the VAT forms in order to claim the refund.
  3. A refund audit will be conducted if are a first-time applicant;
  4. If you’re in a position that is cash-refundable and the funds will be transferred to the bank account that is established in URA;
  5. A person can claim a tax refund on the output tax that is paid in excess of the tax due during a tax period. It could happen as the result of:
  • A tax payer’s tax credit for input taxes is higher than the output tax for the period when he/she seeks an VAT refund on the monthly return
  • An objection decision
  • A decision by the Tax Appeals Tribunal or High Court.
  • In the event of a loss of goods in stock, CG may grant a reimbursement of the input tax paid for such products.
  • Unpaid Debts, subject S.43 (1)
  • Export / Zero rated goods
  • Purchases made by diplomats and diplomatic missions

If the amount of excess in tax credits is not more than $5 million excluding for people who are primarily dealing with zero-rated products, CG shall offset that amount against the future tax liability of the tax payer. The claim should be made in a return no later than three years following the expiration of the tax period that the tax had been paid.

The Information You Need

  • Name
  • Address
  • Nationality
  • Contacts
  • Tax Identification Number
  • The Diplomatic Identification number of the Claimant
  • Bank Branch
  • The Account Number (Only accounts with UGX)

Need to have the Document

Allows taxpayers to claim back the amount that was the amount owed to URA over the VAT tax obligation to URA.

Information that can be useful

  • Any individual transaction less than UGX 50.000+/-, not including tax, will not be qualified for refunds.
  • The value of all transactions during any claim period must not be less than UGX 200 000+ tax, which includes taxes.
  • Refund requests must be submitted not more than once per month.
  • The claim will be verified against the supplier’s declaration
  • The system will automatically send an email notification to the person who requested it, when the refund has been processed
  • If a refund request is rejected, the customer will be notified via Form 118.
  • The refunds approved by the bank will be sent directly to your bank account with the number given.
  • Tax invoices must carry an official seal of the consular or diplomatic missions or public internal organisation
  • All claims require to be signed by the claimant or a signatory authorized by the claimant.
  • Consular or diplomatic missions or public international organizations should be notified.

External Links

uganda revenue authority
Uganda Tax card
budget form 2018
Africa Uganda business guide

Other

  • Value Tax is an indirect charge that applies to consumption.
  • It is imposed on specific items and services that are classified as taxable supplies locally produced or sold, and imported.
    • The return from the Value Added Tax (VAT) is allowed by the VAT Act for VAT which is paid through Diplomats, Diplomatic Missions, Consular Missions and Public International Organizations.

Source

Link

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