a. Tax Identification Number:
Anyone intending to do business in Uganda is required to be tax registered for both the directors (personal TIN) and company (business TIN). It is the main identifier.
b. VAT registration:
This is recommended for persons intending to supply taxable supplies and expect the turnover threshold of more than UGX 50 Million p.a.
c. Registration as an Investment Trader:
This is for a person planning to supply taxable supplies in the future. Registration as an Investment Trader for tax purposes allows one to claim a refund of VAT input tax suffered in the period prior to making taxable supplies provided the period does not exceed two years.
d. Pay- As- You- Earn (PAYE)
Employers are also required to register for Pay As You Earn (PAYE). Every employer is required to deduct monthly taxes from liable employee’s salary payments and any other employment benefits whether monetary or in kind Fill out application forms for both the directors and for the company. These can be got from any URA Domestic taxes office across the country or at the UIA offices. Tax registration is free of charge.
Documents to attach.
- Copy of Certificate of Incorporation
- Copy of Company Form 7 indicating directors particulars
- Proof of location of business e.g. copy of tenancy agreement.
- Copies of the identifications of the directors.
In the case of VAT registration, URA will conduct an inspection to verify the business existence and information submitted.
In the case of registration as an investment trader (must hold an Investment License), URA will require that you issue an undertaking and security guaranteeing the repayment of any tax refunded if you do not make taxable supplies within the registered period.
PAYE file number is given automatically the investors indicates s/he is going to employ people during TIN registration. This does not require a separate registration step.
Particular rates are applied depending on the amount an employee earns in a year of income for instance 10% for amounts exceeding Ushs.1,560,000 and the amounts increase as the income increases up to 30%
Taxpayer Services (TPS) Desk
Uganda Revenue Authority
Crested Towers, Tall Tower