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URA extends Return Filing Deadline for December returns

Admin Trumpet by Admin Trumpet
January 21, 2021
in Business, News
0
Uganda Hires American Company to enforce Rental Tax Compliance

John Rujoki the Commisiner General of URA. URA will be the primary end user of information and reports generated by the rental tax compliance system (file photo)

Uganda Revenue Authority has further extended the return filing date from 20th January 2021 to 22nd January 2021, for the returns of the month of December 2020. This follows a previous extension from the law stipulated date of 15th January 2021.

According to section 16 (8) of the Tax Procedures Code (TPC) Act, the applicable time frame for lodging a return, in case of Gaming tax, Withholding Tax (WHT), Pay as You Earn (PAYE), Value Added Tax (VAT) and local Excise duty, for each tax period, shall be within fifteen days after the end of the tax period.

The Commissioner is the Custodian of domestic tax laws and the TPC Act, in Section 16 (1), grants him/her the right to prescribe the form and determine the manner in which returns should be filed.

It’s upon this backing that the Commissioner deemed it fit to grant an extension for filing returns for the month of December 2020. The allowance is a business facilitation measure to encourage tax compliance in recognition of the exceptional circumstances where Ugandan business owners failed to meet the return filing deadline during the election period.

Taxpayers should note that taxes due for filing are Gaming tax, Withholding Tax (WHT), Pay as You Earn (PAYE), Value Added Tax (VAT) and local Excise duty.

We encourage taxpayers to take advantage of this window of grace by making all outstanding payments and complying to avoid penalties and interest associated with failure to file returns and payment of these taxes.

Tags: Uganda Revenue AuthorityURA
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