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Uganda Revenue Authority requires new method for prepaying 30% of tax assessed prior to Tax Appeals Tribunal hearing

17 March 2025

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Tax Alerts, National/Federal Taxation, G...

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Uganda

Effective immediately, the Uganda Revenue Authority mandates a new method be used to remit the requisite 30% of assessed tax that must be paid before a case is heard by the Tax Appeals Tribunal (TAT).Payments will be held separately and not applied to outstanding tax liabilities until the TAT resolves the matter.Clients may apply for a refund or offset the 30% payment against other liabilities post-resolution, depending on the case outcome. The Uganda Revenue Authority (URA) on 11 March 2025, published a notice stating that, effective immediately, a new method must be used to pay the 30% of tax assessed in...