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Uganda: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated on a regular basis. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 7 April 2020

The Uganda Revenue Authority (URA) has put in place measures of a tax administration nature to support taxpayers in meeting their obligations during this unprecedented time. These include:

  • Extension of time for two months from 31 March 2020 to 31 May 2020 within which to file corporation tax returns for September year ends;
  • Extension of time from 15 April to 30 April within which to file the March 2020 monthly returns of PAYE, VAT, Local Excise Duty, Withholding Tax and Lotteries and Gaming returns. However the date of payment was not extended and remains 15 April 2020.
  • Deferment of tax payments due in March and April 2020 under instalment arrangement MOU’s to May 2020.
  • Waiver of penalty and interest upon voluntary disclosure. A taxpayer who makes any voluntary disclosure during the months of March and April 2020 and pays the principal tax, shall have their penalty and interest remitted in accordance with the law. 
  • Encouragement of use of online services. Most services are online and there are some staff in the office to facilitate tax payers.

Additional Information (PDF 75 KB)

Additional information regarding employment-related measures, economic stimulus measures and other meausers.