On 25 March 2020, the Uganda Revenue Authority (URA) has published a public notice unveiling tax measures to support taxpayers during the COVID-19 pandemic. The main measures in relation to tax obligations are:
- Taxpayers whose accounting period is in September and filing deadline is 31 March 2020 have been granted an extension to file returns by two months to 31 May 2020. All penalties related to late submission of these returns shall be remitted if the returns are filed on or before 31 May 2020.
- Taxpayers whose returns for March 2020 are due by the 15 April 2020 and are unable to file are granted an extension to file. The new due date for filing is 30 April 2020. This is in relation to the following tax types:
- Value Added Tax (VAT)
- Pay As You Earn (PAYE)
- Local Excise Duty
- Withholding Tax
- Taxes under the Lotteries and Gaming Act
- Penalties for late filing of tax returns for February 2020 that were due on 15 March 2020 shall be remitted if the returns are filed on or before 31 March 2020.
- Payment of taxes under Instalment arrangements Taxpayers who executed Memoranda of Understanding (MOU) and who have payments due in the months of March and April 2020 will have the option to defer and reschedule these payments. The terms of the MOU will accordingly be restructured for the payments to be resumed in May 2O20. The Taxpayers should however note that this is not a waiver or write off; the outstanding taxes will still be paid in full in accordance with the provisions of the law.
- A taxpayer, who makes any voluntary disclosure during the months of March and April 2020 and pays the principal tax liability, shall have their interest and penalty remitted in accordance with the law.
