Uganda Revenue Authority (URA) informs all taxpayers that a new basis for payment has been introduced on the URA web portal (www.ura.go.ug) to cater for payment of 30% tax assessed in respect of matters before the Tax Appeals Tribunal for purposes of operationalising Section 15(1) of the Tax Appeals Tribunal Act.

This announcement was made by the Uganda Revenue Authority on 11 March 2025.

Section 15(1) of the Tax Appeals Tribunal Act provides for payment of 30% tax assessed or that part of the tax not in dispute, whichever is greater, before the matter is heard in the Tax Appeals Tribunal. Under the new basis for payment, a taxpayer who is required to pay 30% of the tax assessed shall generate a Payment Registration Number (PRN) by selecting “30% TAT payment” under “Basis of Payment” on the Payment Registration Page of the URA Web Portal.

Under the new basis for payment, a taxpayer who is required to pay 30% of the tax assessed shall generate a Payment Registration Number (PRN) by selecting “30% TAT payment” under “Basis of Payment” on the Payment Registration Page of the URA Web Portal.

1- The payment made under this option will not be applied against any outstanding tax liability of the taxpayer until the matter is disposed of by the Tax Appeals Tribunal;

2- Upon disposal of the matter, the taxpayer will be able to either apply for a refund of the 30% tax paid or utilize the payment to offset any other outstanding tax liability depending on the outcome of the case;

3- Where the tax not in dispute is greater than 30% of the tax assessed, the basis for payment will be either “Assessment” or “Audit” whichever is applicable.