The Client

Service Charter
© March, 2020 edition

1 | URA Client Service Charter © 2019

2 | URA Client Service Charter © 2019
 Objectives of this Charter:

1 2 3
To communicate to It also spells out the To empower the
Taxpayers the service rights and obligations of Taxpayers to demand
standards we have set as our clients. timely and quality
well as declare our total services at all touch
commitment to better points.
service delivery.

3 | URA Client Service Charter © 2019

 MESSAGE FROM THE
COMMISSIONER GENERAL
Dear Esteemed Customers, you with personalized attention
that will create a memorable
It is with great pleasure that we experience at every encounter.
present the Uganda Revenue
Authority’s Client Service Charter, This Service Charter is one way
which re-affirms our commitment in which we can be directly
to provide high quality services to accountable to all our customers.
our customers. It sets a benchmark against which
our promise and customers’
URA has taken great strides in experience can be measured.
automating her services in a bid
to enhance your convenience We will always aspire to exceed
while relating with us and this has our customers’ expectations. We
led to tremendous improvement are committed to great customer
in turnaround times of service service and are looking forward to
delivery. We have also created serving you always.
a one-stop service center at
URA Tower, Nakawa Head office Doris Akol
where we aim to provide each of Commissioner General

4 | URA Client Service Charter © 2019

WHAT WE STAND FOR:
Our Mandate: URA Mission:
To assess, collect and account for We provide an environment that delivers
all Central Government tax revenue a delightful experience in revenue services
(including non-tax revenue) and to advise and business facilitation.
Government on revenue implications,
tax administration and aspects of policy
changes relating to all taxes as spelt out in Our Culture Statement:
the URA Act. At URA, we are a client focused and
responsiveorganization that attracts and
Our Strategic Direction: nurtures talent and innovation to deliver
Promote a taxpaying culture through a great client experience in an enjoyable
engaged citizenry, productive partnerships, environment.
leveraging technology, data and innovative
staff Our Core Values:
1. Agility
URA Vision: 2. Integrity
To be the centre of excellence and 3. Collabration
innovation in revenue administration. 4. Excellence

Client Value Proposition (CVP):

We promise excellent revenue services
everywhere, all the time at the lowest cost possible.

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 Rights of Taxpayers
1. You have a right to equity and fair 8. You will receive courteous and 14. You shall be given prior notice
treatment before the law; professional services at all times; whenever your premise(s) are to be
subjected to routine inspection or if
2. Tax laws and procedures shall be 9. You will receive timely, clear an audit is to be conducted;
applied consistently to you; and accurate responses to your
enquiries, complaints/requests; 15. Your tax account shall be
3. All your tax affairs shall be promptly updated for the tax paid;
handled with impartiality; 10. You will be availed with reasons 16. We shall maintain an updated
for decisions taken; database of your tax records;
4. You and your agent(s) shall
be presumed honest until proven 11. You shall be sensitized about 17. Where a tax refund is due to
otherwise; your tax obligations; you, we shall process it within the
prescribed time limits under the
5. You shall always pay the correct 12. Your tax objections shall be laws subject to budget refund limits;
tax; attended to in accordance with the
relevant laws & procedures; 18. We shall process your
6. Your tax affairs shall be kept tax returns, entries and other
secret and tax information in 13. You shall be facilitated to documents relating to your tax
our possession shall be used in exercise your right(s) of appeal affairs as stipulated under the
accordance with the law; both within the organization and relevant laws.
to an independent tax tribunal in
7. You and your authorized accordance with the law;
agent(s) shall be provided with clear,
precise and timely information;

6 | URA Client Service Charter © 2019

Obligations of Taxpayers
1. Ensure that you voluntarily register with Uganda 9. Make full disclosure of information and correct
Revenue Authority as a Taxpayer; declaration of all transactions at all times;

2. File correct Tax Returns, Customs Entries or any 10. Do not indulge in any form of tax evasion and
forms relating to taxes and other revenue; other illegal practices;

3. Pay the correct tax at the right time and place as 11. When you are importing or exporting cargo you
required by the relevant laws; may wish to use the services of a licensed customs
agent to complete Customs entries and related
4. In handling your tax matters, you and or your clearance formalities;
appointed agent(s) shall be expected to deal and
cooperate only with the Authority’s authorized staff; 12. When you are travelling ensure that you have
accurately completed all the necessary forms
5. Be honest with URA; before you reach the arrival/departure processing
point;
6. Treat URA staff fairly and with courtesy;
7. Let URA know if you need an interpreter; 13. Beware of and comply with customs
quarantine, wildlife, currency and passenger
8. Quote your Taxpayer Identification Number concession;
(TIN) for all dealings with URA. Comply with all the
taxation requirements and regulations; 14. Declare your goods on arrival and have them
ready for inspection.

7 | URA Client Service Charter © 2019

 Payment Platforms
URA has undertaken tax administration
reforms which has led to a shift from an
administrative to a self-assessment regime
and automation of Business processes in
order to improve institutional efficiency
and effectiveness. The following are the
available payment options we encourage
you to make use of.
• Bank payments {Electronic Funds Transfer
(EFT), Cheque, Cash, Real Time Gross Settlement
(RTGS), Swift Transfer and Demand Draft}
• Mobile Payments (MTN Mobile Money, Pay way,
Airtel Money)
• Visa/MasterCard Payment

8 | URA Client Service Charter © 2019

 Our Key Service Standards
Services Standards

Physical Queues • First come, first served

Hours of Operation • 8am-5pm, Monday to Friday (except public holidays)

• Border stations and other entry points work 24/7
• Our front office functions and service centers shall remain open during lunch times
• Our callcenter operates between 8am-5pm, excluding public holidays and Sundays. On
Saturday, our callcenter operates between 9am-3pm.

Acknowledge and resolve • We shall acknowledge and respond to all inquiries and complaints raised by letter, email,
complaints word of mouth, social media or phone in conformity with the service performance
standards.

Confidentiality • We shall treat all information from clients and stakeholders with confidentiality.

Duty drawbacks / refunds • 10 working days for clients under the fast track system. i.e. (those with high levels of
compliance)
• 30 working days for tax refunds and tax paid in excess from the date of submission
of tax returns e.g. (VAT, Income tax, Local Excise duty, Withholding Tax) and with
supporting documents for clients NOT under the fast track system.

Audits and Assessments • We shall give clients at least 10 days’ notice of our intention to conduct an audit and
provide an explanation to the clients on how we arrived at the taxes due and basis for
tax computation.
• We shall however, not provide prior notice before an investigation if an investigations is
to be conducted.
• We shall communicate to all our clients the assessment criteria used in determining their
tax liability in reference to the relevant ax laws.
9 | URA Client Service Charter © 2019
 Interest on late payment and • We shall compute and charge interest on outstanding liabilities.
penalties • We shall apply penalties on late filing as stated in the tax laws.
• We shall communicate to the clients the computation of interest and penalty charged
based on relevant sections of the law.

Objections • 45 days for VAT and Income Tax as harmonized by the TPC Act and a decision notice
will be served to the client within 90 days from the date of receipt of the objection.

Appeals • We shall inform all clients of their right to appeal to our decisions and we shall provide
them with information on how to appeal.

Processing of • 1 day for Green and Yellow channel entries from lodgment to providing release notices.
• All the clearance procedures are to be completed within 2 days (48 HRS). No exceptions.
Customs Entries

Licensing of Clearing • We shall provide all information on requirements from a clearing agent 4 months before
selecting clearing agents.
Agents • We shall review the licenses of clearing agents every year and the approved ones will be
communicate across all the available communication channels.

Exports • 20 minutes to process entries from lodgment to notice provision.

Examining Standard • Not more than 2 hours while physically examining standard goods against declaration
for few item entries.
goods • 1 day for the physical examination of assorted consignments against declaration.

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Bond cancellation • 48 hours for goods destined to ICDs.
• 7 days for goods transiting through the country.
• 30 minutes for goods destined for Uganda, from receiving the importer’s copy.
• When we cannot schedule an examination within these times, we will agree to a mutually
suitable time.

Motor vehicle First

• For every motor vehicle or asset that requires a logbook, we shall process the logbook
Registration and send it to the taxpayers account upon release of the declaration in Asycuda World.

Motor vehicle Post • For clients with all the requirements for any post Motor Vehicle registration needs, we
shall start and complete the process of registration for domestic taxes within the period
Registration stipulated in the law.

Providing Tax We shall provide a TIN to an Individual or Non-Individual within 48 hours (2 days) following the
submission of the required documentation;
Identification
Non-individuals include; Limited Companies; Partnerships; Diplomatic Missions; Government
Numbers (TIN) Institutions; Funded Projects; Local Authorities and NGOs

Withholding • We shall provide feedback on withholding tax exemption within two weeks from the
date of application.
Tax Exemption

Licensing Upon making payments and submission of applicable documents, We shall;

• Issue a duplicate logbook and number plates within 2 days,

• Enable transfer of motor vehicle ownership within 1 day,
• Issue receipts instantly for Other Non-Tax Revenues (ONTR) such as court fines and
bails,
• Enable the registration of motor vehicles within three hours from receipt of entries.

11 | URA Client Service Charter © 2019

 Tax Education information • We shall provide clients with information on their rights and obligations.
• We shall provide clients with tax-related information in various languages.
• We shall also provide all necessary tax information on all communication platforms.
• All tax education information and various reading materials shall be provided in a simple
and clear language.

Suggestion boxes • At each of our service points, we shall place a visible box for receipt of all suggestions
and complaints from clients and stakeholders on how our services can be improved.

Contact Person • For all our communication, we shall provide a contact person and their direct telephone
for the client to follow up.

Engagements • We shall hold routine engagements with clients and stakeholders about;
o Changes in the law
o Tax starter packs
o Taxes applicable
o Business processes
o Priority areas
• We shall inform them of the time and venue at least one week in advance.
• Communication on changes within the tax law shall be provided within one month after
enactment of those changes.

Client Appreciation days • We shall hold an annual clients appreciation day to reward the most compliant taxpayers
as per the well-defined recognition criteria.

12 | URA Client Service Charter © 2019

 Our Service Office Locations
CENTRAL REGION ( Kampala, Wakiso, Entebbe, Mukono)
s/n Station Location Tax Heads
URA Tower , plot M 193/4 Nakawa Industrial Area, P.O. Box 7279,
URA Head Office Domestic Taxes/Customs
Kampala
Katwe Branch Finance Trust Bank, Plot No 115 & 121. Domestic Taxes
Bwaise Branch Diamond Trust Bank, Bombo Road Domestic Taxes
William Street Post Bank, Plot 68/70 Domestic Taxes
Nakivubo Branch Diamond Trust Bank, Ham Shopping Domestic Taxes
William Street United Bank of Africa- Aponye Hotel Building Plot 17 Domestic Taxes
Kampala Road Diamond Trust Building opposite Cham Towers Domestic Taxes
Mukono Mukono T.C Domestic Taxes
Entebbe Entebbe Kitooro Domestic Taxes
Entebbe Entebbe Arrivals section, Airport Customs
Nansana Nansana T.C, Katonda-ya-bigera House Block 203 Hoima road Domestic Taxes
Nateete Plot 125; Next to new police station Nateete Birus Mall Domestic Taxes
Kyaliwajjala Plot 1667; Kyaliwajjala Namugongo Kira Road - Martyrs Mall. Domestic Taxes
 
NORTHERN REGION (East Nile and West Nile)
s/n Station Location Tax Heads
1 Vurra Vurra (UG/DRC-Border) Customs
2 Pakwach Pakwach TC Customs
3 Goli Goli (UG/DRC - Border) Customs
4 Padea Padea (UG/DRC- Border) Customs
5 Lia Lia (UG/DRC - Border) Customs
6 Oraba Oraba (UG/S Sudan-Border) Customs
7 Afogi Afogi (UG/S Sudan – Border) Customs

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 8 Elegu Elegu (UG/S Sudan – Border) Customs
9 Madi-opei Kitgum S/Sudan - Border Customs
10 Kamdini Corner Kamdini Customs
11 Arua Arua Town Customs/Domestic Taxes
12 Nebbi Nebbi Town Domestic Taxes
13 Koboko Koboko Town Domestic Taxes
14 Gulu Gulu Town Domestic Taxes
15 Moyo Moyo Town Domestic Taxes
16 Gulu Gulu Town Domestic Taxes
17 Kitgum Kitgum Town Domestic Taxes

18 Lira Plot No.5-7, Citadel Towers,3rd Floor, Obote Avenue, Lira Municipality Domestic Taxes

EASTERN REGION
1 Malaba Malaba (UG/Kenya border) Customs
2 Busitema Busia – Tororo junction Customs
3 Lwakhaka Kenya - Border Customs
4 Swam River Swam River Customs
5 Sigulu Sigulu Island (L. Victoria) Customs
6 Hamma Hamma Island (L. Victoria) Customs
7 Busia Busia (UG/Kenya border) Customs/Domestic Taxes
8 Mbale Plot1, Court road-Oval Plaza Customs/Domestic Taxes
9 Iganga Iganga Town Customs/Domestic Taxes
10 Jinja Plot 2A, Spare Road /Nadiope Junction Customs/Domestic Taxes
11 Tororo Tororo Town Domestic Taxes
12 Soroti Soroti Town Domestic Taxes
13 Moroto Moroto Town Domestic Taxes
 

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 WESTERN REGION
1 Bunagana Ntungamo Customs
2 Cyanika Cyanika (UG/Rwanda) Customs
3 Katuna Katuna (UG/Rwanda) Customs
4 Ishasha River Ishasha (UG/DRC border) Customs
5 Mirama hills Mirama (UG/Rwanda) Customs
6 Kikagati Kikagati (UG/TZ border) Customs
7 Bugango Bugango (UG/TZ border) Customs
8 Kamwezi Kamwezi Customs
9 Mbarara Plot 3 B, Stanley Road Customs/Domestic Taxes
10 Kabale Kabale Town Domestic Taxes
11 Rukungiri Rukungiri Town Domestic Taxes
12 Mubende Mubende Town Domestic Taxes
13 Bushenyi Ishaka Town Domestic Taxes
14 Ntungamo Ntungamo Town Domestic Taxes
15 Ibanda Ibanda KazRut House Plot 34 Domestic Taxes
Wotonava Building (Building with Letshego) Plot 316 Mutukula
16 Kyotera Domestic Taxes
Road
MID - WESTERN REGION
1 Mityana Mityana T.C Domestic Taxes
2 Masaka Plot 31, Kampala Road, Masaka Municipality Customs/Domestic Taxes
3 Mutukula Mutukula (UG/TZ border) Customs
4 Mpondwe Mpondwe (UG/DRC border) Customs
5 Ntoroko Ntoroko (L. Albert shores) Customs
6 Busunga Busunga (UG/DRC) Customs
7 Fort portal Fort Portal Town Customs/Domestic Taxes
8 Hoima Hoima Town Domestic Taxes
9 Masindi Masindi Town Domestic Taxes
10 Kasese Kasese Town Domestic Taxes
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 Contact us:
Toll free helpline (Callcenter): 0800117000
Email: [email protected] | Whistleblowing: +256-417-222-222 (or) +256-417-442-081/2
Website: www.ura.go.ug | Service guide: web.ura.go.ug | Facebook: @URApage
Twitter: @URAuganda

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