By Mulengera Reporters
The year the Uganda Revenue Authority (URA) repeatedly warned about has officially arrived, bringing renewed focus to a message first amplified by blogger Ritah Kaggwa and earlier reported by Nile Post as Ugandans in the diaspora were urged to prepare for global tax disclosure requirements.
On December 30, 2025, Kaggwa used her Facebook platform to remind Ugandans living and working abroad that URA was finalizing plans to activate a system requiring the declaration of foreign income and assets.
The alert echoed a Nile Post story published on November 27, 2025, which detailed URA’s call for voluntary disclosure ahead of full enforcement in 2026.
As Uganda enters 2026, URA has now transitioned from awareness campaigns to active implementation.
The process is grounded in the Convention on Mutual Administrative Assistance in Tax Matters (MAAC) Implementation Act, Cap. 335, enacted in 2023, which allows Uganda to access financial and asset information from more than 125 countries where Ugandans may hold income, investments, or property.
URA has confirmed that by early 2026 it is already receiving automatic and structured financial data from foreign financial institutions, including details on bank accounts, properties, investments, and other income streams linked to Ugandan residents abroad. The authority indicated that this marks a critical shift from preparation to enforcement.
In the November 2025 Nile Post report, URA had urged Ugandans with undeclared foreign income or offshore assets to voluntarily regularize their tax affairs before enforcement commenced in 2026. According to the authority, which notice was meant to offer taxpayers a final opportunity to comply without facing penalties or audits.
URA has since reported that thousands of Ugandans in the Diaspora responded to the voluntary disclosure call, declaring income and assets previously outside the tax net. The authority said this early compliance helped expand the revenue base and reinforced trust between taxpayers and the tax system.
The authority emphasized that the implementation does not target ordinary remittances or lawful earnings already in compliance with tax obligations, but is intended to ensure equity by bringing offshore income and assets into the formal tax framework.
URA further noted that Uganda’s participation in international information-sharing arrangements places the country among globally compliant jurisdictions and strengthens transparency in cross-border financial dealings.
As 2026 progresses, URA has described the year as a defining moment in Uganda’s tax administration, supported by international cooperation, legal backing, and digital systems.
The authority reiterated that domestic revenue mobilization remains critical to national development and stressed that compliance with tax obligations is a shared responsibility for all citizens, regardless of where they earn their income. (For comments on this story, get back to us on 0705579994 [WhatsApp line], 0779411734 & 041 4674611 or email us at mulengeranews@gmail.com).
