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By Mulengera Reporters
Uganda Revenue Authority (URA) Commissioner General John Musinguzi Rujoki has reminded businesses to comply with statutory tax filing and payment deadlines, highlighting the obligations facing employers, Value Added Tax (VAT)-registered taxpayers and businesses appointed as withholding tax agents.
In a tax education column published in New Vision on Thursday, October 22, 2026, under Ask the Commissioner General, Musinguzi explained the key taxes that newly registered businesses must consider, the returns they are required to file and the deadlines for meeting their obligations.
He said every business must register for and account for all applicable taxes in accordance with Uganda’s tax laws, depending on its activities and legal structure.
One of the key obligations is Pay As You Earn (PAYE), which is deducted at source from employees’ salaries, wages and other employment benefits.
Musinguzi explained that employers are responsible for filing PAYE returns and remitting the tax due to URA by the 15th day of the month following the month in which the deductions were made.
Businesses registered for VAT are similarly required to file their returns and pay any tax due by the 15th day of the month following the reporting period. VAT registration is mandatory for businesses whose annual taxable turnover exceeds sh300m.
He added that businesses appointed as withholding tax agents must deduct tax at the prescribed rates on applicable payments and remit it to URA within the required timelines.
According to Musinguzi, withholding tax of 6% applies to payments exceeding sh1m for taxable supplies, subject to the applicable legal requirements.
Payments for management or professional services attract withholding tax at 6% where the recipient is a resident and 15% where the recipient is a non-resident.
Businesses required to withhold tax must file the relevant return and remit the amount deducted by the 15th day of the month following the transaction.
Musinguzi also outlined the income tax obligations of individuals, companies and other non-individual entities.
He said income tax is charged on profits earned by a business, with individuals taxed according to the applicable individual income tax rates, while companies are subject to corporation tax.
The final income tax return and any outstanding payment are due by the last day of the sixth month following the end of the financial year.
For individuals, the provisional income tax return is due by the last day of the third month of the financial year. Tax payments are made in four instalments, falling due on the last days of the third, sixth, ninth and twelfth months.
For companies and other non-individual entities, the provisional return is due by the last day of the sixth month of the financial year, with payments made in two instalments by the last days of the sixth and twelfth months.
Musinguzi advised entrepreneurs to maintain accurate and complete business records, file all required returns within the statutory deadlines and pay taxes due on time.
He further explained that directors who receive salaries may account for their employment income through PAYE, while those earning income from additional sources must declare and account for such income through individual income tax returns, where required.
After registering a business with the Uganda Registration Services Bureau, entrepreneurs are expected to register with URA for the applicable tax types and ensure their taxpayer information is accurate and up to date.
Musinguzi said businesses should also ensure that their Taxpayer Identification Number is linked to the relevant Business Registration Number or National Identification Number where necessary.
He noted that timely compliance and proper record-keeping help businesses meet their legal obligations and support smooth operations.
URA provides tax education through workshops, taxpayer engagements, newspaper columns, radio and television programmes, as well as online learning resources, to help entrepreneurs understand their responsibilities and promote voluntary compliance. (For comments on this story, get back to us on 0705579994 [WhatsApp line], 0779411734 & 041 4674611 or email us at mulengeranews@gmail.com).
