Objecting to a URA tax assessment in Uganda: checklist
Pending verification: The exact current objection period and any deposit required on appeal. Treat the flagged points as provisional and confirm them before relying on them.
In brief
If you disagree with a URA assessment, you must object in writing within the statutory window. This checklist covers the objection and the next step.
Who it's for & when to use it
Who it's for: Taxpayers and their advisers.
When to use it: After receiving an assessment you wish to dispute.
When not to use it: As a substitute for paying any undisputed tax.
The checklist
1. Read the assessment
- Read the assessment and identify exactly what is wrong (income included, deductions disallowed, computation, rate).
- Note the date of service and the objection deadline.
2. Object in time
- Lodge a written objection within the statutory period of the assessment, stating the grounds precisely (Tax Procedures Code Act s.26).
- Pay or arrange the portion of tax not in dispute — a condition of a valid objection.
3. Engage and await the decision
- Respond to URA queries and provide the supporting documents; URA issues an objection decision (s.26).
4. Escalate if needed
- If dissatisfied, apply to the Tax Appeals Tribunal within its time limit (Tax Appeals Tribunals Act s.14).
Key authorities
- Tax Procedures Code Act, Cap. 343 (2023 Revision) — ss.26, 27.
- Tax Appeals Tribunals Act, Cap. 341 (2023 Revision) — s.14.
Checklist · Tax disputes.
Actively maintained.
Last reviewed 9 June 2026; next review due 9 June 2027.
This resource is a practitioner orientation and general information, not legal advice, and does not create an advocate–client relationship. It is AI-generated. Ugandan law changes and chapter and section numbers were revised in the 2023 Laws of Uganda. Verify every statute, rule, form, fee and authority against the current primary source — and the specific facts of your matter — before relying on it.