How do I object to a URA tax assessment in Uganda?
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
The Tax Procedures Code Act lets a dissatisfied taxpayer object to an assessment within the statutory window, setting out the grounds precisely (s.26). URA reviews the objection and issues an objection decision. If you are still dissatisfied, you may apply to the Tax Appeals Tribunal (Tax Appeals Tribunals Act s.14), usually subject to depositing the tax in dispute or part of it.
A little more detail
Object in time and pay any undisputed tax — missing the window can leave the assessment final.
What to do next
See the URA-objection checklist and the objection-letter template.
The law
- Tax Procedures Code Act, Cap. 343 (2023 Revision) — s.26.
- Tax Appeals Tribunals Act, Cap. 341 (2023 Revision) — s.14.
Quick guide · 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.