URA objection letter template (Uganda)
In brief
A precedent objection letter to URA disputing a tax assessment.
When to use this
When you disagree with a URA assessment and must object in writing in time.
When a bespoke document is needed instead: After URA’s objection decision — escalate to the Tax Appeals Tribunal.
The template
A precedent only. Replace every [PLACEHOLDER] with your own details; it contains no real party data. Have it reviewed before use.
Heading
THE COMMISSIONER, [DOMESTIC TAXES / CUSTOMS], Uganda Revenue Authority
[ADDRESS]
[DATE]
Subject
RE: OBJECTION TO ASSESSMENT NO. […] — [TAXPAYER NAME], TIN […]
1. The assessment objected to
1.1 We act for / are the above taxpayer and object to the assessment dated [DATE] for UGX [AMOUNT] in respect of [tax head] for the period [PERIOD].
2. Grounds of objection
2.1 The grounds are: (a) [income wrongly included — UGX [AMOUNT]]; (b) [allowable deductions/input VAT disallowed in error — UGX [AMOUNT]]; (c) [a computation or rate error]; and (d) [any reliefs/credits not applied].
3. The taxpayer’s position
3.1 On the correct figures, the assessable amount/tax should be UGX [AMOUNT], as shown in the attached computation and supporting documents.
4. Relief sought
4.1 We request that the assessment be [withdrawn / amended and reduced to UGX [AMOUNT]].
5. Tax not in dispute
5.1 The portion of tax not in dispute, UGX [AMOUNT], has been paid / will be paid by [DATE], as the law requires for a valid objection.
6. Enclosures & signature
6.1 Enclosed: the computation; financial statements; invoices/receipts; and any relevant correspondence.
6.2 Yours faithfully, ____________ (Taxpayer / registered tax agent) TIN/Contact: [DETAILS]
Drafting notes
- In time
- Lodge the objection within the statutory objection period after service of the assessment — a late objection may be invalid.
- Precise grounds
- State each ground precisely with figures and supporting documents — vague objections fail.
- Pay undisputed tax
- Pay or arrange the portion of tax not in dispute, which is a condition of a valid objection.
- Keep proof
- Lodge through the URA portal/registry and keep proof of lodging and the objection number.
Execution requirements
- The taxpayer or tax agent signs and lodges the objection with URA in time.
- URA considers the objection and issues an objection decision (Tax Procedures Code Act s.26).
- If dissatisfied, apply to the Tax Appeals Tribunal within its time limit.
Governing law & citations
Governed by the Tax Procedures Code Act, Cap. 343 (2023 Revision), s.26.
- Tax Procedures Code Act, Cap. 343 (2023 Revision) — s.26.