How to apply for a tax clearance certificate in Uganda
In brief
A tax clearance certificate (TCC) is proof from the Uganda Revenue Authority that a taxpayer has complied with their tax obligations. Under the Tax Procedures Code Act, Cap. 343, s.50, certain taxpayers must obtain a TCC — those supplying goods or services to the Government, those providing warehousing or clearing-and-forwarding services, and (if required) passenger or freight transporters with a goods vehicle of two tonnes or more — and any person who requires a TCC applies to the Commissioner General for it as proof of tax compliance. You apply through URA, typically after filing returns and clearing arrears.
1. Governing law
Section 50 of the Tax Procedures Code Act, Cap. 343 governs tax clearance certificates. It requires a TCC, obtained from the Commissioner General as proof of compliance with the taxpayer's obligations, in defined cases: a taxpayer providing a passenger or freight transport service with a goods vehicle of a capacity of two tonnes or more, if required by the competent authority (s.50(1)); a taxpayer providing warehousing or clearing and forwarding services (s.50(2)); and a taxpayer supplying goods or services to the Government (s.50(3)). More generally, any person who requires a tax clearance certificate applies to the Commissioner General for it as proof of tax compliance (s.50(4)). In practice a TCC is also asked for in other contexts (for example public procurement bids and some licence or permit applications), and URA issues it once the applicant's returns are filed and any tax due is paid or under an agreed arrangement. Application is made to URA (commonly through its online portal). Statutory text verified against the consolidated Laws of Uganda as at 31 December 2023. Sourced from the Uganda Legal Information Institute (ulii.org).
2. Key statutes & rules
- Tax Procedures Code Act, Cap. 343 — s.50 (tax clearance certificate: required of transporters with a 2-tonne+ goods vehicle if required (s.50(1)), warehousing and clearing-and-forwarding providers (s.50(2)), and Government suppliers (s.50(3)); any person who requires a TCC applies to the Commissioner General as proof of compliance (s.50(4))).
3. Practical guidance
Check whether you need a TCC — Government suppliers, warehousing/clearing-and-forwarding providers, and certain transporters must have one (s.50), and procurement or licence processes often ask for it.
Bring your tax affairs up to date: file outstanding returns and pay any tax due (or agree a payment arrangement).
Apply to the Commissioner General (URA) for the certificate as proof of compliance (s.50(4)) — usually via the URA portal.
Quote your TIN and resolve any flagged arrears or non-filings, which will hold up the certificate.
Note the validity period stated on the certificate and renew before it expires if you still need it.
This note is a practitioner orientation, not legal advice, and does not create an advocate–client relationship. Ugandan law changes and chapter and section numbers were revised in the 2023 Laws of Uganda. Verify every statute, rule and authority against the current primary source — and the specific facts of your matter — before filing or relying on it.