How to object to a URA tax assessment in Uganda
In brief
If you disagree with a URA tax decision (such as an assessment), you must first object to the Uganda Revenue Authority before going to a tribunal. Under the Tax Procedures Code Act, Cap. 343, a person dissatisfied with a tax decision may lodge an objection with the Commissioner General within forty-five days of receiving notice of the decision, in the prescribed form, stating the grounds and supporting evidence (s.26). The Commissioner General reviews it and makes an objection decision (s.27). A person still aggrieved may apply to the Tax Appeals Tribunal for review (Tax Appeals Tribunals Act, Cap. 341, s.14).
1. Governing law
The Tax Procedures Code Act, Cap. 343 governs objections to tax decisions. A person who is dissatisfied with a tax decision may lodge an objection with the Commissioner General within forty-five days after receiving notice of the tax decision; the objection must be in the prescribed form, state the grounds on which it is made, and contain sufficient evidence to support it (s.26(1)–(2)). Where the objection is to an assessment, the Commissioner General may require that the taxpayer has furnished the relevant return (and, in practice, paid the tax not in dispute) before considering it (s.26(3)). The Commissioner General then makes an objection decision — allowing the objection in whole or part or disallowing it (s.27, 'review of objection decision'). A person who is aggrieved by a taxation decision of the Uganda Revenue Authority may apply to the Tax Appeals Tribunal for review of that decision (Tax Appeals Tribunals Act, Cap. 341, s.14); the tribunal is a specialist body, and a further appeal on a question of law lies to the High Court. Strict time limits apply at each stage, so act promptly. 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.26 (objection to a tax decision: lodge with the Commissioner General within forty-five days of notice; prescribed form, grounds and supporting evidence; return-furnished requirement for assessment objections); s.27 (review/objection decision by the Commissioner General).
- Tax Appeals Tribunals Act, Cap. 341 — s.14 (a person aggrieved by a taxation decision of the URA may apply to the Tax Appeals Tribunal for review); s.16 (application for review). A further appeal on a question of law lies to the High Court.
3. Practical guidance
Read the tax decision/assessment and note the date you received it — the 45-day objection clock runs from that (s.26(1)).
Lodge an objection with the Commissioner General in the prescribed form, stating clear grounds and attaching supporting evidence (s.26(2)).
Ensure the relevant return is filed (and pay the tax not in dispute) so the objection can be considered (s.26(3)).
Await the Commissioner General's objection decision (s.27); if unfavourable, apply to the Tax Appeals Tribunal for review within its time limit (Cap. 341, s.14).
From the Tribunal, a further appeal on a point of law lies to the High Court — get advice and watch every deadline.
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.