Tax Compliance & Advisory
Tax compliance in Uganda is demanding. URA’s systems — EFRIS, the online return portal, withholding tax mechanisms, and transfer pricing documentation requirements — create real obligations that carry real penalties when missed. At James Ok and Partners, CPA, we manage the full tax cycle for our clients as a registered URA Tax Agent, so compliance is handled correctly, on time, every time.
Our Tax Registration
We are registered as a Tax Agent with the Uganda Revenue Authority under the Tax Procedures Code Act, 2014 (Registration No. CR01252093654 / MB01262157062). This authorises us to represent clients before URA — filing returns, responding to queries, handling audit correspondence, and appearing at the Tax Appeals Tribunal where required.
Tax Compliance Services
Corporate Income Tax — computation of chargeable income, preparation and filing of annual returns under the Income Tax Act, Cap 340. We manage provisional tax, final tax, and instalment payment schedules.
Value Added Tax — monthly VAT return preparation and filing under the VAT Act, Cap 349; EFRIS compliance support; VAT registration advisory; and management of input/output tax reconciliations. Standard rate: 18%.
Pay As You Earn (PAYE) — monthly payroll tax computation, filing, and reconciliation. We prepare payslips, NSSF schedules, and Local Service Tax computations as part of a complete payroll service.
Withholding Tax — computation, deduction guidance, and monthly filing for WHT on payments to contractors, service providers, dividends, interest, and royalties.
Personal Income Tax — return preparation and filing for individuals, sole traders, and expatriates working in Uganda.
Excise Duty and Stamp Duty — compliance support for applicable entities.
Tax Advisory Services
Beyond compliance, we advise clients on how Uganda’s tax laws apply to their specific circumstances — before transactions are structured, not after.
Tax health checks and pre-audit reviews — we identify exposures before URA does. A tax health check typically covers the last three years of compliance across all tax heads and produces a written report with recommended remediation steps.
Tax planning and structuring — for SMEs, corporates, and not-for-profits. We advise on available exemptions, applicable reliefs, and structuring options within the law.
Transfer pricing — documentation in line with the Income Tax (Transfer Pricing) Regulations, 2011 and OECD Transfer Pricing Guidelines, for entities with related-party transactions.
NGO and not-for-profit tax matters — income tax exemption status applications and renewals, donor tax matters, and compliance with the URA Public Notice on PSI/NGO obligations.
Voluntary disclosure and tax amnesty — where a client has historic non-compliance, we advise on and manage the voluntary disclosure process to minimise penalties.
URA Representation and Dispute Resolution
Where URA raises a query, issues an amended assessment, or commences an audit, we represent the client at every stage. This includes responding to information requests, attending URA meetings, filing objections under the Tax Procedures Code Act, 2014, pursuing alternative dispute resolution, and — where necessary — filing appeals before the Tax Appeals Tribunal.
We do not walk away after filing a return. If URA comes back, we are there.
Discuss Your Tax Position
Whether you need a compliance review, help with an overdue return, or advice on a specific transaction, contact CPA James Okello directly.
Tel: +256 788 822 204
Email: james@jamesokpartners.com