Disagree with a URA assessment? The clock starts the day you receive it
Objections to tax assessments have strict time limits. Miss them and an assessment can become final, however wrong it is.
The best time to prepare for a tax dispute is when you file the return.
Businesses often receive an additional assessment from the Uganda Revenue Authority after an audit, and set it aside while they gather documents. That delay can be costly: the Tax Procedures Code Act sets a deadline for lodging an objection, generally 45 days from the date the assessment is served.
An objection is lodged through the URA portal and should set out clearly why you disagree, supported by your records: invoices, contracts, bank statements and earlier returns.
If the objection decision goes against you, you can apply to the Tax Appeals Tribunal for review. Part of the disputed tax is usually payable before the Tribunal hears the case, so plan for that cash early.
General information and opinion, not legal advice. Speak to an advocate about your own situation.
