The Uganda Revenue Authority (URA) has reminded taxpayers that the Income Tax (Amendment) Act, 2026 and the Excise Duty (Amendment) Act, 2026 became effective on July 1, 2026, following their assent into law.In a public notice issued to taxpayers, URA said the amendments should be taken into account when preparing and submitting tax returns and declarations.
The authority has urged taxpayers to review their records and make the necessary adjustments to ensure that their tax declarations reflect the new provisions.URA said the changes apply to returns for July 2026, August 2026 and subsequent months. This means taxpayers affected by the amendments are expected to ensure that their tax calculations and declarations are updated in line with the new legal requirements.The authority has specifically pointed out several types of returns that may require adjustments. These include Pay As You Earn (PAYE) returns, Excise Duty returns, Withholding Tax returns, Value Added Tax (VAT) returns and Gaming Tax returns, including both monthly and weekly returns.
The notice comes as URA continues to encourage taxpayers to keep their tax affairs up to date and comply with changes introduced through new tax laws. Taxpayers are expected to review the amended provisions and establish how they affect their individual businesses, employees and other tax obligations.URA has advised taxpayers who may be unsure about the changes or how to make the required adjustments to seek clarification from the authority before submitting their returns.
The authority said its offices and communication channels remain available to provide guidance.For more information, taxpayers can contact URA through its services email at services@ura.go.ug or call the toll-free line on 0800217000. They can also use 0323-444602 or 0323-444603, which are not toll-free numbers, or contact URA through WhatsApp on 0772140000.URA has also encouraged taxpayers to visit the nearest URA office for further assistance on the amended tax provisions and the returns affected by the changes.The public notice was first published on Wednesday, September 23, 2026. URA said the amendments should be considered for the affected tax periods beginning July 2026 and going forward.
