The Uganda Revenue Authority (URA) has announced a temporary waiver of penalties and fines for taxpayers with undeclared or falsely declared goods that were cleared through Customs. The move is aimed at giving traders and importers an opportunity to voluntarily regularize their tax obligations before the end of June.
According to a public notice issued by URA, taxpayers who have outstanding liabilities arising from undeclared or falsely declared goods can benefit from the waiver if they meet specific conditions. The tax body says the initiative is intended to encourage compliance while helping businesses settle their tax matters without facing additional financial penalties.
To qualify for the waiver, affected taxpayers must pay the full principal tax due on the goods. URA has emphasized that the taxes must be fully paid and the consignments declared and cleared by Customs no later than the end of the day on June 30, 2026. Failure to meet this deadline will make taxpayers ineligible for the relief.
In addition to paying the principal tax, eligible taxpayers are required to submit a fully signed Request to Settle Offence, commonly known as Form C35, together with a signed Compounding Agreement. These documents form an important part of the process through which taxpayers formally acknowledge and resolve their tax obligations under the scheme.
“This waiver provides taxpayers with an opportunity to voluntarily regularize their tax affairs, settle outstanding principal taxes, and move forward in full compliance with customs laws. We encourage all eligible taxpayers to take advantage of this window before the June 30, 2026 deadline,” said the Commissioner General of the Uganda Revenue Authority.
The Commissioner General added that the waiver demonstrates URA’s commitment to supporting voluntary compliance while ensuring fairness in tax administration. He urged affected taxpayers to act promptly and take advantage of the opportunity before the deadline expires.
URA further noted that the waiver is conditional. Beneficiaries must commit themselves to remaining compliant with tax laws in future periods. The authority says the initiative is designed not only to recover outstanding taxes but also to strengthen voluntary compliance among taxpayers.
However, URA clarified that the waiver does not apply to outrightly smuggled goods. The scheme is strictly limited to goods that were cleared through Customs but were either not declared correctly or were falsely declared. Cases involving smuggling remain subject to the full force of the law.
The announcement is expected to provide significant relief to traders who may have accumulated penalties and fines over tax declaration issues. With the June 30 deadline fast approaching, URA is urging all eligible taxpayers to take advantage of the opportunity and regularize their tax status before the waiver window closes.
The tax authority has encouraged members of the public seeking further information to contact URA through its toll-free lines, website, email, or official social media platforms. URA says the initiative reflects its commitment to supporting compliance while continuing its mission of developing Uganda together.
