In Uganda, public service vehicle (PSV) owners are required to pay advance tax before registering or renewing their vehicle licenses. This guide will walk you through the process of applying for PSV Advance Tax, including the required documents, fees, and how to pay.
Online Application Procedure
- Log into the URA Portal
- Visit the Uganda Revenue Authority (URA) online tax portal.
- Enter your URA PIN and password to log into your account.
- Select Payment Registration
- Once logged in, click on the Payment icon and select Payment Registration.
- Choose the Tax Obligation and Period
- Select Income Tax as the tax head.
- Under Tax Sub-Head, select Advance Tax.
- Choose Self-Assessment Tax under Payment Type.
- Select the appropriate tax period (e.g., Jan 2019 to Dec 2019).
- Choose the mode of payment (cash, cheque, RTGS).
- Download Payment Slip and Make Payment
- After selecting your tax period and payment mode, click Submit to generate a payment slip.
- Proceed to make the payment using the slip and retain the receipt as proof of payment.
In-Person Application Procedure
- Visit URA Office
- Go to the Office of the Commissioner General, Directorate of Taxes, at the Uganda Revenue Authority.
- Present Required Documents
- Submit the following documents to the revenue officer:
- Certificate of Incorporation
- Vehicle Log Book
- Vehicle Tax Clearance Certificates
- Letter of Application for Advance Tax Registration
- Invoice (Importation papers)
- Personal Identification Number (PIN)
- PSV License
- Submit the following documents to the revenue officer:
- Complete the Application Form
- The revenue officer will provide the Advance Tax application form. Complete this form with the necessary details.
- Assessment and Payment
- The officer will assess the application and determine the advance tax payable.
- Proceed to make the payment at the bank and submit the payment receipt as proof of tax paid.
- Receive Advance Tax Certificate
- After payment, you will receive the Advance Tax Certificate.
Required Documents
- Certificate of Incorporation
- Vehicle Log Book
- Vehicle Tax Clearance Certificates
- Letter of Application for Advance Tax Registration
- Invoice (Importation Papers)
- Personal Identification Number (PIN)
- PSV License
Eligibility
- All owners of public service vehicles (PSVs) and commercial vehicles in Uganda are required to pay advance tax, which includes locally registered and foreign-registered vehicles.
Fees
- Advance Tax Fee: Based on vehicle type and capacity. Examples include:
- For load-carrying vehicles (vans, pick-ups, trucks, etc.): UGX 50,000 per ton for vehicles over 2 tonnes per year.
- For passenger-carrying vehicles (saloons, minibuses, buses): UGX 2,000 per passenger per month, or UGX 600,000 per year, whichever is higher.
- For PSV drivers and boda bodas: UGX 20,000 per passenger annually.
Processing Time
- Maximum processing time is 2 weeks.
Validity
- The advance tax is valid for 1 year, after which renewal is required.
Office Locations & Contacts
- Uganda Revenue Authority (URA) – Head Office
Physical Address: Plot M193/M194, Nakawa Industrial Area, Kampala, Uganda
Postal Address: P.O. Box 7279, Kampala, Uganda
Toll-Free Number: +256 800117000
Email: [email protected]
Website: URA Official Website
Need for the Document
The PSV Advance Tax is required to ensure that owners of public service vehicles comply with tax regulations before registering or licensing their vehicles. It helps the government maintain order in the transport sector and ensures that the operators are contributing to the national revenue.
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Other Uses of the Document
- The Advance Tax Certificate is necessary to operate a public service or commercial vehicle in Uganda. It confirms that the tax has been paid and that the vehicle owner is compliant with local tax laws.
By following the steps outlined above, you can successfully apply for and pay the PSV Advance Tax to legally operate your public service or commercial vehicle in Uganda.
