A tax clearance certificate Uganda (TCC) is an official document issued by the Uganda Revenue Authority (URA) confirming that a taxpayer has complied with all tax obligations, including filing returns and paying due taxes. The certificate is often required for bidding on government tenders, renewing business licenses, or transferring large sums of money abroad.
Taxpayers can apply for a TCC online through the URA web portal or in person at any URA office. The process ensures transparency, accountability, and proof of compliance with Uganda’s tax laws.
Apply Online
Step 1: Log in to your URA account via the Uganda Revenue Authority web portal.
Step 2: Under the e-Services tab, select Tax Clearance Certificate (TCC) and click on the icon to start the application.
Step 3: Choose the type of TCC Annual or Transactional.
- For an Annual TCC, enter the tax period for which clearance is required.
- For a Transactional TCC, provide addressee details (TIN, name, business name, contact, and email), the purpose of the certificate, tax period, and preferred payment method (cash, cheque, or RTGS).
Step 4: Complete all required fields and click Submit.
Step 5: Print the acknowledgement receipt generated and check your email for confirmation.
Step 6: URA will process your application and, upon approval, send the Tax Clearance Certificate as an email attachment.
Online applications are processed within two working days, and the TCC is issued electronically to both the applicant and the addressee.
Apply In-Person
Applicants can also apply manually by visiting any URA office. Bring the following documents:
- Tax Identification Certificate (TIN)
- Proof of income
- Audited financial statements
- Business registration certificate
- Articles and Memorandum of Association
You’ll receive a Tax Clearance Certificate application form to fill. A URA officer will assess your compliance, calculate any tax payable, and direct you to make payment at the cashier’s desk. After settling outstanding taxes and submission fees, the TCC will be issued.
Required Documents
To qualify for a tax clearance certificate Uganda, ensure that:
- The taxpayer’s registration profile is updated.
- All tax returns for registered tax types are submitted.
- Directors or partners of non-individual entities have filed their personal returns.
- All taxes due have been paid or a Memorandum of Understanding (MoU) to pay exists.
- Supporting documents include:
- Tax Identification Certificate (TIN)
- Proof of income or audited accounts
- Business registration certificate
- Articles and Memorandum of Association
Eligibility
Eligible applicants include:
- Providers of passenger transport and freight services (vehicles with a load capacity above 2 tons).
- Businesses offering warehousing, clearing, or forwarding services.
- Companies supplying goods or services to government entities.
- Entities transferring funds exceeding 2,500 currency points abroad.
- Any taxpayer seeking official proof of compliance.
Fees
The fees for the tax clearance certificate Uganda vary depending on the size and revenue of the company. URA officers will advise the applicable rate during assessment.
Validity
The Tax Clearance Certificate is valid for twelve months from the date of issue. Annual certificates are typically issued to taxpayers who have been compliant for at least three years.
Processing Time
Processing takes a maximum of two working days, after which URA sends the certificate or rejection notice via email.
Office Location and Contact
Uganda Revenue Authority (URA)
Head Office: Plot M193/M194, Nakawa Industrial Area, Kampala
P.O. Box 7279, Kampala, Uganda
Toll-Free: +256 800 117000
Email: [email protected]
Website: www.ura.go.ug
Instructions
Applicants must ensure all taxes, returns, and compliance obligations are met before applying. The TCC system automatically rejects incomplete or non-compliant applications. Reasons for approval or rejection are documented in URA’s database, and applicants receive official communication within two working days.
Purpose of the Certificate
The tax clearance certificate Uganda serves as official evidence of tax compliance. It is essential for:
- Bidding for government tenders and contracts.
- Applying for liquor licenses.
- Employees leaving service or seeking new employment.
- Clearing and forwarding agents seeking renewal or registration.
- Any taxpayer wishing to demonstrate compliance to financial institutions or authorities.
Information Which Might Help
The TCC is a compliance enforcement tool designed to encourage consistent filing and payment of taxes. It assures third parties that the taxpayer has fulfilled all obligations under URA’s legal framework.
