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URA Tower. Inset is URA CG John Rujoki Musinguzi.
The Uganda Revenue Authority (URA) has announced a temporary waiver of penalties and fines for undeclared and falsely declared goods, provided they are cleared by Customs by the end of June 30, 2026.
The scheme is intended to encourage taxpayers to regularize their tax affairs and facilitate the clearance of goods currently stuck in warehouses as the financial year draws to a close.
According to URA Commissioner General John Musinguzi, eligible taxpayers must pay the full principal tax due without delay and ensure that their consignments are properly declared and cleared by Customs, with all taxes fully paid, by the end of the day on June 30, 2026.
”The subject waiver applies strictly to consignments that are declared and cleared by Customs, with fully paid taxes by the end of the day on June 30, 2026,” said Musinguzi.
In addition, taxpayers must submit a fully signed Request to Settle Offence (Form C35) and a signed Compounding Agreement.
Musinguzi emphasized that the waiver is conditional on the taxpayer’s express commitment to remain compliant in future periods and applies only to undeclared or falsely declared goods, explicitly excluding outrightly smuggled goods.
”Please note that this waiver is conditional upon the taxpayer’s express commitment to remain compliant in all subsequent periods,” noted Musinguzi. ”Furthermore, this window applies only to undeclared or falsely declared goods to Customs, and strictly excludes outrightly smuggled goods.’
