The Uganda Revenue Authority (URA) has advised taxpayers to file and pay their monthly taxes earlier than usual this week, citing possible disruptions linked to the general elections scheduled for Thursday.
In a public notice, the tax body urged taxpayers to submit returns for value-added tax, pay-as-you-earn, withholding tax and other statutory levies by Monday, January 12. Ordinarily, under Ugandan law, such taxes fall due on the 15th day of every month.
The advisory comes amid public anxiety over the stability of internet services during the polling period. Uganda’s tax system relies heavily on digital self-assessment platforms, meaning any interruption in connectivity could prevent taxpayers from meeting the statutory deadline.
“Timely compliance will help taxpayers avoid penalties and interest arising from late payment of taxes,” the URA said in its notice.
However, tax experts have pointed out that the guidance does not alter the legal deadline. Trevor Bwanika, an associate director at PwC Uganda, noted that while the commissioner is mandated to guide the public, the law still provides that taxes are due on the 15th.
“The law has not changed. This is essentially an alert to create awareness so that people do not miss the deadline,” Bwanika said.
The issue is further complicated by the fact that January 15 falls on election day, which is also a public holiday. Under the Interpretation Act, when a statutory deadline falls on a public holiday or a Sunday, it is typically extended to the next working day.
Some players in the business community have criticized the URA’s call for early payments, arguing that it adds pressure on firms already grappling with a slow start to the year and election-related uncertainty. Justin Osillo, a partner at TGS Osillo, questioned why the authority did not instead consider extending the deadline.
“Why don’t you move this deadline ahead instead of carrying it forward?” Osillo asked, suggesting that an extension would offer more practical relief to taxpayers.
Non-compliance with tax deadlines attracts stiff penalties. Failure to file a return on time can result in a fine of 200,000 shillings or 20 percent of the tax due, whichever is higher.
Although authorities have said there are no plans to shut down the internet, the URA’s advisory suggests a precautionary move aimed at protecting both taxpayers and government revenue from any unforeseen technical or social disruptions during the election period.
