The Uganda Revenue Authority published guidance on 22 January 2021 on How to Become Tax Compliant. The guidance covers general registration requirements and the return and payment deadlines for individual income tax, corporate income tax, VAT, and others. This includes the following deadlines:

Individual income tax:

• Provisional return due date - By the end of the third month from the beginning of the taxpayer’s Year of Income;
• Provisional tax payment due date - Payable on or before the last day of the third, sixth, ninth, and twelfth months of the year of income;
• Final return due date - By the end of the sixth month after the end of the taxpayer’s Year of Income (e.g., 31 December for the Year of Income that ends on 30 June); and
• Final tax payment due date - Final Income Tax and Rental Tax is payable on or before the last day of the sixth month after the end of the taxpayer’s Year of Income.

Corporate income tax:

• Provisional return due date - By the end of the sixth month from the beginning of the taxpayer’s Year of Income;
• Provisional tax payment due date - On or before the last day of the sixth and twelfth months of the year of income;
• Final return due date - By the end of the sixth month after the end of the taxpayer’s Year of Income (e.g., 31 December for the Year of Income that ends on 30 June); and
• Final tax payment due date - Final Income Tax and Rental Tax is payable on or before the last day of the sixth month after the end of the taxpayer’s Year of Income.

VAT:

• Final (periodic) return due date - By the 15th day of the month following the month for which the return is made;
• Final (periodic) tax payment due date - By the 15th day of the month following the month for which the return is made.

The guidance also notes that late filing of a return leads to a penalty, late payment of the tax payable leads to accumulation of interest, and in the case of an administrative assessment, the amount is payable on the date specified in the Notice of Assessment.