KAMPALA — The Uganda Revenue Authority (URA) has commenced implementation of the Taxpayer Compliance Risk Management Strategy aimed at promoting voluntary tax compliance and addressing emerging compliance risks among taxpayers.
The strategy, being implemented under the Compliance Improvement Plan (CIP) for the financial year 2026/27, is designed to strengthen tax administration through a data-driven and risk-based approach.
According to URA, the authority will use taxpayer information, transaction data, sector trends and other lawful data sources to identify compliance gaps and determine appropriate interventions.
The Compliance Improvement Plan will focus on key areas including taxpayer registration, timely filing and declaration of taxes, accurate reporting of sales and taxable transactions, payment of taxes and management of outstanding obligations.
URA will also enhance compliance with the Electronic Fiscal Receipting and Invoicing Solution (EFRIS), including registration of applicable non-VAT taxpayers in the 12 gazetted sectors.
Other areas of focus include compliance with Digital Tax Stamps (DTS) requirements, addressing tax evasion, avoidance, abuse and systemic exploitation, as well as introducing sector-specific compliance interventions and targeted taxpayer education and support.
URA has encouraged taxpayers to ensure proper registration and keep their taxpayer information up to date, file accurate returns on time, declare all taxable income and transactions, and issue and maintain appropriate fiscal documents.
Taxpayers have also been urged to comply with EFRIS and DTS requirements where applicable, pay taxes within the prescribed time, maintain proper books and supporting records, and respond promptly to URA compliance communications.
The authority said the strategy is intended to support a fair, transparent and efficient tax administration system while improving voluntary compliance across the taxpayer population.
