Uganda Revenue Authority (URA) has announced a temporary waiver of penalties and fines for taxpayers with undeclared or falsely declared goods that were cleared through Customs, in a move aimed at promoting voluntary compliance and recovering outstanding principal tax revenue.
According to URA, the initiative gives affected taxpayers an opportunity to regularize their tax obligations without incurring additional financial sanctions, provided they pay the full principal tax amount due within the specified period.
“Under this initiative, taxpayers with undeclared or falsely declared goods are being allowed to regularize their tax status without facing additional financial penalties and fines,” URA said in a public notice.
The tax authority clarified that the waiver applies only to consignments that were declared and cleared through Customs, with all outstanding taxes fully paid by the close of business on June 30, 2026.
To benefit from the waiver, taxpayers are required to submit a fully signed Request to Settle Offence (Form C35) together with a signed Compounding Agreement.
URA emphasized that the relief measure is conditional and is intended to encourage sustained compliance beyond the waiver period.
“Please note that this waiver is conditional upon the taxpayer’s express commitment to remain compliant in all subsequent periods,” URA management stated.
The authority further noted that the waiver does not apply to outright smuggled goods and is strictly limited to cases involving undeclared or falsely declared imports that had already gone through Customs clearance.
The initiative is expected to allow businesses to regularize past customs declarations while enabling the government to recover unpaid revenues without relying on prolonged enforcement measures.
