Learner’s Submission: E-Stamp Duty in Uganda

“From anywhere across the globe, the tax payer goes to the URA web portal, http://ura.go.ug and selects the link; Declaration of Instrument for Stamp Duty and then selects individual or non-individual before entering particulars of the declarant of the instrument. The declarant then selects the instrument for which he/she wants an e-Stamp certificate issued from the drop down menu.

 

It is noted that where the applicant has multiple instruments, the instruments should be selected one at a time a separate declarations, and only bulk declarants (declarants designated to use bulk declaration form) are able to declare multiple instruments at once showing both instruments that attract the fixed and ad valorem rates.

Next declarant does the following;

 

  1. Enters particulars of the other party involved in execution of the instrument that is the other party of the instrument e.g. witness, seller, borrower, commissioner of oath et cetera.

 

  1. Completes the bank payment details to obtain a bank payment slip so as to complete the payment in ANY of our partner banks.

 

  1. Prints the payment registration slips (PRS) and takes note (either by writing the number own or by printing the acknowledgment receipt) of the acknowledgment number for declarations it will be needed for further processing in any Uganda Revenue Authority Domestic Service office of your choice.
  2. Submits the PRS to selected bank, complete the payment and proceed with the acknowledgment number mentioned in 7 above to the nearest Uganda Revenue Authority Domestic Service office to have your instrument issued an e-Stamp certificate.

 

  1. For instruments that attract and valorem stamp duty rate, after declaration on the web portal proceeds with the acknowledgement number mentioned in 7 above to the nearest Uganda Revenue Authority Domestic Service office to obtain in a PRS. Submits this PRS to the bank and on completing the payment, proceeds to nearest Uganda Revenue Authority Domestic Service Centre to have instrument issued an e-Stamp certificate.

 

10.       The instrument declared is vetted by an authorized Uganda Revenue Authority staff at the Service centre and if no adjustments are required, instrument is issued an e-Stamp Certificate printed on a Stamp duty paper bearing;

        i.            Stamp Certificate paper number

       ii.            A notice number

       iii.            Stamp Certificate instrument number

       iv.            Instrument declarant’s name

       v.            Declared instrument detail

       vi.            Details of the issuing authority

 

On the bank confirmation of payment on PRS printed above, one can obtain e-Stamp certificate on the same day of declaration especially if declared instrument does not involve other government agencies.

 

When one declares instrument involving other government department, in this case, instrument of land transfers, the government department is Ministry of Lands, Housing and Urban Development. The declaration process for instruments of land transfer is as follows:

 

On signing the transfer agreement between the tax payer and the transferee and the transferor; one does the following;

  vii.            Accesses the web portal

  1. Selects from the drop down menu of instrument name to declare instrument for transfer of land.

    ix.            Completes particulars of the other party involved in the transfer agreement – in this case the seller (transferor).

    x.            Fills the box for Acquisition value of the land as entered in the transfer agreement i.e. Transfer Consideration value.

    xi.            Completes the bank details

   xii.            Prints the acknowledgement receipt

  1. Proceeds to Ministry of Lands, Housing and Urban Development with the acknowledgment receipt and fills the Consent Form for government valuer to assess and assign the government value.
  2. Submits the Consent Form and the Acknowledgment Receipt to the government valuer to complete the government valuation.

   xv.            After government valuer has completed their process so as to be issued with an e-Stamp certificate for transfer of land as evidence for stamp duty paid”  Charles Baguma-Uganda, Africa

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