URA Launches Nationwide Enforcement On Usage of Digital Tax Stamps


Kampala | Pepper Business – Uganda Revenue Authority (URA) with effect from today 2oth September has embarked on countrywide enforcement on the use of digital tax stamps (DTS).

Speaking on behalf of the Authority, Ian Rumanyika; the Ag. Assistant Commissioner for public and corporate warned traders including retailers dealing in unstamped cigarettes, sugar, cement and spirits saying that they risk heavy penalties for dealing in unauthorized goods.

Citing section 19B (1) of the TCPA Act 2014, Rumanyika says that violators of the same will be charged a penal tax equivalent to double the tax due on the goods or UGX50,000,000 whichever is higher.

He further urged all manufacturers and importers of Beer, Soda, Spirits, Wine, Mineral Water, Sugar, Cement and Tobacco products including Cigarettes must affix and activate digital tax stamps on all their final products destined for the market.

URA Commissioner General, John R Musinguzi

Rumanyika also warned all distributors, retailers, agents, traders in the above products not to stock, store, sell or possess unstamped products, and further said that any product that bears a digital tax stamp that is not activated shall be deemed unstamped.

Other enforcement measures including Seizure of goods, Closure of business premises, distress proceedings or prosecution.

ABOUT ELECTRONIC FISCAL RECEIPTING AND INVOICING SOLUTIONS (EFRIS)

Uganda Revenue Authority (URA) implemented the use of Electronic Fiscal Receipting and Invoicing Solution (EFRIS) effective 01st January 2021

Who is eligible?

All VAT-registered taxpayers are eligible for EFRIS registration and are therefore required to issue e-invoices/receipts for all transactions in real-time as stipulated under Section 73A of the TPCA and the Gazette- General Notice No. 595 of 2020.

The following non-compliance practices regarding EFRIS have been noted since its implementation started in January; Non-issuance of e receipts/e invoices, issuance of e-invoices only upon request, misuse of credit notes, failure to issue e-invoices in real-time, aggregating different buyers’ transactions into one (1) e-receipt/e invoice.

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