© July 2020 Edition
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The Client Service Charter © July 2020 edition 1 | URA Client Service Charter © 2019 Objectives of this Charter: 1 2 3 To communicate to It also spells out the To empower the Taxpayers the service rights and obligations of Taxpayers to demand standards we have set as our clients. timely and quality well as declare our total services at all touch commitment to better points. service delivery. Objectives3 | URA Client Service Charter © 2019 MESSAGE FROM THE COMMISSIONER GENERAL Dear Esteemed Customers, you with personalized attention that will create a memorable It is with great pleasure that we experience at every encounter. present the Uganda Revenue Authority’s Client Service Charter, This Service Charter is one way which re-affirms our commitment in which we can be directly to provide high quality services to accountable to all our customers. our customers. It sets a benchmark against which our promise and customers’ URA has taken great strides in experience can be measured. automating her services in a bid to enhance your convenience We will always aspire to exceed while relating with us and this has our customers’ expectations. We led to tremendous improvement are committed to great customer in turnaround times of service service and are looking forward to delivery. We have also created serving you always. a one-stop service center at URA Tower, Nakawa Head office John Musinguzi Rujooki where we aim to provide each of Commissioner General 4 | URA Client Service Charter © 2019 WHAT WE STAND FOR: Our Mandate: URA Mission: To assess, collect and account for We provide an environment that delivers all Central Government tax revenue a delightful experience in revenue services (including non-tax revenue) and to advise and business facilitation. Government on revenue implications, tax administration and aspects of policy changes relating to all taxes as spelt out in Our Culture Statement: the URA Act. At URA, we are a client focused and responsiveorganization that attracts and Our Strategic Direction: nurtures talent and innovation to deliver To cultivate a taxpaying culture through a great client experience in an enjoyable provision of reliable services, leadership environment. development and strategic partnerships Our Core Values: URA Vision: 1. Agility To be the centre of excellence and 2. Integrity innovation in revenue administration. 3. Collabration 4. Excellence Client Value Proposition (CVP): We promise excellent revenue services everywhere, all the time at the lowest cost possible. 5 | URA Client Service Charter © 2019 Rights of Taxpayers 1. You have a right to equity and fair 8. You will receive courteous and 14. You shall be given prior notice treatment before the law; professional services at all times; whenever your premise(s) are to be subjected to routine inspection or if 2. Tax laws and procedures shall be 9. You will receive timely, clear an audit is to be conducted; applied consistently to you; and accurate responses to your enquiries, complaints/requests; 15. Your tax account shall be 3. All your tax affairs shall be promptly updated for the tax paid; handled with impartiality; 10. You will be availed with reasons 16. We shall maintain an updated for decisions taken; database of your tax records; 4. You and your agent(s) shall be presumed honest until proven 11. You shall be sensitized about 17. Where a tax refund is due to otherwise; your tax obligations; you, we shall process it within the prescribed time limits under the 5. You shall always pay the correct 12. Your tax objections shall be laws subject to budget refund limits; tax; attended to in accordance with the relevant laws & procedures; 18. We shall process your 6. Your tax affairs shall be kept tax returns, entries and other secret and tax information in 13. You shall be facilitated to documents relating to your tax our possession shall be used in exercise your right(s) of appeal affairs as stipulated under the accordance with the law; both within the organization and relevant laws. to an independent tax tribunal in 7. You and your authorized accordance with the law; agent(s) shall be provided with clear, precise and timely information; 6 | URA Client Service Charter © 2019 Obligations of Taxpayers 1. Ensure that you voluntarily register with Uganda 9. Make full disclosure of information and correct Revenue Authority as a Taxpayer; declaration of all transactions at all times; 2. File correct Tax Returns, Customs Entries or any 10. Do not indulge in any form of tax evasion and forms relating to taxes and other revenue; other illegal practices; 3. Pay the correct tax at the right time and place as 11. When you are importing or exporting cargo you required by the relevant laws; may wish to use the services of a licensed customs agent to complete Customs entries and related 4. In handling your tax matters, you and or your clearance formalities; appointed agent(s) shall be expected to deal and cooperate only with the Authority’s authorized staff; 12. When you are travelling ensure that you have accurately completed all the necessary forms 5. Be honest with URA; before you reach the arrival/departure processing point; 6. Treat URA staff fairly and with courtesy; 7. Let URA know if you need an interpreter; 13. Beware of and comply with customs quarantine, wildlife, currency and passenger 8. Quote your Taxpayer Identification Number concession; (TIN) for all dealings with URA. Comply with all the taxation requirements and regulations; 14. Declare your goods on arrival and have them ready for inspection. 7 | URA Client Service Charter © 2019 Payment Platforms URA has undertaken tax administration reforms which has led to a shift from an administrative to a self-assessment regime and automation of Business processes in order to improve institutional efficiency and effectiveness. The following are the available payment options we encourage you to make use of. • Bank payments {Electronic Funds Transfer (EFT), Cheque, Cash, Real Time Gross Settlement (RTGS), Swift Transfer and Demand Draft} • Mobile Payments (MTN Mobile Money, Pay way, Airtel Money) • Visa/MasterCard Payment 8 | URA Client Service Charter © 2019 Our Key Service Standards Services Standards Physical Queues • First come, first served Hours of Operation • 8am-5pm, Monday to Friday (except public holidays) • Border stations and other entry points work 24/7 • Our front office functions and service centers shall remain open during lunch times • Our callcenter operates between 8am-5pm, excluding public holidays and Sundays. On Saturday, our callcenter operates between 9am-3pm. Acknowledge and resolve • We shall acknowledge and respond to all inquiries and complaints raised by letter, email, complaints word of mouth, social media or phone in conformity with the service performance standards. Confidentiality • We shall treat all information from clients and stakeholders with confidentiality. Duty drawbacks / refunds • 10 working days for clients under the fast track system. i.e. (those with high levels of compliance) • 30 working days for tax refunds and tax paid in excess from the date of submission of tax returns e.g. (VAT, Income tax, Local Excise duty, Withholding Tax) and with supporting documents for clients NOT under the fast track system. Audits and Assessments • We shall give clients at least 10 days’ notice of our intention to conduct an audit and provide an explanation to the clients on how we arrived at the taxes due and basis for tax computation. • We shall however, not provide prior notice before an investigation if an investigations is to be conducted. • We shall communicate to all our clients the assessment criteria used in determining their tax liability in reference to the relevant ax laws. 9 | URA Client Service Charter © 2019 Interest on late payment and • We shall compute and charge interest on outstanding liabilities. penalties • We shall apply penalties on late filing as stated in the tax laws. • We shall communicate to the clients the computation of interest and penalty charged based on relevant sections of the law. Objections • 45 days for VAT and Income Tax as harmonized by the TPC Act and a decision notice will be served to the client within 90 days from the date of receipt of the objection. Appeals • We shall inform all clients of their right to appeal to our decisions and we shall provide them with information on how to appeal. Processing of • 1 day for Green and Yellow channel entries from lodgment to providing release notices. • All the clearance procedures are to be completed within 2 days (48 HRS). No exceptions. Customs Entries Licensing of Clearing • We shall provide all information on requirements from a clearing agent 4 months before selecting clearing agents. Agents • We shall review the licenses of clearing agents every year and the approved ones will be communicate across all the available communication channels. Exports • 20 minutes to process entries from lodgment to notice provision. Examining Standard • Not more than 2 hours while physically examining standard goods against declaration for few item entries. goods • 1 day for the physical examination of assorted consignments against declaration. 10 | URA Client Service Charter © 2019 Bond cancellation • 48 hours for goods destined to ICDs. • 7 days for goods transiting through the country. • 30 minutes for goods destined for Uganda, from receiving the importer’s copy. • When we cannot schedule an examination within these times, we will agree to a mutually suitable time. Motor vehicle First • For every motor vehicle or asset that requires a logbook, we shall process the logbook Registration and send it to the taxpayers account upon release of the declaration in Asycuda World. Motor vehicle Post • For clients with all the requirements for any post Motor Vehicle registration needs, we shall start and complete the process of registration for domestic taxes within the period Registration stipulated in the law.