The 15th: VAT, PAYE and WHT in one checklist

Most business owners think of tax as something that happens once a year. URA runs it monthly. By the 15th of every month, three separate returns for the month before are due, and each one is a separate chance to be late.

The rule

Monthly VAT, PAYE and withholding tax returns and payments for the previous month are due by the 15th of each month.
Value Added Tax Act and Income Tax Act: the VAT return is due “within fifteen days after the end of the tax period”, and PAYE and withholding tax are paid over “within fifteen days after the end of the month”

The mechanism

Each of these taxes is collected by the business on URA’s behalf: VAT charged to customers, PAYE deducted from staff, withholding tax deducted from suppliers. The money was never yours, which is why URA treats lateness differently from a late annual return. The 15th is the date URA’s system expects the return and the payment together. A return filed on time but not paid, or paid but not filed, is still late.

The system ties each return to your TIN and compares it with your invoices on EFRIS, the PAYE you declared against your payroll, and the withholding certificates your suppliers hold. A gap in any one shows up as a query on all three.

The checklist

Think like the person reviewing your file: five elements, each a yes or no.

1. Close the month. Sales invoices, purchase invoices and the payroll register for the month are final by the 5th (our suggested cut-off), so the figures are not still moving on the 14th.
2. VAT. Output VAT from your EFRIS invoices, input VAT only on invoices that are valid and match your suppliers’ records. File and pay together.
3. PAYE. Deduct from the payroll register, not from memory. The 2026 band changes will have their own article; until then, use your payroll system’s current table.
4. WHT. Every payment to a supplier that attracts withholding: deducted, paid over, and a certificate issued.
5. The proof. Keep the payment acknowledgement with the return, filed under the month. URA may ask for it long after the month has closed.

The date to circle

In November 2026 the 15th is a Sunday. Where the last day of a period falls on a Sunday or a public holiday, the period runs to the next day that is neither, so the deadline is Monday 16 November (Interpretation Act, section 34; a Saturday does not move it). Do not wait for it. File by Friday 13 November: portals are slowest on the last working day, and a payment that fails at the last minute is a late payment.

The number

The 15th. VAT, PAYE and withholding tax for last month, filed and paid together.

The verdict

A monthly deadline you meet every month is a habit. One you meet by scrambling is a risk. The five elements above turn the 15th from a scramble into a routine.

The next move

WhatsApp us on +256 773 987 457 with “MONTHLY” and we will tell you whether your business is meeting all three, free, within one business day.

Related: Monthly Tax Filing · Uganda Tax Calendar 2026/27 · What happens when a URA letter arrives

Not sure where you stand? Let’s find out, before URA does it for you.