Disagree with a URA assessment? Objections, ADR and the Tax Appeals Tribunal, explained
A URA assessment is URA's opening position, not the final word. You have 45 days to object. If URA's decision still doesn't settle it, you can negotiate through ADR or apply to the Tax Appeals Tribunal. We build the case, keep the deadlines and see it through.
How a tax dispute works in Uganda
When URA thinks you owe more tax, it issues an assessment. If you disagree, the law gives you a set path, with strict deadlines at each step. The first step, the objection, matters most: it's where your evidence and arguments are put on record, and later stages build on it.
| Stage | What happens | Deadline |
|---|---|---|
| Objection | You tell URA, in writing and with evidence, why the assessment is wrong | 45 days from receiving the assessment |
| ADR | After URA decides your objection, you can ask to settle by negotiation instead of a hearing | Apply after the objection decision |
| Tax Appeals Tribunal | An independent tribunal reviews URA's decision. You usually pay 30% of the tax assessed (or the undisputed part, if higher) first | 30 days from the objection decision |
| High Court | Appeal against the Tribunal's decision | 30 days from the Tribunal decision |
| Court of Appeal | Appeal against the High Court's decision | 30 days from the High Court decision |
Dispute rules in four facts
- 45 days to object, from the day you receive the assessment.
- 30 days to apply to the Tax Appeals Tribunal after the objection decision.
- 30% first: before the Tribunal hears you, you usually pay 30% of the tax assessed, or the part you don't dispute, whichever is higher. In 2026 the High Court accepted that assets URA has already seized can count towards it.
- ADR lets you settle with URA by negotiation after the objection decision, instead of a hearing.
Sources: URA objection and appeals guidance; Tax Appeals Tribunal Act. Checked October 2026.
Negotiate, or have it decided
ADR (negotiated settlement)
Faster and private. You and URA agree a figure. It works best when the facts are strong and both sides want to close the matter.
Tax Appeals Tribunal
An independent decision on the law and the evidence. It takes longer, usually needs the 30% deposit, and the record you built at objection stage carries forward.
Where tax disputes are lost
- Missing the 45-day objection deadline
- Objecting without evidence, or with weak reasons
- Paying the full amount without checking it
- Going to the Tribunal with no plan for the 30% deposit
- Raising new arguments late that weren't in the objection
The cost of waiting: Once a deadline passes, the assessment usually stands and URA can collect it, from your bank or your customers. The clock starts the day you receive the letter.
We build your case and keep every deadline
We review
A case review of the assessment: whether to fight it, and how, with every deadline set out.
We object
Grounds drafted, evidence assembled and the objection filed in time.
We see it through
ADR negotiations, or Tribunal preparation alongside your advocate.
- Your deadlines as calendar dates
- A written view on the strength of your case
- The objection, filed with evidence
- Representation through ADR or Tribunal preparation
- The assessment letter, and the date you received it
- Your returns and records for the period
- Any earlier letters from URA
Priced to your situation — not a rate card
Dispute fees follow the amount at stake and the stage reached — always quoted stage by stage, so you control escalation.
Licensed Tax Agent, registered with TARC under URA · Helping clients since 2012 · Rated 4.7 on Google
Assessment and appeal questions, by stage
Jump to: Getting started · Your case · Working with us
Getting started
In writing, within 45 days of receiving it, setting out why it's wrong and with evidence. We draft and file it for you.
The 30% rule applies when you apply to the Tax Appeals Tribunal. Before then, URA can still pursue tax that isn't in dispute. We tell you what's payable at each stage.
Alternative dispute resolution: a negotiated settlement with URA after the objection decision, instead of a hearing. You must apply within 7 days of receiving URA's objection decision, so it's decided fast.
45 days from receiving an assessment to object. URA then has 90 days to decide, or your objection can be treated as allowed. After URA's decision: 7 days to apply for ADR and 30 days to apply to the Tax Appeals Tribunal. Many disputes are lost on a missed date, not on the law, so our estimate tool shows yours as calendar dates.
An independent tribunal that reviews URA's decisions. You apply within 30 days of the objection decision.
Your case
Estimates are often too high. The objection replaces them with your real figures, backed by records.
URA can accept a late objection where you had a reasonable cause. Send us the letter and the dates; we'll tell you honestly whether it's worth trying.
Contact us immediately. We check what's in dispute and act to protect what we can.
Sometimes not. The review tells you what you'd likely save against what it costs to fight.
Often. The Tax Appeals Tribunal's 2025 report says URA withdrew about 70% of the tax it had first assessed in cases settled by consent. What decides it is meeting every deadline and having the evidence on file from the audit stage.
Working with us
It starts with a case review priced by the amount in dispute: UGX 650,000 up to 50M, UGX 1,500,000 up to 200M, UGX 3,000,000 up to 1B and from UGX 5,000,000 above that, credited against the next stage. An objection is priced per assessment URA issued, from UGX 1,200,000 each, and ADR from UGX 2,500,000. Tribunal work is quoted personally after we review your case. Deadline work is priced at 1.25 times.
Yes. We prepare the tax case, and work with your advocate or our partner advocates where one must appear.
Send the assessment now. See also our page on URA assessment deadlines.
Related reading: The URA letter: the date matters more than the amount · URA sent you a letter? Here's exactly what to do (and not do)
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