Tax Clearance Certificate (TCC) in Uganda: what it is, who needs one, and how to get yours

It's a certificate from URA's Commissioner confirming that you are registered, have filed your returns and have paid your taxes (or agreed a payment plan). Third parties ask for it as proof that you're in good standing with URA.

Online, through URA's eTax portal, under e-services. Before you apply, make sure all five conditions are met: current registration, every return filed, directors' returns filed (for companies), returns accepted, and everything paid or on a plan. We can apply for you as your tax agent.

An annual TCC lasts a year. URA's Tax Clearance page says it may be issued only to taxpayers whose compliance has been monitored for at least three years. A transactional TCC is for one purpose, addressed to one organisation, and is used up once you hand it over.

An annual TCC is valid for one year. A transactional TCC expires once you've submitted it to the organisation it's addressed to.

Your registration, every return for every tax type you're registered for, whether those returns are acceptable, and whether everything is paid. For companies and partnerships, URA also checks that every director, or every member of the partnership, has filed their own returns.

You'll need a TCC to bid for or supply government work. Start early: if there's a blocker, clearing it can take longer than the tender window. Send us the deadline and we plan backwards from it.

URA's Tax Clearance page says a TCC is required for transfers of more than 2,500 currency points (UGX 50 million) out of Uganda. If your bank is holding a transfer, tell us the amount and the date and we'll treat it as urgent.

URA's Tax Clearance page lists passenger transport, freight with vehicles over 2 tonnes, warehousing, and clearing and forwarding among the businesses that require a TCC. These businesses are often registered for several taxes, so we check each one.

Banks, investors and large customers often ask for a TCC as proof of good standing. Ask them which type they need. If they want it addressed to them, it's a transactional TCC.

Usually, yes. Your employer deducts PAYE, so the main thing is that your registration is up to date and any return you're due has been filed. If you also earn rent or run a business, those need to be filed too.

Yes. Rental tax is filed once a year, and any year you haven't filed will block your certificate. We can file the missing years and apply in the same job.

Every tax you're registered for needs to be filed: income tax (or presumptive tax for qualifying small businesses), plus VAT, PAYE or withholding tax if you're registered for them.

URA won't clear a company or partnership until every director, or every member of the partnership, has filed their own returns. One missing personal return can block the whole company, so we check them at the start.

URA's Tax Clearance page says an annual TCC may be issued only to taxpayers whose compliance has been monitored for at least three years. Until then, a transactional TCC for a specific purpose is usually the right route.

Each month you're registered, a return is due, even if it's nil. Either file the nil returns or ask URA to remove the tax type. We do both.

Something on your account is still open: a missing return, an unpaid balance, a payment posted to the wrong tax head, a tax you're registered for but haven't filed, or a director's return. The diagnosis tells you exactly which.

Only if it's paid, or you have an instalment agreement with URA. We work out a realistic plan and agree it with URA for you.

Once the file is clean, how long it takes is up to URA. If you're up against a deadline, our urgent service is UGX 2,000,000: we go to URA in person and work to come back with the certificate in 1–2 days. With the standard service, chasing URA isn't included; if you ask us to follow up, a visit is UGX 300,000 plus travel. URA makes the final decision.

No. You give us access as your registered tax agent on URA's system. We show you how.