• J. Samuel Richards & Associates – one of the approved Uganda tax agents for 2018

Quote from Uganda Revenue Authority (URA) official website (www.ura.go.ug) – “In its maiden vetting meeting, the Tax Agents Registration Committee (TARC) has approved 289 Tax Agents’ applications. Following the approval, the agents will effective January 2018 guide and represent taxpayers on the Domestic Taxes (DT) side for 12 months ending December 2018. The agents were chosen out of a total of 316 applicants, who expressed interest in the individual (natural person) and non-individual (companies/ partnerships) categories.  Of the 289 applicants, 119 are individuals including their nominees while 170 are non-individual (companies/ partnerships) including their nominees”

The Tax Procedures Code Act 2014 (TPCA) provides for tax agents. It describes them as people involved in;
•    In the preparation, certification, and filing tax returns, information returns or other statements or reports required by URA
•    In the preparation of requests for ruling, petitions for reinvestigation, protests, objections, requests for refund or tax certificates, compromise settlements and/or abatement of tax liabilities and other official papers and correspondences with URA
•    In meetings and hearings on behalf of the taxpayer in all matters relating to a taxpayer rights, privileges or liabilities under the laws or regulations administered by URA.

As the practice of using tax agents becomes entrenched, it is expected that;
•    All taxpayers should use the services of a registered agent.
•    All persons operating as tax agents for Domestic Taxes and intend to continue offering the same services must apply for registration and obtain registration certificates in accordance with requirements of the TPCA.
•    Tax Agents who would not have registered by a given time frame under the TPCA shall cease to offer tax agent services and URA shall not transact with them in tax administration matters.