Types of URA Audits Uganda
| Audit Type | Description | Duration |
|---|---|---|
| Desk audit | URA reviews returns and requests clarification at their offices | 2–4 weeks |
| Field audit | URA officers visit your business premises | 2–6 weeks |
| Comprehensive audit | Full examination of all taxes over multiple years | 2–6 months |
| Issue-specific audit | Focused on one tax — e.g. PAYE or VAT only | 2–4 weeks |
Documents to Prepare for a URA Audit
- All filed tax returns for the audit period
- URA payment receipts and PRN records
- Payroll schedules for all employees per month
- NSSF payment schedules and receipts
- Audited financial statements
- Bank statements for all company accounts
- Sales and purchase invoices
- Contracts with major suppliers and customers
Common URA Audit Findings
- Under-deduction of PAYE on allowances
- Failure to deduct withholding tax from supplier payments
- VAT input tax claimed on exempt purchases
- Undeclared income not captured in VAT returns
- NSSF non-compliance for casual and contract workers
Your Rights During a URA Audit
- Right to be informed of audit scope in writing
- Right to have a tax advisor present
- Right to appeal any assessment — first to URA objection process, then Tax Appeals Tribunal
- Right to reasonable time to gather documents