Kampala, Uganda | THE BLACK EXAMINER | The Uganda Revenue Authority (URA) has granted landlords an extension until December 31, 2023, to settle their rental tax arrears.

“Landlords with rental tax arrears due by June 30, 2023, are encouraged to clear the principal tax by December 31, 2023, to take advantage of the waiver of interest and penalties, as stipulated in Section 40D of the Tax Procedure Code Act,” stated URA in a notice released on October 16, 2023.

URA urged non-compliant landlords to make use of the voluntary disclosure provision outlined in Section 66 of the Act, allowing them to settle the principal tax liability without incurring interest and penalties.

The tax authority also committed to supporting voluntary disclosure initiatives aimed at promoting tax compliance. Additionally, URA expressed its gratitude to landlords who participated in the rental income tax engagement session held on September 27, 2023, at the URA headquarters in Nakawa.