# Individual Provisional and Final Returns

Country: Uganda
When: Provisional return by the end of the 3rd month (30 September). Instalments at the end of months 3, 6, 9 and 12. Final return within six months after year-end (31 December).
Tax year: Year of income 1 July to 30 June

Sole proprietors and partners file a provisional return and pay four instalments, then a final return after the year ends. Partners each file their own returns for their share of the partnership's profit, and the partnership also files a partnership return.

## Who this applies to

- Sole proprietors and partners taxed on business income
- Not presumptive taxpayers, who pay the presumptive tax instead

## What to file

The provisional return of estimated income, and the final individual return.

## How to file

Online through the URA portal using your TIN. AccountsOS does not submit to the Uganda Revenue Authority. You or your accountant file on the URA portal. Finn keeps the date on your calendar, reminds you before it falls due and shows the figures from the books your accountant needs.

## Payment due

A quarter of the estimated tax at each instalment; any balance with the final return by 31 December.

## What happens if you miss it

Late filing: the higher of 2% of the tax or UGX 200,000 for each month late. Late payment: interest of 2% a month.

## Submission checklist

- Check whether you qualify for presumptive tax (turnover up to UGX 150 million)
- File the provisional return by 30 September
- Pay each instalment
- File the final return by 31 December
- Keep each payment receipt for the final return
- Revise the estimate if business income changes during the year

## Documents you need

- Business records for the year
- Withholding tax certificates
- Provisional tax payment records
- The partnership's accounts, for partners
- Your TIN and URA portal login

## Common mistakes to avoid

- Filing as a presumptive taxpayer while in an excluded profession
- Missing the September provisional return
- Paying the instalments but not filing the final return
- Leaving out business income received by mobile money

Source: https://ura.go.ug/en/ask-ura-commissioner-general-30/