PAYE Return Form This Form may be used by all employers required to remit PAYE to URA on a ly basis. Please answer in CAPITAL letters where applicable and sign the declaration. If you have any query regarding any of the questions consult the URA tax office. Section A Details of Employer 1) 2) Taxpayer Identification Number Form DT-2008 (12/09) Period (Month/Year) /20 Toll Free 0800117000 3) Business Name or Trade 4) Status: 5) Bank Details: (a) Name of Bank Non-Individual Individual 5(b) Bank branch 5(c) Account Number (only UGX Accounts) 6)Type of Employment (tick whichever is applicable) Civil Service Others Is this a branch Return? Yes No (If Yes then provide the details of branch for which return relates) Whether Original Return or Amended Return ORIGINAL Date of Submission (Day/Month/Year) / / AMENDED Reason for Filing Amended Return: Section B Filing Status a) Name of Branch: b) Address of Branch: If Amended, earlier returns acknowledgement number and date: a) Date(Day/Month/Year) b Acknowledgement Number / / Section C Summary Sheet Sr. Category of Employees Rate Number of employees Total Income Chargeable Income Total Tax Payable (A) (B) (C) (D) (E) (F) Below 130,000 0% 130,001 to 235,000 10% 235,001 to 410,000 20% Above 410,000 30% Total Liability on account of Termination / Retirement / Resignation / Expiry of (Schedule 3 total of column L) Liability on account of Annual/Irregular/Bonus Lump sum Payments (Schedule 4 total of column J) Total Liability of an Employer [5(f)+6+7] Section D Declaration I, solemnly declare that to the best of my knowledge and belief, the information given in this return and the schedules thereto is correct and complete and that the amount of total paid to employees and other particulars shown therein are truly stated and are in accordance with the provision of the Income Tax Act, in respect of and deductions granted to employees under this return for the. Name Signature Designation Office Name Signature Received By Date Signed (Day/Month/Year) / /20 Date
Page 2 of 9 Schedule 1 Details of Salary paid and PAYE deducted from Employees SR 1 1 1 20. Period of TIN of Employee Name of Employee Basic Salary Housing allowance Date From Date to (A) (B) (C) (D) (E) (F)
Page 3 of 9 SR No Other taxable Allowances (Specify) Transport Medical Leave Over time Others Housing Motor vehicle Value of Benefits Domestic servants (G) (H) (I) (J) (K) (L) (M) (N) (O) Others 1 1 1 20.
Page 4 of 9 SR 1 1 1 20. Allowable Deductions Gross Income Chargeable Income Tax on Chargeable Income PAYE Deducted (Specify) (P) (Q) (R) (S) (T) 2 TOTAL PAYE DEDUCTED Note: If number of employees are more than 23 then use separate sheet and attach along with you ly return.
Page 5 of 9 Schedule 2 Details of Payment of Tax to Uganda Revenue Authority Sr. 1 1 1 20. PAYE Deducted 2 Total Amount Paid Amount of Tax Paid Cheque or Other Instrument Number Payment Registration Number Bank Name (A) (B) (C) (D) (E) (F) Payment Date
Page 6 of 9 Lump sum Payments Schedule 3 -Termination / Retirement / Resignation / Expiry of Sr. TIN of Employee Name of Employee Employment Start End Due Date for Lump sum Payment Number of completed s current /last of Gross Lump sum Amount Taxable Lumpsum Amount (where D C is 10 years or more, H=G x 75%, otherwise H=G) Cumulative Income for current Total PAYE deducted during the year of Income for current Notional PAYE K=(J/F)x (12- F) Annualized Tax computed on annualized Tax Payable N=M - (J+K) (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) =H+(Ix12/F) (M) (N) Total Tax Payable on Termination / Retirement / Resignation or Expiry of Employment
Page 7 of 9 Schedule 4 -Annual/Irregular/Bonus Lump sum Payments Sr. TIN of Employee Name of Employee Due Date for Lump sum Payment Number of completed s current Gross Lump sum Amount Cumulative for current Total PAYE deducted for current Notional PAYE H=(G/D) x (12- D) Annualized Tax computed on annualized (A) (B) (C) (D) (E) (F) (G) (H) (I) =E+(Fx12/D) (J) (K) Tax Payable K=J-(G+H) 1 Total Tax Liability of Employer on Annual / Regular / Bonus Lump Sum Payment
Filing Requirements: In pursuance of the Income Tax Act, (CAP 340), you are hereby required to furnish the Commissioner at any URA (DT) office location with detailed information regarding to all your employees. The declaration must be furnished within 15 days from the end of the for which you are reporting. The return must provide a true and accurate declaration of earnings to your employees for the period shown. Deposit of any tax collected is required at the time of filling and prior to the filing deadline. Conflicting Information - The following instructions are provided to assist you in completing this tax return. If there is any disagreement between the information below and the Income Tax Act (CAP 340) or operating regulations provided by the URA, the Income Tax Act and the regulations will prevail. Withholding Required Section 116 of the Income Tax Act (Withholding of Tax by Employers) states that: (1) Every employer shall withhold tax from a payment of to an employee as prescribed by regulations made under Section 16 (2) The obligation of an employer to withhold tax under subsection (1) is not reduced or extinguished because the employer has a right, or is otherwise under an obligation, to deduct and withhold any amount from such payments. (3) The obligation of an employer to withhold tax under subsection (1) applies notwithstanding any other law which provides that the of an employee shall not be reduced or subject to attachment. Failure to Withhold Tax Section 124 of the Income Tax Act (CAP 340) states that a withholding agent who fails to withhold tax in accordance with this Act is personally liable to pay to the Commissioner the amount of tax which has not been withheld, but the withholding agent is entitled to recover this amount from the payee. Instruction Notes for Form DT - 2008 Record of Payments and Tax Withheld - Section 126 of the Income Tax Act states that A withholding agent shall maintain, and keep available for inspection by the Commissioner, records showing, in relation to each (a) payments made to a payee; and (b) tax withheld from those payments. These records shall be kept by the withholding agent for five years of after the end of the to which the records relate. The Commissioner may call upon a withholding agent to allow an auditor to examine the agent s records to verify their accuracy against the agent s tax credit certificates. Withholding Guidelines - The Income Tax (Withholding Tax) Regulations, provide extensive guidance on the requirements that employers who are acting as withholding agents must meet. Every employer obliged under Section 116 of the Income Tax Act to withhold tax from a payment of to an employee shall withhold tax in accordance with this regulation. If you haven t previously done so, please review those regulations. Section A- Details of Employer Enter your legal name (in case of a non individual) and business or trade name in the same manner as per your registration details along with your Taxpayer Identification Number (TIN). If any of your information has changed, contact the URA at the number below or complete Form DT- 1003, Amendment Application for Registration Information for Individuals or Form DT-1004, Amendment Application for Registration Information for Non- Individuals. You must also enter the name of your bank, the branch where your account is active and your account number. Section B- Filing Status Line 1) Branch Return If your business has multiple offices and you are reporting for a branch office, tick the yes box and enter the name of the branch and the address. If you have no branch or you are reporting for the headquarters office, tick the no box and skip to Line Note; the branch must have been registered with URA before applying for separate return filing. Line 2) Indicate whether this is an Original or an Amended return. If amended, enter the date and the number of the acknowledgement receipt you received in respect of the original return in the space provided. In Line 4, enter a brief statement as to why you are submitting an amended return. Section C- Summary Sheet After completing Schedule 1, add up the number of employees, gross, chargeable and total tax payable under each tax bracket. Section D- Declaration Your signature in this section certifies that the information is correct. Under section 142 of The Income Tax Act, Cap 340, any person who makes a statement to an officer of the URA that is false or misleading in a material particular or omits from a statement made to an officer of the URA any matter or thing without which the statement is misleading in a material particular, commits an offence and is liable on conviction to penalties specified by law. B- Is the number of days the vehicle is available for private use C-is the number of days in the D- Is any payment made by the employee for the benefit. The value of domestic servant is the cost incurred by the employer to provide the domestic servant. Tax on Chargeable Income: Calculate the amount of tax that is due from each employee using the ly PAYE tax rate:
Taxable Income Not exceeding 130,000 130,000 but not exceeding 235,000 235,000 but not exceeding 410,000 410,000 Tax Rate Nil 10% of the amount by which chargeable exceeds 130,000 10,500 plus 20% of the amount by which chargeable exceeds 235,000 45,500 plus 30% of the amount by which chargeable 410,000 exceeds PAYE Deducted: This is the actual PAYE that was deducted from the employee for the tax period being reported. Lump sum Payments Lump sum payment in respect of means a single payment disbursed for a total amount due as opposed to a series of periodic payments disbursed weekly, fortnightly or ly. It may be made directly to the employee, or indirectly to his/her spouse, dependant, relative or personal representative. The amount due may be as a result of: A onetime payment and thus an extra emolument Multiple payments in addition to the employee s. Deferred multiple payment(s) i.e. arrears. Lump sum payments can be categorized into three, namely: Lump sum on a regular basis Where a payment is made regularly (i.e. weekly, fortnightly or ly) to an employee as a lump sum during a, the lump sum amount should be added to the employee s salary or wages in schedule 1 above and PAYE deducted using the ly rates. Instruction Notes for Form DT - 2008 Lump sum paid annually and Lump sum paid on termination / end of. Where an amount is paid as a lump sum on an annual or irregular basis; or on termination / end of, tax on the lump sum should be computed on the basis of the employees annualized (refer to schedules3&4 above). Year of For purposes of determining the annualized and computing tax on the annualized in respect of lump sum payments, shall be a period of twelve s from 1 July to 30 June. Schedule 3 Employment start date- is the date on which the employee was appointed by the employer. Employment end date- is the date on which the employee ceased to be the employee of the employer. Schedules 3&4 Gross lump sum amount- is the total lump sum due to the employee any benefits whether monetary or in kind before deducting any taxes. Taxable Lump sum Amount, where the lump sum payment is for termination/end of, and the employee was in the of the same employer for 10 years or more, only 75% of the gross lump sum amount ( any benefits) is subject to tax (i.e. entered in this column). Cumulative year-is the gross allowances and benefits in kind earned by the employee from July 1 of the current to the end date. However, where the employee was not in by 1 st July of the current, then the cumulative shall be: Gross from start date current multiplied by the Total number of s from start of year of (1 st July) to end of current divided by the Number of s from start of to the end of current. Total PAYE deducted year-is the sum of PAYE deducted from the employee from the beginning of the (1 st July) or start date (if after 1 st July) to the of termination or the date lump sum was due. Notional PAYE is Total PAYE deducted year divide by the number of s worked multiple by (12 less the number of s worked during the ). Tax computed on annualized - this is computed using the annual tax rates below: Taxable Income Not exceeding 1,560,000 1,560,000 but not exceeding 2,820,000 2,820,000 but not exceeding 4,920,000 4,920,000 Tax Rate Nil 10% of the amount by which chargeable exceeds 1,560,000 126,000 plus 20% of the amount by which chargeable exceeds 2,820,000 546,000 plus 30% of the amount by which chargeable exceeds 4,920,000 General Questions and Additional Information Specific questions can be directed to URA representatives at your local URA (DT) office or by calling the toll free number 0800117000.