URA Commissioner General, John Musinguzi
In the month of December, 2024, the LSBA Department recorded a total collection of Shs 86.067 billion and USD 2800. Of which, ADR (Alternative Dispute Resolution) contributed a total of Shs 55.25 billion.
ADR is a process of settling tax disputes between a taxpayer and the Commissioner outside the Tribunal or Court in accordance with Section 24(11) of the Tax Procedures Code Act and Regulations 4(1) and (2) of the Tax Procedures Code (Alternative Dispute Resolution Procedure) Regulations, 2023.
Pursuant to the above, where a person is dissatisfied with an objection decision, the person may apply to the commissioner to resolve the dispute through the Alternative Dispute Resolution mechanism. However, the applicant is required to submit the application within seven (7) days from the date of receipt of an Objection Decision, as stipulated in the Regulations.
Half-Year Collections
For the Financial Year 2024/25, the Ministry of Finance, Planning and Economic Development gave the Uganda Revenue Authority (URA) a net revenue target of Shs 31.3 trillion. Of this, 48% (Shs 14.9 trillion) was to be collected in the period July–Dec 2024. 52% of the target (Shs 16.4 trillion) is to be collected in the second half, that is, the period (Jan – June 2025). While releasing the half-year results, the URA Commissioner General, John Rujoki Musinguzi, said that the net revenue collections for the half-year, that is, the period July 2024 – Dec 2024, were Shs 15.2 trillion against a target of Shs 14.9 trillion, registering a notable surplus of Shs 322 billion and a performance rate of 102.16 percent.
This means that a growth in net revenue of Shs 2.1 trillion (16.08 percent) was registered in July to December FY 2024/25 compared to July to December FY 2023/24.
“This performance was as a result of stable and resilient economic performance and enhanced administrative measures as well good cooperation of our patriotic tax payers,” said Rujoki.
Data shows that the domestic revenue collection for July to December 2024 was Shs 10.1 trillion against a target of Shs 9.8 trillion, registering a surplus of Shs 257.06 billion and a performance rate of 102.60 percent. A growth of Shs 1.3 trillion billion (15.01 percent) was registered in July to December FY 2024/25 compared to July to December FY 2023/24.
In international trade, revenue collection for July to December was Shs 5.4 trillion against a target of Shs 5.45 trillion. This resulted in a performance of 99.48 percent, and a significant revenue growth of Shs 780.06 billion (16.79 percent) was achieved compared to the same period last FY, that is July-Dec 2024. However, the collections were Shs 28.26 billion below the target.
Rujoki attributed the success to increased field operations and engagements, improved compliance, and enhanced administrative measures.
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