URA Commissioner General, John Musinguzi
The Commissioner General of the Uganda Revenue Authority (URA), John Musinguzi, has urged tenants to demand EFRIS receipts from their landlords when paying rent.
EFRIS stands for the Electronic Fiscal Receipting and Invoicing Solution, a digital tax administration system managed by URA. It tracks, manages and validates business invoices and receipts in real time to ensure transparent tax compliance.
In a notice to tenants, Musinguzi urged them to “Get your EFRIS receipt whenever you pay rent.”
“The Uganda Revenue Authority (URA) encourages you to request an EFRIS receipt from your landlord every time you pay rent,” the notice emphasizes.
Under the law, landlords are supposed to pay tax on income earned.
However, sources say some landlords have found ways around the system. For instance, a tenant paying Shs 3 million may be asked to accept a physical receipt indicating Shs 1 million, in an effort to bypass the system.
“The receipt should reflect the actual amount of rent paid. This is your right under the law and helps you properly substantiate your rental expense and, where applicable, claim the correct input VAT tax. URA has observed instances where rent is consistently increased, its due to the non-issuance of EFRIS receipts or the issuance of receipts showing amounts lower than the actual rent paid, making it difficult to establish the actual rental income received. This facilitates the concealment of rental income and shield non-compliance. Be firm in requesting your EFRIS receipt. Do not accept a receipt showing an amount different from the rent you actually pay,” said Musinguzi.
He warned: “Do not allow yourself to be inconvenienced because of your landlord’s non-compliance.”
Musinguzi urged tenants to demand their EFRIS receipts as is their right.
“Demand your EFRIS receipt, it is your right. Let us work together to protect you and protect your tax,” said Musinguzi.
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