On 7 September 2026, the Uganda Revenue Authority published the compliance risks that will receive particular attention under its Compliance Improvement Plan for the 2026/27 financial year. The notice lists 22 risk areas covering inventory, excise duty, exports, sales, expenses, payroll, withholding tax, EFRIS, Digital Tax Stamps and related-party transactions. The practical response is to review the links between your accounting records, tax returns and operational systems before URA asks for an explanation. Do not force every record to match. Identify genuine errors, correct them through the proper process, and document valid timing, classification or system differences. This article explains what URA has announced and sets out a practical readiness programme for finance teams, tax managers and business owners. It does not assume that every organisation will face an audit or that every variance represents unpaid tax. What URA Actually Announced URA says the FY 2026/27 ...

Uganda Revenue Authority has confirmed that the Income Tax (Amendment) Act, 2026 and the Excise Duty (Amendment) Act, 2026 were assented to with a commencement date of 1 July 2026 . URA has consequently advised taxpayers to review returns and declarations already filed for July 2026, August 2026 and subsequent periods and make any adjustments necessary to reflect the amended provisions. For finance and tax teams, the important issue is not merely that the law changed. It is that the commencement date reaches back to the beginning of the 2026/27 financial year, while some taxpayers may already have filed returns before the administrative systems and return templates were updated. That creates a practical compliance task: identify affected filings, determine whether they were prepared using the correct post-amendment rules, correct them where necessary and reconcile any resulting tax, payroll or credit consequences. Why the timing matters The legislative path helps expla...