Scope: Uganda · Topic: Revenue reconciliation across ERP, EFRIS, VAT and income tax · FGL review: September 2026 Sales should be explainable across every system a business uses, but they will not always be numerically identical. An ERP may record invoices and journals, EFRIS records fiscal documents, VAT follows statutory supply rules, financial statements apply accounting standards, and the income-tax return applies tax rules to annual business income. The control objective is therefore not to force all four numbers to match. It is to build a documented bridge that explains why they differ, whether each difference is valid, and what evidence supports it. Why the numbers can legitimately differ A difference can arise from timing, classification, system configuration or tax treatment. Common examples include advance billings, deferred income, unbilled revenue, credit notes, exempt or zero-rated supplies, manual journals, foreign-currency treatment, customer-contra...