M/s ssemakula and company

07/06/2017

Still on bcu

28/12/2015

wishing u a lovely blessed new year from Semakula

08/12/2015

hello

25/10/2015

anything u need to knw about taxation ask and get to knw

26/09/2015

20/09/2015

In a bid to simplify the declarations in the VAT
return, we have made changes in the VAT return
template. With effect from 01/08/2015, clients
shall be required to download a fresh template
from the URA web portal (ura.go.ug) and fill it
out before submitting because the old template is
no longer valid.
Please take note of the following changes;
? Declaration of VAT on imported Services
Schedule 3 (Input tax schedule for imports) has
been adjusted to insert column D (Import of
Goods or Services) and clients are now required
to select from the drop down list an appropriate
option (Import of Goods or services? YES/NO).
Clients who intend to declare VAT on imported
services will now be required to select YES and
the details will auto populate in line (i) (Imported
Services) of Section C (sales (Good and
Services)) and Section H (calculation of Tax Due)
- Line 32 Total (Output Tax).
? Apportionment of input tax for clients dealing in
both exempt and Taxable sales
A drop down list has been created in row 55
(Method of Apportionment) in Section F
(Calculation of input tax allowed). Clients who
use apportionment method in accounting for VAT
are advised to select the appropriate method that
applies. If you do not deal in both exempt and
Taxable supplies, you are advised to select Not
Applicable.
? Accounting for VAT on Capital goods (Business
asset) Purchased/imported or sold.
1) Schedule 2 (Input Tax Schedule for the Local
Purchases) has been adjusted to insert Column F
(Is it a capital good/business asset? YES/NO)
and Schedule 3 (Input Tax Schedule for Imports)
to insert Column E (Is it a capital good/business
asset? YES/NO). Clients are now required to
select from the drop down list an appropriate
option. Clients who intend to declare VAT
incurred on purchase/import of Capital goods will
be required to select YES and complete Section D
line 15 -(capital goods bought (Business asset)).
Schedule 2 (Input Tax Schedule for the Local
Purchases) will apply where the asset was bought
from within the country and schedule 3 (Input Tax
Schedule for Imports) will apply where the asset
was imported.
2) Schedule1 (Output tax schedule for the period
sales) has been adjusted to insert Column F (Is it
a capital good? (Yes/No). Clients are now
required to select an appropriate option from the
drop down list. Clients who have charged VAT on
Capital Goods Sold will be required to select YES
and complete Section C Sales-(Goods and
Services) line 5 (capital goods bought (Business
asset)).
? VAT Deferment Declarations
Schedule 3 (Input tax schedule for imports) has
been adjusted to insert Column M (Is VAT
deferred? Yes. No?) Clients are now required to
select an appropriate option from the drop down
list. Clients who have been authorized to defer
VAT at importation will be required to select YES
and complete;
1) Section D -Purchases (Goods and Services)
line 17 (i)- Deferred VAT discharged and Section
C Sales-(Goods and Services) Line (ii) to account
for deferred VAT
2) Or complete only Section C- Sales (Goods and
Services) line (ii)-VAT deferred at Importation to
pay VAT that had been deferred due to failure to
meet the set conditions.
Contact us on our Toll-free line 0800117000 or
0417444602 and 0417444603 (Not toll-free); or
send an email to
[email protected]

05/04/2015

We hope this mail finds you well.
This serves to remind you of your
obligation to file your monthly
return(s) for March 2015.
Please also note that payment of
PAYE/ VAT/ WHT (whichever is
applicable to you) is different from
filing a PAYE/VAT/WHT return. The
return advises us of how you came
up with the payment. It indicates
the details of the transactions
involved. You may access the
applicable template(s) from the web
portal in the lower menu under
"Download Forms", then "Download
Online Forms" then select e-form
DT-2008 for PAYE, DT-2031 for VAT or
DT-2006 for WHT.
Please ensure you file the return
before the due date of 15th April
2015 to avoid any unnecessary
delays in being served by URA.
In case you have any filing
challenges, our office is readily
available to give you the necessary
support.
Please ignore this reminder if you
have already filed, have been given
an extension to file or if already
aware of this obligation.
For any further inquiries please
contact the undersigned.
Kind Regards

26/03/2015

we a here to offer our services to you... incase u have problems with your businesses ur most welcome

10/02/2015

Dear Sir/Madam,
RE: FILING OF VAT RETURN FOR
JAN 2015
This is to remind you once again to
file your January VAT return. Only
one day is remaining to the due
date.
We know that at times you are too
busy and forget to file but we are
there to remind you.
If the network is too slow, PLEASE i
encourage you to try even beyond 05
o'clock.
NOTE; Pleas if you have filed YOUR
return, ignore this massage.

05/02/2015

Feel free and ask any questions of what you want to know

13/01/2015

Compare and comment