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URA DTD - ASSESSMENTS –PROCESS GUIDE BOOK

Uganda Revenue Authority

IMPLEMENTATION OF INTEGRATED TAX ADMINISTRATION

ASSESSMENT MODULE PROCESS GUIDE BOOK

Version 1.0
27th July, 2009

Confidential

URA DTD - ASSESSMENTS –PROCESS GUIDE BOOK

Notice

This is a controlled document. Unauthorised access, copying, replication or usage for a purpose other than for which it is intended, is prohibited.

Confidential

URA DTD - ASSESSMENTS –PROCESS GUIDE BOOK

Contents
1. Introduction ............................................................................................................................................ 6 1.1 1.2 1.3 1.4 2. Purpose.................................................................................................................................................. 6 Scope ..................................................................................................................................................... 6 User categories...................................................................................................................................... 6 Document overview............................................................................................................................... 6

Assessments ............................................................................................................................................ 8 2.1. Income Tax ............................................................................................................................................ 8 2.1.1.1. Assessments after an audit .......................................................................................................... 8 2.1.1.2. Details of the assessment task ..................................................................................................... 8 2.1.1.3. Initiation and processing of the interview .................................................................................... 9 2.1.1.4. Approval of assessment task ........................................................................................................ 9 2.1.1.5. Service of Notice for Assessment: .............................................................................................. 10 2.1.1.6. Assessment without audit .......................................................................................................... 10 2.1.1.7. Administrative Estimated Assessment ....................................................................................... 10 2.1.1.8. Details of the assessment task ................................................................................................... 10 2.1.1.9. Initiation and processing of the interview .................................................................................. 11 2.1.1.10. Approval of assessment task .................................................................................................. 11 2.1.1.11. Service of assessment number .............................................................................................. 12 2.1.1.12. Administrative additional assessment ................................................................................... 12 2.1.1.13. Initiation of Assessment task: ................................................................................................ 12 2.1.1.14. Details of Assessment task: .................................................................................................... 12 2.1.1.15. Interview Initiation and Processing: ....................................................................................... 13 2.1.1.16. Approval of Assessment Task:................................................................................................ 13 2.1.1.17. Service of Notice for Assessment: .......................................................................................... 13 2.1.1.18. Administrative Amended Assessment ................................................................................... 13 2.1.1.19. Initiation of Assessment task: ................................................................................................ 13 2.1.1.20. Details of Assessment task: .................................................................................................... 13 2.1.1.21. Interview Initiation and Processing: ....................................................................................... 15 2.1.1.22. Approval of Assessment Task:................................................................................................ 15 2.1.1.23. Service of Notice for Assessment: .......................................................................................... 15 2.2. Value Added Tax.................................................................................................................................. 15 2.2.1.1. Assessments after an audit ........................................................................................................ 16 2.2.1.2. Details of the assessment task ................................................................................................... 16 2.2.1.3. Initiation and processing of the interview .................................................................................. 17 2.2.1.4. Approval of assessment task ...................................................................................................... 17 2.2.1.5. Service of Notice for Assessment: .............................................................................................. 17 2.2.1.6. Assessment without audit .......................................................................................................... 17 2.2.1.7. Administrative Estimated Assessment ....................................................................................... 18 2.2.1.8. Details of the assessment task ................................................................................................... 18 2.2.1.9. Initiation and processing of the interview .................................................................................. 19 2.2.1.10. Approval of assessment task .................................................................................................. 19 2.2.1.11. Service of assessment number .............................................................................................. 19

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......1............................ Interview Initiation and Processing: .......1....2.................14..................................................3..... Details of the assessment task .........1......... 2.......................................................1..................................................................... Assessments after an audit ..................................1........................... 25 2.............................19...................1......................... Administrative additional assessment ............ Initiation and processing of the interview ...............................................................3.......1...................... 2............. Approval of assessment task .....1................................................................................1......................................4.................................................................17........ Initiation and processing of the interview .............................................3.................... 30 2.....................5..............2.3... Approval of assessment task ................................................................................2...2.......... Administrative Amended Assessment ..................1................................. 24 2................................... 28 2......................8......................3......... Approval of assessment task ....................2..........................................4......................... 24 2........ 29 2..................4....... 31 2..............3.....1.3.......................4..6......................12.....1.......1....16................3... 22 Approval of Assessment Task:...........................2................................. 27 2....2................................8........1. 34 4 .........3........1........................................... 21 Approval of Assessment Task:.......................3.1...15.............. 2...................1.... 21 Initiation of Assessment task: ....... 27 2...4..........4.... 32 2. 19 Initiation of Assessment task: ......3....21..3............... 24 2.........................21............................. 32 2.................1................ 32 2.......10.1.9.3...........22.......1................................3......3.......... 32 2......................... 24 2........................1.. Details of Assessment task: ................14................ 2...........................16..........................10.......................7...........1.................... 28 2..................... Initiation and processing of the interview .....................................1............................... Details of the assessment task ................. 28 2........... 19 Details of Assessment task: .... Service of Notice for Assessment: ................................3............ 30 2..............20..........13...........ASSESSMENTS –PROCESS GUIDE BOOK 2. 2.................................3...................................................................................1........................................................1.................23.................................. 23 2................... 24 2.................... Details of the assessment task ................3...............2.......2...............1..............................18........ 2.......................................................6...........................4........ 21 Service of Notice for Assessment: ......... Assessments after an audit .1..................... 30 2.................. Local Excise Duty ..................1.......... Approval of Assessment Task:.............. Assessment without audit .................................................... 21 Details of Assessment task: ...............4................2......... 27 2....3.............2........1.........1.....................3.. GPBT .....................1..... Initiation of Assessment task: ........ Administrative additional assessment ..............1.........................23.2........................................... Service of Notice for Assessment: ............... 27 2................3................18.................. 27 2..........................................................................4..12.................1..................... 22 2.. 32 2.................. 22 Service of Notice for Assessment: .......... 2..... 27 2............ 2............1..20....... Approval of Assessment Task:....................... Service of Notice for Assessment: ............................................................................................... Administrative Estimated Assessment ..................................1..................................... Initiation of Assessment task: ..................................3.........................1................3............... 2.................7....................................................................................................... 2................................................19......................................1.............................................. Assessment without audit ........................................4.. Details of the assessment task .................................3..........................................11..........13........................... Approval of assessment task ..................................................... 30 2......................1.................3.... Details of Assessment task: .............................URA DTD ....................1... Initiation and processing of the interview ......1...................4........................................................2..........3.... Interview Initiation and Processing: ............... 2......................2.................................................... 28 2... 23 2..1......... Administrative Estimated Assessment ........................1.........1............. 28 2................... 32 2.......................................4.......1................................ 21 Administrative Amended Assessment ............................15....................................... 19 Interview Initiation and Processing: ..........................................1.. 22 2.................22.......................... 34 2............................. 21 Interview Initiation and Processing: ......17...... Service of assessment number .........................1...... Service of Notice for Assessment: .................5...........9.................................................... 31 2...........1.................4.................

.................... 36 Details of Assessment task: ........... 37 Approval of Assessment Task:.19.........4.....1...............15.................................. Service of assessment number .........................4.....................................ASSESSMENTS –PROCESS GUIDE BOOK 2.........20....................1..........1..........1....... 34 Interview Initiation and Processing: ..................................... 2......1............................................ 35 Service of Notice for Assessment: .......................................... 36 Initiation of Assessment task: .........1..........18....................22................................................. 35 Administrative Amended Assessment ...................................... 2................21.....23.................... 2.............1...........4................................... 2..................4.................................................................. 2............................ 2.. 35 Approval of Assessment Task:. 34 Administrative additional assessment .............................. 36 Interview Initiation and Processing: ............................4.....................4........................ 37 5 ...............12..................4...........14..... 2............... 37 Configuration Parameters ................................. 2............................................1.................16.........................................4. 34 Initiation of Assessment task: ...............1......................4...................13.....................11................. 2..........URA DTD ........................... 34 Details of Assessment task: ......1..............1........ 2................. 2......................... 37 Service of Notice for Assessment: .......... 2........4............1.............................................................17........5.................... 2...4.............4.........................1........4..............

to ensure proper implementation and operation. Staff concerned with requirements specification can use this document to guide them through the process. This process guidebook is being produced as one of the items that are required to be supplied by TCS to URA as part of the product s to be supplied. It offers an overview of the roles carried out by the URA personnel. This document may simply be used to assist with specific activities such as obtaining information 6 . documented procedures are required in the form of business process operating guidebooks for the entire business processes: those directly and indirectly affected by a function listed within the preceding functional requirements and those processes that precede and succeed those functions. For each of the functions in the assessment module.1 Purpose The purpose of this document is to describe the process activities common to all officers that are that obliged to perform the assessment activities 1. The business process operating guidebooks is going to be structured to provide end-to-end process overview and role-specific instructions. 1. Introduction The process described in this document provides information and guidance to personnel involved in the assessment process. This handbook is intended for use by URA officers having the responsibility of operating and maintaining the assessment module.2 Scope The assessment process described in this document is a back office function whose main purpose is to ensure compliance of the taxpayer to his or her obligations. for example. This is made necessary not as functions to be performed by the software but.URA DTD . 1. This guidance is intended to describe the process activities set out for Assessment module version 1 of March 2009.3 User categories User categories are as hereunder:       The Commissioner Generals Commissioners Assistant Commissioners Managers Supervisors Officers 1.ASSESSMENTS –PROCESS GUIDE BOOK 1. or as characteristics of the software product not readily defined in terms of business functionality.4 Document overview This document is intended to provide an overview of repeatable processes that personnel can use in carrying out their duties as they process any functionality under the assessment process module.

Administrative Assessment. Self Assessment – this has been catered for under the returns processing module. additional and amended assessments. 7 .URA DTD . when to initiate the assessment and how to inform the taxpayer. i. This caters for estimated assessments.ASSESSMENTS –PROCESS GUIDE BOOK required to raise the assessment. The assessment processes are divided into two categories. ii.

This document will deal with administrative assessment and this includes estimated assessments and additional assessments. This tab will show the TIN.1. 2. 2. iii. Payment data for the return period for which the assessment has been initiated and any amounts that the taxpayer has paid. 2. Where there is a need for audit due to other circumstances. assessments under income tax act will cover assessments after an audit and assessments without an audit.1. legal name of the taxpayer. Basic details of the taxpayer.1. However if you need further clarification from the taxpayer before you impose nay penalties. i. The assessed liability as per the audit c. Details of the assessment task After the audit has been completed by the audit authority. business address of the taxpayer. the system shall create a task for assessment in your (assessment authority) account. b. e. Income Tax In the assessment module. ETax will auto populate the description of the penalty section and the amount of penalty. 8 . you should initiate the interview with the taxpayer. Assessments may be carried out either after an audit has been carried out or without an audit being done. ii. a.2. return period and type of assessment to be carried out as per the audit. The net outstanding liability You are required to approve the assessment task.1. the penalty section and your reasons for the penalty imposition. Where the Approving Authority – Returns recommends for an audit during return approval. The administrative assessments have the following functionalities. Assessments after an audit An audit will be carried out if. A taxpayer falls within the audit criteria. d.1. The task will display for you the following information.URA DTD . The penalty details – you are required to indicate in this tab. Assessments The assessment process refers to both self assessments and administrative assessments.1.ASSESSMENTS –PROCESS GUIDE BOOK 2.

URA DTD . You should capture the final findings of the interview on the basis of which you shall decide how much penalty will be imposed on the taxpayer. you (the Interview Authority. The Assessment Authority shall receive interview report. Approval of assessment task You (Assessment Authority) shall approve the assessment task based on the interview findings and a notice for Assessment shall be generated for the taxpayer. the interview notice shall be generated in the account of the printing authority to print and post it to the taxpayer. you should arrange the next meeting and the new date on which the interview will be completed. a task shall be created in the account of the interview authority to carry out the interview. if required. There is no separate interview checklist but findings of the interviewing authority will be available to Assessment Authority for his review. You shall provide the following details into the system. i. Every Notice for Assessment shall have a unique number called Assessment Number.Assessment) shall capture the findings of interview as final findings. He shall verify comments received from the taxpayer and shall make necessary changes.4. 2. If you complete the interview in single day. Based on the interview. Venue of the interview Once you have entered this information into the system. 9 .1.ASSESSMENTS –PROCESS GUIDE BOOK 2. the Assessment Authority shall decide how much penalty should be imposed on taxpayer. Where the taxpayer does not turn up for the interview or where you think that the interview is not required. you shall state the reason for the delay into the system. You should also indicate the new date on which it is rescheduled.1. Time of the interview iii. After the interview notice has been generated. you may cancel the interview after you have captured your remarks into the system. Initiation and processing of the interview There will be a facility in the assessment task for you to initiate the notice for interview. On generation of Notice for Assessment the taxpayer’s profile will be updated in eTax.1. This number can be used for objection in assessed tax or penalty or both. Where the interview has to be postponed due to some reason. Review of Interview: On completion of interview. Capturing Interview Details: This shall be done by the interview authority.3. Date of the interview ii.1. Where the interview has not been completed within one sitting.

5.1. iii. Details of the assessment task The task will display for you the following information. business address of the taxpayer. eTax shall automatically create the task for Administrative Estimated Assessment in your (Approving Authority – Returns) account and then you shall be able to assign these tasks to respective Assessment Authorities. ID no and signature of the person collecting the information. If the taxpayer fails to file the return during this grace period. Refer to Objection Module  In the assessment notice the taxpayer. The procedures detailed should include: The Time-frame within which to file the notice of objection  The place and officer (use official title) to which the notice of objection should be delivered  The fact that the objection should be made in writing and should precisely state the grounds of objection. should be advised that where he or she opts to object. b. As the designated authority. . Basic details of the taxpayer.1.8. a. Estimation of liability – this estimate will be done by you using the following formula.7. presents proof of identity.1. eTax shall wait for 7+15 working days after the return due date for the taxpayer to file the return. i.1. return period and type of assessment to be carried out as per the audit.1. iv.6. which shall include the surname. The notice for assessment shall be printed only in collection.URA DTD . Service of Notice for Assessment: This task will be carried out by the Certificate Printing and Issuing Authority.1. 30% of the tax assessed should be paid to the commissioner before the objection can be handled 2. ii. v. legal name of the taxpayer. vi. 2. The tax payable including Penal tax The date the tax is due and payable Type of Assessment An indication of the basis and/or explanation of the assessment The office that raised the assessment The taxpayer’s right of objection to the assessment and the manner in which this right can be exercised. 2. ii. The person collecting the notice for assessment. This tab will show the TIN. you shall ensure that.1. Assessment without audit The following types of assessment can be carried out without an audit Administrative Estimated Assessment The task for administrative estimated assessment shall be created automatically if taxpayer has failed to file the return.1. This shall be clearly and explicitly indicated to the taxpayer.ASSESSMENTS –PROCESS GUIDE BOOK The Notice for Assessment shall advise the taxpayer of the following: i. Minimun information is captured from persons collecting communications from URA DT Station. designation . 10 2.

1.  Industry average Taxable Income eTax shall show list of taxpayers and corresponding taxable income for current month for same ISIC code for same location and other locations. d. Industry growth rate (as per ISIC code) will populate as per data configured in eTax for current year. For individual income the estimate shall be Last Year’s Employment Income + Inflation rate for current year Last year’s employment income shall be populated as per taxpayer’s return available in eTax for previous year. You should decide the estimated chargeable income on the basis of any of the above methods.ASSESSMENTS –PROCESS GUIDE BOOK i.  For business income.URA DTD . you have to select the taxpayer’s and eTax shall show the average taxable income. the penalty section and your reasons for the penalty imposition. However if you need further clarification from the taxpayer before you impose nay penalties. . ETax will auto populate the description of the penalty section and the amount of penalty.1. c.1.1. Payment data for the return period for which the assessment has been initiated and any amounts that the taxpayer has paid.1.2 above for details Approval of assessment task Refer to 2. ii.10. Inflation rate shall be populated as per data configured in eTax for current year. Penalty details – you are required to indicate in this tab. 2. eTax shall show the average taxable income of the taxpayer as per return data available in eTax.1.3 above for details 11 2. The net outstanding liability Initiation and processing of the interview You are required to approve the assessment task.9. you should initiate the interview with the taxpayer.1.1. e. For details refer to 2.  Average Taxable income of last n years + Industry growth rate of current year Based on number of years (n) input by you. The system will then apply the appropriate tax rates to the chargeable income and come up with the taxable income. Taxable income of previous year + Current Year Inflation Rate Taxable income of previous year + current year of inflation ETax shall show the taxable income of the previous year as per taxpayer’s return data available in eTax. Other assessment details carried in the same period f. Inflation rate will populate as per data configured in eTax for current year.

If previous assessment was not an estimated assessment.ASSESSMENTS –PROCESS GUIDE BOOK 2. eTax shall show the system generated values based on parameters configured for current Financial Year for calculation of liability amount as per previous assessment along with one more column to capture the additional assessed values.1. If previous return was an estimated assessment.     Penalty Section Description of Penalty Section – autopopulated Amount of Penalty – System generated for pre-defined penalties as per business rule Otherwise you shall provide the penalty amount.1.4 above for details. Service of assessment number Refer to 2.URA DTD . eTax shall show complete return and assessment data along with one more column to capture the additional assessed values. 2.14. ETax shall auto calculate all the derived fields and show the additional assessed tax payable.1.1. 2.1.11.12. B. Details of Assessment task: The generated assessment task shall show following information in different tabs A.1.13. C. Basic Details of taxpayer This tab will show      TIN of the taxpayer Legal Name of the taxpayer Business Address of the taxpayer Return period Type of assessment initiated – Administrative Additional Assessment 2.1.1. Penalty Details – This tab shall provide the facility for you (Assessment Authority) to refer the penalty imposed previously and impose additional penalty on taxpayer. it shall show following fields.1.1. Administrative additional assessment Initiation of Assessment task: You shall capture the assessment number of the Notice for Assessment issued previously against which additional assessment is to be carried out and click on “Generate Assessment” button to initiate the Assessment task. Reasons for imposition penalty 12 . Estimation of Liability This tab shall show you the previous assessment data along with one more column to capture the assessed values for this assessment.

Payment data for the return period for which assessment has been initiated This tab shall show those payments done by taxpayer for Income Tax which have been adjusted against return period for which assessment has been initiated.ASSESSMENTS –PROCESS GUIDE BOOK D.16.1.2 above for details.URA DTD .1. Approval of Assessment Task: Refer to 2. . 2.4 above for details.1.1. 2. Basic Details of taxpayer This tab will show   TIN of the taxpayer Legal Name of the taxpayer 13 2.1. E.20. 2.1. 2.1.1.1. Other Assessment details This tab shall show details of other assessments carried out for the same period.1. Opening O/S tax due for Income Tax [a] (as on Assessment period start date) Interest Payable on O/S Income Tax due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] Net payable for the assessment period [f] = [a+b+c+d-e] Interview Initiation and Processing: For details refer to 2. Details of Assessment task: The generated assessment task will show following information in different tabs A.1.3 above for details Service of Notice for Assessment: Refer to 2.1.1.1.1. Net Outstanding Liability This tab shall show following data for calculation of net amount payable by the taxpayer       2. F.17.18.15.1.1.19. Administrative Amended Assessment Initiation of Assessment task: You (the Assessment Authority) will capture the assessment number of the Notice for Assessment issued previously which is to be amended and click on “Generate Assessment” button to initiate the Assessment task.1.

Net Outstanding Liability This tab shall show following data for calculation of net amount payable by the taxpayer      Opening O/S tax due for Income Tax [a] (as on Assessment period start date) Interest Payable on O/S Income Tax due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] 14 . Penalty Details – This tab shall provide the facility for Assessment Authority to update the penalty amounts imposed during the assessment which is to be amended. F. ETax shall auto calculate and update all the derived fields and show the amended assessed values.ASSESSMENTS –PROCESS GUIDE BOOK    Business Address of the taxpayer Return period Type of assessment initiated – Administrative Amended Assessment B. Payment data for the return period for which assessment has been initiated This tab shall show those payments done by taxpayer for Income Tax which have been adjusted against return period for which assessment has been initiated. If previous return was an estimated assessment. eTax shall show the system generated values based on parameters configured for current Financial Year for calculation of liability amount as per previous assessment along with facility to update these data to generate the amended values. E. It shall show following fields –     Penalty Section Description of Penalty Section – autopopulated Amount of Penalty – System generated for pre-defined penalties as per business rule Otherwise Assessment Authority shall provide the penalty amount. it shall show complete return and editable assessment data. C.URA DTD . Estimation of Liability This tab shall show the previous assessment data along with facility to update the assessed values for previous assessment. If previous assessment was not an estimated assessment. Other Assessment details This tab shall show details of other assessments carried out for the same period. Reasons for imposition penalty D.

Penal tax will be imposed in the following situations.1. This has been handled under Returns Processing Module(refer to modified return advice). This has been covered under the Returns Processing Module.22. 65(1) VAT Act.4 above for details. Assessment arising out of an application to make alterations or additions to a return previously submitted by the taxpayer .Section 32(4)& (6) VAT Act Where a taxpayer is dissatisfied with a return that he or she previously submitted. Approval of Assessment Task: Refer to 2. the Commissioner General is required to make an assessment of the amount which in his or her opinion is payable under the Act. 15 . Failure to lodge a return within the required time– see section 65(2) VAT Act.2. he may apply to add to or alter it.1.21. ii.1. See s.1. or ii. This will arise where the following occur. a.1.1. This has been handled under the Returns Processing Module. Net payable for the assessment period [f] = [a+b+c+d-e] Interview Initiation and Processing: For details refer to 2. Assessment under section 32(1)(b) of the VAT Act .1. i. Estimated assessments under section 32 (1) of the VAT Act.2 above for details. d. Imposition of penalties under section 65 of the VAT Act. The penalty in this case is double the amount of tax payable from the date the person became eligible to register up to the date the person applied for registration or was registered by the Commissioner.ASSESSMENTS –PROCESS GUIDE BOOK  2. b.Where the Commissioner General is not satisfied with a return lodged by a person. Where the Commissioner General has reasonable grounds to believe that a person will become liable to pay tax but is unlikely to pay the amount due. Value Added Tax In the assessment module. Where a person fails to lodge a return as required by Section 31.1. assessments under VAT Act will cover administrative assessments. After the application has been considered. c. the penalty for failure to file a return by the due date is the greater of two hundred thousand shillings or 2% (per month compounded) of the tax payable for the period the return is late. Administrative assessments in VAT arise in the following instances.URA DTD .1.1. 2.23.3 above for details Service of Notice for Assessment: Refer to 2. i. 2. A tax payer who is eligible for registration but fails to apply for registration. 2.1.1. This section deals with imposition of penal tax.

Details of the assessment task After the audit has been completed by the audit authority. Assessments may also be amended where the tax payer has objected to the assessment raised – refer to section 33B(4) of the VAT Act. Failure to pay tax by the due date (whether in relation to a payment return or an administrative assessment).ASSESSMENTS –PROCESS GUIDE BOOK iii. omits from a statement made to an officer of the Uganda Revenue Authority any matter or thing without which the statement is misleading in a material particular. Where there is a need for audit due to other circumstances. Under section 32(8) of the VAT Act where the Commissioner General may. Additional assessments in VAT arise in the following instances. iv. i. or b. amend an assessment as the he or she considers necessary. These above assessments will be made either after an audit or without an audit. Failure to maintain proper records (the penalty is double the amount of tax payable by the person for the tax period) . a penal tax on the unpaid tax is imposed at a rate of 2% per month (compounded) for the period the amount has remained outstanding – see section 65(3) VAT Act. ii. the person is liable to pay penal tax equal to double the amount of the excess. Assessments after an audit An audit will be carried out if. e. Makes a statement to an officer of the Uganda Revenue Authority that is false or misleading in a material particular. This will be handled under the Audit Module as this can only be ascertained after an audit has been carried out on the taxpayer. This process will be handled under the objections module. 2. 16 . This has been dealt with under returns processing module. within the time limits set out in sub-section (9).see section 65(5) VAT Act. Where the taxpayer Knowingly or recklessly a. This will be handled in the audit module.2. Where the Approving Authority – Returns recommends for an audit during return approval. 2. The task will display for you the following information. An amended assessment is treated in all respects as an assessment under this Act. A taxpayer falls within the audit criteria. i. Additional assessments may also arise where the taxpayer’s return has been modified by URA and a modified return advice has been issued to the taxpayer. iii.1.1. A notice of the amended assessment shall be served on the person assessed. iii.2. v. ii. Additional and Amended VAT Assessments.1. the system shall create a task for assessment in your (assessment authority) account. This has been handled under the Payments Processing Module. and the tax properly payable by the person exceeds the tax that was assessed as payable based on the false or misleading information.URA DTD .2.

2.4.3.1. 2. business address of the taxpayer.1.2. e. Initiation and processing of the interview Refer to 2.2 above for details. The net outstanding liability This tab shall show following data for calculation of net amount payable by the taxpayer       Opening O/S tax due for VAT [a] (as on Assessment period start date) Interest Payable on O/S VAT due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] Net payable for the assessment period [f] = [a+b+c+d-e] You are required to approve the assessment task.ASSESSMENTS –PROCESS GUIDE BOOK a.1.1.2. Payment data for the return period for which the assessment has been initiated and any amounts that the taxpayer has paid. However if you need further clarification from the taxpayer before you impose nay penalties.1. ETax will auto populate the description of the penalty section and the amount of penalty.6. Basic details of the taxpayer.2. This tab shall show the VAT return for tax period along with one more non editable column for assessed return data as per Audit.1. ETax shall show the final assessed tax liability of taxpayer after Audit.3 above for details Service of Notice for Assessment: Refer to 2. you should initiate the interview with the taxpayer. 2.URA DTD .1. b. The penalty details – you are required to indicate in this tab.4 above for details.1. return period and type of assessment to be carried out as per the audit. the penalty section and your reasons for the penalty imposition. Assessment without audit The following types of assessment can be carried out without an audit 17 2.5. legal name of the taxpayer. 2. Approval of assessment task Refer to 2. c.1. This tab will show the TIN. . The assessed liability as per the audit. d.1.

7. Other assessment details carried in the same period f. Administrative Estimated Assessment The task for administrative estimated assessment shall be created automatically if taxpayer has failed to file the return. ETax will auto populate the description of the penalty section and the amount of penalty. a. eTax shall wait for 7+15 working days after the return due date for the taxpayer to file the return. The e-Tax shall also provide the facility to select location wise and turnover wise top n taxpayers for same ISIC code and consider the average of the selected taxpayers during calculation of average turnover. c. e. the penalty section and your reasons for the penalty imposition.URA DTD . Industry growth rate (as per ISIC code) will populate as per data configured in eTax for previous year. Tax payable shall be calculated as 18% of estimated Turnover.1.2. business address of the taxpayer. Payment data for the return period for which the assessment has been initiated and any amounts that the taxpayer has paid.  Average Turnover of last n months + Industry growth rate of previous year Based on number of months (n) input by you. Inflation rate will populate as per data configured in eTax for previous year. Estimation of liability – this estimate will be done by you using the following formula. Basic details of the taxpayer. eTax shall automatically create the task for Administrative Estimated Assessment in your (Approving Authority – Returns) account and then you shall be able to assign these tasks to respective Assessment Authorities.2.1. If the taxpayer fails to file the return during this grace period. Penalty details – you are required to indicate in this tab. This tab will show the TIN. You shall decide the Taxable turnover of the taxpayer based on above mentioned criterion. b.  Industry average Turnover of current month The eTax shall show list of all taxpayers and corresponding VAT turnover for current month for same ISIC code along with average turnover. VAT Return and Payment data for previous return period 18 .8. return period and type of assessment to be carried out as per the audit.  Previous month Turnover + Previous Year Inflation Rate ETax shall show the turnover of the previous month as per taxpayer’s return data available in eTax. d. 2. legal name of the taxpayer. Details of the assessment task The task will display for you the following information. eTax shall show the average turnover of the taxpayer as per return data available in eTax.ASSESSMENTS –PROCESS GUIDE BOOK 2.

9.2.1. you should initiate the interview with the taxpayer.2. 2.1. The net outstanding liability This tab shall show following data for calculation of net amount payable by the taxpayer       Opening O/S tax due for VAT [a] (as on Assessment period start date) Interest Payable on O/S VAT due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] Net payable for the assessment period [f] = [a+b+c+d-e] 2.1.12. 2.14.1. Initiation and processing of the interview You are required to approve the assessment task.2 above for details Approval of assessment task Refer to 2. g.2.13.2.1.1.1. 2. . Administrative additional assessment Initiation of Assessment task: You shall capture the assessment number of the Notice for Assessment issued previously against which additional assessment is to be carried out and click on “Generate Assessment” button to initiate the Assessment task.2. Basic Details of taxpayer This tab will show     TIN of the taxpayer Legal Name of the taxpayer Business Address of the taxpayer Return period 19 2.1.URA DTD .1.3 above for details Service of assessment number Refer to 2. Details of Assessment task: The generated assessment task shall show following information in different tabs A. For details refer to 2.1.ASSESSMENTS –PROCESS GUIDE BOOK In this tab eTax shall show the return and payment details of previous return period for reference of Assessment Authority.10. However if you need further clarification from the taxpayer before you impose nay penalties.1.4 above for details.1. 2.11.2.

URA DTD . eTax shall show complete return and assessment data along with one more column to capture the additional assessed values. Other Assessment details This tab shall show details of other assessments carried out for the same period. Payment data for the return period for which assessment has been initiated This tab shall show those payments done by taxpayer for VAT which have been adjusted against return period for which assessment has been initiated. Penalty Details – This tab shall provide the facility for you (Assessment Authority) to refer the penalty imposed previously and impose additional penalty on taxpayer. eTax shall show the system generated values based on parameters configured for current Financial Year for calculation of liability amount as per previous assessment along with one more column to capture the additional assessed values.     Penalty Section Description of Penalty Section – autopopulated Amount of Penalty – System generated for pre-defined penalties as per business rule Otherwise you shall provide the penalty amount. C. it shall show following fields. If previous assessment was not an estimated assessment. Estimation of Liability This tab shall show the previous assessment data along with one more column to capture the assessed values for this assessment. ETax shall auto calculate all the derived fields and show the additional assessed tax payable. F.ASSESSMENTS –PROCESS GUIDE BOOK  Type of assessment initiated – Administrative Additional Assessment B. Net Outstanding Liability This tab shall show following data for calculation of net amount payable by the taxpayer       Opening O/S tax due for VAT [a] (as on Assessment period start date) Interest Payable on O/S VAT due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] Net payable for the assessment period [f] = [a+b+c+d-e] 20 . Reasons for imposition penalty D. E. If previous return was an estimated assessment.

Penalty Details – This tab shall provide the facility for Assessment Authority to update the penalty amounts imposed during the assessment which is to be amended. Estimation of Liability This tab shall show the previous assessment data along with facility to update the assessed values for previous assessment. If previous assessment was not an estimated assessment. B.1. Details of Assessment task: The generated assessment task will show following information in different tabs A.3 above for details Service of Notice for Assessment: Refer to 2. Basic Details of taxpayer This tab will show      TIN of the taxpayer Legal Name of the taxpayer Business Address of the taxpayer Return period Type of assessment initiated – Administrative Amended Assessment 2.1. Administrative Amended Assessment Initiation of Assessment task: You (the Assessment Authority) will capture the assessment number of the Notice for Assessment issued previously which is to be amended and click on “Generate Assessment” button to initiate the Assessment task.1.4 above for details.16.2. 2.1.1.2.URA DTD . 2. it shall show following fields – 21 .18.1.1.17.1.20.1.2 above for details. 2.1. ETax shall auto calculate and update all the derived fields and show the amended assessed values. eTax shall show the system generated values based on parameters configured for current Financial Year for calculation of liability amount as per previous assessment along with facility to update these data to generate the amended values. If previous return was an estimated assessment. it shall show complete return and editable assessment data. Interview Initiation and Processing: For details refer to 2.2. Approval of Assessment Task: Refer to 2.2.1.19.15. C.2.ASSESSMENTS –PROCESS GUIDE BOOK 2.1. 2.2.

1.3. E.23. Estimated assessments where the taxpayer does not file a return of income within the required time limit. 2. Approval of Assessment Task: Refer to 2. Net Outstanding Liability This tab shall show following data for calculation of net amount payable by the taxpayer       2.1. Administrative assessments in LED arise in the following instances.1. Payment data for the return period for which assessment has been initiated This tab shall show those payments done by taxpayer for VAT which have been adjusted against return period for which assessment has been initiated.1.2. 2. 2.g.1.2 above for details.2.3 above for details Service of Notice for Assessment: Refer to 2.1.21. Where the taxpayer’s return is found to be unsatisfactory – this has been covered under Returns Processing Module (e.URA DTD .4 above for details. F. b. where a modified return advise is issued to the taxpayer an assessment will be generated for the taxpayer. Reasons for imposition penalty D. Local Excise Duty In the assessment module.1.2. Other Assessment details This tab shall show details of other assessments carried out for the same period.1.) 22 . assessments under LED will cover administrative assessments.1. a.ASSESSMENTS –PROCESS GUIDE BOOK     Penalty Section Description of Penalty Section – autopopulated Amount of Penalty – System generated for pre-defined penalties as per business rule Otherwise Assessment Authority shall provide the penalty amount.22. Opening O/S tax due for VAT [a] (as on Assessment period start date) Interest Payable on O/S VAT due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] Net payable for the assessment period [f] = [a+b+c+d-e] Interview Initiation and Processing: For details refer to 2.

23 .ASSESSMENTS –PROCESS GUIDE BOOK c. The task will display for you the following information. The law does not specifically provide for additional assessments to be made but section 58 of the East African Excise Management Act of 1970 provides for a demand of duty to be made where there was a short levy of duty. Details of the assessment task After the audit has been completed by the audit authority. A taxpayer falls within the audit criteria. Where there is a need for audit due to other circumstances. This information should be indicating a different liability from that indicated in the existing assessment. 2. This has been dealt with under returns processing module.1. Assessments after an audit An audit will be carried out if. Where there has been a short levy – this will only be determined after an audit and will therefore be handled in the Audit Module. Additional and Amended Local Excise Duty Assessments: Additional or amended assessments arise where the Assessment Authority has obtained other information about the taxpayer’s activities for a tax period in which an assessment has already been raised and issued to the taxpayer. the system shall create a task for assessment in your (assessment authority) account. 2. Limits in making a demand for duty that was short levied. Late payment or non payment of duty under section 56A(1)of the East African Excise Management Act of 1970. A demand for duty that was short levied must be made within twelve months from the date on which a return was submitted unless such short levy was caused by fraud on the part of the person who should have paid the amount so short-levied. d. i. This process will be handled in the Payments Processing Module. Time limit for raising an assessment A demand for tax that was short levied must be made within twelve months from the date on which a return was submitted.3.1. ii. Additional assessments may also arise where the taxpayer’s return has been modified by URA and a modified return advice has been issued to the taxpayer. iii.3. In any other case. the law is silent on the time limit.1. Where the Approving Authority – Returns recommends for an audit during return approval.URA DTD .2.

5.URA DTD .1.1. ETax will auto populate the description of the penalty section and the amount of penalty. Approval of assessment task Refer to 2.ASSESSMENTS –PROCESS GUIDE BOOK a.2 above for details.4 above for details.1. eTax shall wait for 7+15 working days after the return due date 24 2. 2.1. b.3. Initiation and processing of the interview Refer to 2.1. return period and type of assessment to be carried out as per the audit.1. you should initiate the interview with the taxpayer. The penalty details – you are required to indicate in this tab. business address of the taxpayer.3. d. ETax shall show the final assessed tax liability of taxpayer after Audit.3. . the penalty section and your reasons for the penalty imposition. 2. legal name of the taxpayer.1.3. However if you need further clarification from the taxpayer before you impose nay penalties. This tab will show the TIN.1.6. The assessed liability as per the audit.1.4. e. 2.3 above for details Service of Notice for Assessment: Refer to 2. Payment data for the return period for which the assessment has been initiated and any amounts that the taxpayer has paid. Basic details of the taxpayer. 2. This tab shall show the LED return for tax period along with one more non editable column for assessed return data as per Audit.7.3.3.1. The net outstanding liability This tab shall show following data for calculation of net amount payable by the taxpayer       Opening O/S tax due for Excise Duty [a] (as on Assessment period start date) Interest Payable on O/S Excise Duty due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] Net payable for the assessment period [f] = [a+b+c+d-e] You are required to approve the assessment task. c. Assessment without audit The following types of assessment can be carried out without an audit Administrative Estimated Assessment The task for administrative estimated assessment shall be created automatically if taxpayer has failed to file the return.1.

Details of the assessment task The task will display for you the following information. a. Inflation rate will populate as per data configured in eTax for previous year. eTax shall automatically create the task for Administrative Estimated Assessment in your (Approving Authority – Returns) account and then you shall be able to assign these tasks to respective Assessment Authorities. Industry growth rate (as per ISIC code) will populate as per data configured in eTax for previous year. Basic details of the taxpayer. 2.  Industry average Turnover of current month e-tax shall show product wise average turnover from the current month’s excise returns filed by all the taxpayers dealing in manufacturing of products which this taxpayer has declared during local excise duty registration.ASSESSMENTS –PROCESS GUIDE BOOK for the taxpayer to file the return.  (Previous month total delivery units for the product + Industry growth rate)X(Previous month’s exfactory price of product+ Previous Year Inflation Rate) ETax shall show the turnover of the previous month as per taxpayer’s return data available in eTax. return period and type of assessment to be carried out as per the audit. The e-Tax shall also provide the facility to select location wise and turnover wise top n taxpayers and consider the average of the selected taxpayers during calculation of average turnover.  Previous month Turnover + Previous Year Inflation Rate ETax shall show the turnover of the previous month as per taxpayer’s return data available in eTax.1. Inflation rate will populate as per data configured in eTax for previous year. 25 .  Average Turnover of last n months + Industry growth rate of current year Based on number of months (n) input by the Assessment Authority.3. eTax shall show the average turnover of the taxpayer as per return data available in eTax. b. Total Estimated Excise Duty shall be calculated as sum of excise duty payable per Product. business address of the taxpayer. Now excise duty payable per Product shall be calculated as excise duty applied to estimated taxable deliveries of the product.URA DTD . The estimation of turnover for excise duty taxpayers who provide services. If the taxpayer fails to file the return during this grace period. This tab will show the TIN. e-tax shall consider the turnover for airtime on mobile phones and airtime on landline separately. legal name of the taxpayer.8. Estimation of liability – this estimate will be done by you using the following formula.

d.URA DTD . The e-Tax shall also provide the facility to select location wise and turnover wise top n taxpayers and consider the average of the selected taxpayers during calculation of average turnover. e-tax shall consider the turnover for airtime on mobile phones and airtime on landline separately. g. Other assessment details carried in the same period f. Payment data for the return period for which the assessment has been initiated and any amounts that the taxpayer has paid.  Industry average Turnover of current month e-tax shall show average turnover per product from the current month’s excise returns filed by all the taxpayers dealing in manufacturing of products which this taxpayer has declared during local excise duty registration. Penalty details – you are required to indicate in this tab. The estimation of turnover for excise duty taxpayers who provide services. The net outstanding liability This tab shall show following data for calculation of net amount payable by the taxpayer       Opening O/S tax due for Excise Duty [a] (as on Assessment period start date) Interest Payable on O/S Excise Duty due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] Net payable for the assessment period [f] = [a+b+c+d-e] 26 . Industry growth rate (as per ISIC code) will populate as per data configured in eTax for previous year. the penalty section and your reasons for the penalty imposition. e. c. ETax will auto populate the description of the penalty section and the amount of penalty. eTax shall show the average turnover of the taxpayer as per return data available in eTax. LED Return and Payment data for previous return period In this tab eTax shall show the return and payment details of previous return period for reference of Assessment Authority. The total Estimated Excise Duty shall be calculated as sum of Excise duty per product.ASSESSMENTS –PROCESS GUIDE BOOK  Average Turnover of last n months + Industry growth rate of previous year Based on number of months (n) input by you. Now Excise Duty payable per product shall be calculated as excise duty applied to estimated taxable deliveries per product.

eTax shall show complete return and assessment data along with one more column to capture the additional assessed values. If previous assessment was not an estimated assessment.3. C. Basic Details of taxpayer This tab will show      TIN of the taxpayer Legal Name of the taxpayer Business Address of the taxpayer Return period Type of assessment initiated – Administrative Additional Assessment 2. For details refer to 2. ETax shall auto calculate all the derived fields and show the additional assessed tax payable.10. 2.1. 2.1.4 above for details.1.11. Penalty Details – 27 .1. B. However if you need further clarification from the taxpayer before you impose nay penalties.1. Administrative additional assessment Initiation of Assessment task: You shall capture the assessment number of the Notice for Assessment issued previously against which additional assessment is to be carried out and click on “Generate Assessment” button to initiate the Assessment task.3.3. you should initiate the interview with the taxpayer.3.13. Estimation of Liability This tab shall show the previous assessment data along with one more column to capture the assessed values for this assessment.1.3 above for details Service of assessment number Refer to 2. Details of Assessment task: The generated assessment task shall show following information in different tabs A.14.9.ASSESSMENTS –PROCESS GUIDE BOOK 2.1.3. 2.URA DTD .3. eTax shall show the system generated values based on parameters configured for current Financial Year for calculation of liability amount as per previous assessment along with one more column to capture the additional assessed values.1.1.12. Initiation and processing of the interview You are required to approve the assessment task.1.1. 2.2 above for details Approval of assessment task Refer to 2. If previous return was an estimated assessment.1.

Service of Notice for Assessment: Refer to 2.     Penalty Section Description of Penalty Section – autopopulated Amount of Penalty – System generated for pre-defined penalties as per business rule Otherwise you shall provide the penalty amount.1. 2. F. 2.URA DTD .1. E. Reasons for imposition penalty D.1.4 above for details.1.3.3. Net Outstanding Liability This tab shall show following data for calculation of net amount payable by the taxpayer       2.3. Payment data for the return period for which assessment has been initiated This tab shall show those payments done by taxpayer for VAT which have been adjusted against return period for which assessment has been initiated. Other Assessment details This tab shall show details of other assessments carried out for the same period.19.3.3.1.16.ASSESSMENTS –PROCESS GUIDE BOOK This tab shall provide the facility for you (Assessment Authority) to refer the penalty imposed previously and impose additional penalty on taxpayer. it shall show following fields.17.2 above for details.1. Approval of Assessment Task: Refer to 2.3 above for details 2.15.18. 28 .1. Administrative Amended Assessment Initiation of Assessment task: You (the Assessment Authority) will capture the assessment number of the Notice for Assessment issued previously which is to be amended and click on “Generate Assessment” button to initiate the Assessment task.1.1. 2.1.1. Opening O/S tax due for Excise Duty [a] (as on Assessment period start date) Interest Payable on O/S Excise Duty due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] Net payable for the assessment period [f] = [a+b+c+d-e] Interview Initiation and Processing: For details refer to 2.

Other Assessment details This tab shall show details of other assessments carried out for the same period. If previous return was an estimated assessment. E. F. Details of Assessment task: The generated assessment task will show following information in different tabs A. ETax shall auto calculate and update all the derived fields and show the amended assessed values.3. eTax shall show the system generated values based on parameters configured for current Financial Year for calculation of liability amount as per previous assessment along with facility to update these data to generate the amended values. Reasons for imposition penalty D. If previous assessment was not an estimated assessment. Payment data for the return period for which assessment has been initiated This tab shall show those payments done by taxpayer for VAT which have been adjusted against return period for which assessment has been initiated. Penalty Details – This tab shall provide the facility for Assessment Authority to update the penalty amounts imposed during the assessment which is to be amended. Net Outstanding Liability 29 . Estimation of Liability This tab shall show the previous assessment data along with facility to update the assessed values for previous assessment. it shall show following fields –     Penalty Section Description of Penalty Section – autopopulated Amount of Penalty – System generated for pre-defined penalties as per business rule Otherwise Assessment Authority shall provide the penalty amount.20. it shall show complete return and editable assessment data. Basic Details of taxpayer This tab will show      TIN of the taxpayer Legal Name of the taxpayer Business Address of the taxpayer Return period Type of assessment initiated – Administrative Amended Assessment B.URA DTD .ASSESSMENTS –PROCESS GUIDE BOOK 2.1. C.

2.1.1. This will be covered in the Audit Module.ASSESSMENTS –PROCESS GUIDE BOOK This tab shall show following data for calculation of net amount payable by the taxpayer       2.1.URA DTD .1. See section 10 of the Gaming and pool betting control and taxation Act.3. penalty or license fee is payable under the Act.23.1. 2.(see section 5 of the Gaming and pool betting control and taxation Act). Estimated assessments This will arise where the taxpayer has not submitted a return for a given tax period. This will be covered in the Audit Module.  ii. Time limits for raising an assessment There is no time limit provided for by the law.1. Assessment arising out of the imposition of penalties under the Act.  Person who knowingly commits any act with the view to Fraudulent evasion of any tax.2 above for details.4 above for details. GPBT In the assessment module. Opening O/S tax due for Excise Duty [a] (as on Assessment period start date) Interest Payable on O/S Excise Duty due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] Net payable for the assessment period [f] = [a+b+c+d-e] Interview Initiation and Processing: For details refer to 2. Not being a holder of permit sends money out of Uganda for purpose of making a gaming or pool bet. a.4.1. Where the taxpayer.21.3 above for details Service of Notice for Assessment: Refer to 2. This procedure will be handled in the Payments Processing Module.3. Approval of Assessment Task: Refer to 2. 30 . Where the taxpayer has not paid the whole of the tax due from him or her at the time prescribed by the law. i.22.  Knowingly or recklessly keeps false records. assessments under GPBT will cover administrative assessments. 2.1.3.1. Administrative assessments in GPBT arise in the following instances. b.

Where a tax payer has not filed his or her return within the required time. return period and type of assessment to be carried out as per the audit. 2. The assessed liability as per the audit.1.2. business address of the taxpayer.4. 2. Assessments after an audit An audit will be carried out if. sends money out of Uganda for the purpose of making a gaming or pool bet. ETax will auto populate the description of the penalty section and the amount of penalty. a. c. Where the Approving Authority – Returns recommends for an audit during return approval. The penalty details – you are required to indicate in this tab. This has been dealt with under returns processing module. 31 . Payment data for the return period for which the assessment has been initiated and any amounts that the taxpayer has paid. d.4. Details of the assessment task After the audit has been completed by the audit authority. legal name of the taxpayer. the penalty section and your reasons for the penalty imposition. ii. ETax shall show the final assessed tax liability of taxpayer after Audit. i. Additional assessments may also arise where the taxpayer’s return has been modified by URA and a modified return advice has been issued to the taxpayer.1. The task will display for you the following information.ASSESSMENTS –PROCESS GUIDE BOOK The process described below will only cover an assessment in the following instances. Basic details of the taxpayer. a. This tab will show the TIN. b. iii. The respective law does not specifically provide for an additional assessment to be raised for a taxpayer where an assessment is existing for a particular tax period. Where the taxpayer who does not hold a permit.URA DTD . This information should be indicating a different liability from that indicated in the existing assessment. the system shall create a task for assessment in your (assessment authority) account.1. b. This tab shall show the GPBT return for tax period along with one more non editable column for assessed return data as per Audit. Additional and Amended Gaming and Pool Betting Tax Assessments: Additional or amended assessments arise where the Assessment Authority has obtained other information about the taxpayer’s activities for a tax period in which an assessment has already been raised and issued to the taxpayer. Where there is a need for audit due to other circumstances. A taxpayer falls within the audit criteria.

4.3. business address of the taxpayer. return period and type of assessment to be carried out as per the audit. Estimation of liability – this estimate will be done by you using the following formula.4. Initiation and processing of the interview Refer to 2.1.4. legal name of the taxpayer.4. 2. 2. This tab will show the TIN.1.1. The net outstanding liability This tab shall show following data for calculation of net amount payable by the taxpayer       Opening O/S tax due for GPBT [a] (as on Assessment period start date) Interest Payable on O/S GPBT due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] Net payable for the assessment period [f] = [a+b+c+d-e] You are required to approve the assessment task. .URA DTD . eTax shall wait for 7+15 working days after the return due date for the taxpayer to file the return.1.1.  Taxable gross receipt of previous month + Previous Year Inflation Rate 32 2. 2. Approval of assessment task Refer to 2. Basic details of the taxpayer. b.4.4.1.4 above for details. a. you should initiate the interview with the taxpayer. eTax shall automatically create the task for Administrative Estimated Assessment in your (Approving Authority – Returns) account and then you shall be able to assign these tasks to respective Assessment Authorities.7. 2. 2.1.1.ASSESSMENTS –PROCESS GUIDE BOOK e.1.1.1.8.4.3 above for details Service of Notice for Assessment: Refer to 2.5.6. Details of the assessment task The task will display for you the following information. Assessment without audit The following types of assessment can be carried out without an audit Administrative Estimated Assessment The task for administrative estimated assessment shall be created automatically if taxpayer has failed to file the return.1. However if you need further clarification from the taxpayer before you impose nay penalties. If the taxpayer fails to file the return during this grace period.2 above for details.

The net outstanding liability This tab shall show following data for calculation of net amount payable by the taxpayer       Opening O/S tax due for GPBT [a] (as on Assessment period start date) Interest Payable on O/S GPBT due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] Net payable for the assessment period [f] = [a+b+c+d-e] 33 . Assessment Authority has to select the taxpayers and eTax shall show the average taxable gross receipt . Inflation rate will populate as per data configured in eTax for previous year. g. f. eTax shall show the average taxable gross receipt of the taxpayer as per return data available in eTax.  Industry average Taxable Income eTax shall show list of all taxpayers registered for GPBT and corresponding taxable gross receipt for current month.URA DTD . e.ASSESSMENTS –PROCESS GUIDE BOOK ETax shall show the taxable gross receipt of the previous month as per taxpayer’s return data available in eTax.  Average Taxable gross receipts of last n months + Industry growth rate of previous year Based on number of months (n) input by the Assessment Authority. Payment data for the return period for which the assessment has been initiated and any amounts that the taxpayer has paid. Other assessment details carried in the same period. ETax will auto populate the description of the penalty section and the amount of penalty. d. the penalty section and your reasons for the penalty imposition. c. Penalty details – you are required to indicate in this tab. Industry growth rate (as per ISIC code) will populate as per data configured in eTax for previous year. GPBT Return and Payment data for previous return period In this tab eTax shall show the return and payment details of previous return period for reference of Assessment Authority.

9. B.1. C.4.1.11.1.2 above for details Approval of assessment task Refer to 2. eTax shall show complete return and assessment data along with one more column to capture the additional assessed values. However if you need further clarification from the taxpayer before you impose nay penalties. If previous assessment was not an estimated assessment.ASSESSMENTS –PROCESS GUIDE BOOK 2. Estimation of Liability This tab shall show the previous assessment data along with one more column to capture the assessed values for this assessment.1. ETax shall auto calculate all the derived fields and show the additional assessed tax payable. Administrative additional assessment Initiation of Assessment task: You shall capture the assessment number of the Notice for Assessment issued previously against which additional assessment is to be carried out and click on “Generate Assessment” button to initiate the Assessment task.14.1.1.1.1.13. For details refer to 2. 2. 2. you should initiate the interview with the taxpayer.1. eTax shall show the system generated values based on parameters configured for current Financial Year for calculation of liability amount as per previous assessment along with one more column to capture the additional assessed values.URA DTD .1.1.4.12.4 above for details.4.4.4. Basic Details of taxpayer This tab will show      TIN of the taxpayer Legal Name of the taxpayer Business Address of the taxpayer Return period Type of assessment initiated – Administrative Additional Assessment 2.3 above for details Service of assessment number Refer to 2. 2. Penalty Details – 34 . Initiation and processing of the interview You are required to approve the assessment task.4.1. 2. Details of Assessment task: The generated assessment task shall show following information in different tabs A. If previous return was an estimated assessment.10.

1.URA DTD . E. Approval of Assessment Task: Refer to 2. it shall show following fields. D.1.4. F. Opening O/S tax due for GPBT [a] (as on Assessment period start date) Interest Payable on O/S GPBT due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] Net payable for the assessment period [f] = [a+b+c+d-e] Interview Initiation and Processing: For details refer to 2.2 above for details.15.1. 2.4. 35 . Net Outstanding Liability This tab shall show following data for calculation of net amount payable by the taxpayer       2.     Penalty Section Description of Penalty Section – autopopulated Amount of Penalty – System generated for pre-defined penalties as per business rule Otherwise you shall provide the penalty amount. Other Assessment details This tab shall show details of other assessments carried out for the same period.4.1.4 above for details. 2. Reasons for imposition penalty.1.ASSESSMENTS –PROCESS GUIDE BOOK This tab shall provide the facility for you (Assessment Authority) to refer the penalty imposed previously and impose additional penalty on taxpayer.3 above for details Service of Notice for Assessment: Refer to 2. Payment data for the return period for which assessment has been initiated This tab shall show those payments done by taxpayer for VAT which have been adjusted against return period for which assessment has been initiated.1.1.17.1.16.1.

B. Estimation of Liability This tab shall show the previous assessment data along with facility to update the assessed values for previous assessment. Basic Details of taxpayer This tab will show      TIN of the taxpayer Legal Name of the taxpayer Business Address of the taxpayer Return period Type of assessment initiated – Administrative Amended Assessment 2. Payment data for the return period for which assessment has been initiated 36 .4. it shall show complete return and editable assessment data.ASSESSMENTS –PROCESS GUIDE BOOK 2. Penalty Details – This tab shall provide the facility for Assessment Authority to update the penalty amounts imposed during the assessment which is to be amended.4. eTax shall show the system generated values based on parameters configured for current Financial Year for calculation of liability amount as per previous assessment along with facility to update these data to generate the amended values.1. 2.20.19. Administrative Amended Assessment Initiation of Assessment task: You (the Assessment Authority) will capture the assessment number of the Notice for Assessment issued previously which is to be amended and click on “Generate Assessment” button to initiate the Assessment task. If previous return was an estimated assessment. ETax shall auto calculate and update all the derived fields and show the amended assessed values. If previous assessment was not an estimated assessment. C.1.URA DTD . Reasons for imposition penalty D.1. it shall show following fields –     Penalty Section Description of Penalty Section – autopopulated Amount of Penalty – System generated for pre-defined penalties as per business rule Otherwise Assessment Authority shall provide the penalty amount.18.4. Details of Assessment task: The generated assessment task will show following information in different tabs A.

ASSESSMENTS –PROCESS GUIDE BOOK This tab shall show those payments done by taxpayer for GPBT which have been adjusted against return period for which assessment has been initiated.1.21.1. Other Assessment details This tab shall show details of other assessments carried out for the same period. Configuration Parameters ETax shall provide a screen wherein you as the System Administrator shall be able to configure the year wise data for estimated assessment of taxable turnover/income.22.URA DTD . 2.1.23. Opening O/S tax due for GPBT [a] (as on Assessment period start date) Interest Payable on O/S GPBT due [b] (as on Assessment period start date) Net Assessed Libaility for the return period [c] Total Penal tax tax imposed [d] Total Payments by the taxpayer which have been adjusted against the return period [e] Net payable for the assessment period [f] = [a+b+c+d-e] Interview Initiation and Processing: For details refer to 2.1.1. E. Approval of Assessment Task: Refer to 2. Net Outstanding Liability This tab shall show following data for calculation of net amount payable by the taxpayer       2.4.4.2 above for details. F.1.1. 2.5.1.4.4 above for details.3 above for details Service of Notice for Assessment: Refer to 2. 2.1. Inflation Rate You have to provide the following data to configure the inflation rate   Year Inflation rate Industrial Growth rate You have to provide following data to configure the tax type wise industrial growth  Year 37 .

URA DTD .ASSESSMENTS –PROCESS GUIDE BOOK   ISIC Code Industrial Growth rate 38 .

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