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EFRIS— the Electronic Fiscal Receipting and Invoicing Solution is a smart business solution introduced by the Uganda Revenue Authority (URA) to manage the issuance of fiscal documents for purposes of real time transmission and authentication of business transaction data; ascertaining accuracy of self-assessment; facilitate pre-filing of tax returns; timely processing of tax refunds and any other purpose necessary for efficient tax administration purposes. EFRIS was introduced in 2018 by Section 73 A (1) of the Tax Procedure Code Act. On 23rd June 2020, the Minister issued the Tax Procedures Code (e-invoicing and e-receipting) Regulations to give effect to the provision…
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#1 Gary Kizito Manager Business Analysis As part of the concept development team, Gary Kizito led a bench marking team which did several studies across East Africa and beyond in order to get much needed lessons and develop a system that was meant to address several tax administrations challenges. He says the EFRIS concept was designed to help taxpayers improve their record keeping, by making sure they don’t pay unfair tax that is being assessed because of absence of records. Gary Kizito is Manager Business Analysis at Uganda Revenue Authority. Kizito has served in different capacities for about 12 years…
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The Uganda Revenue Authority implemented the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) in July last year for what the taxman says all is intended to ease doing business. Jamil Senyonjo, Manager Taxpayer Literacy, Uganda revenue Authority talked to CEO East Africa Magazine and answered the Frequently Asked Questions about EFRIS. Just briefly what is EFRIS and why did URA come up with the system? EFRIS is an abbreviation for Electronic Fiscal Receipting and Invoicing Solution. This came into birth as a result of the various tax administration challenges that we experienced over time. The challenges included among others; complex administrative…
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The High Court of Uganda, sitting in Kampala, has ruled that the Commissioner General of Uganda Revenue Authority (URA) legally exercised discretionary powers when he issued a General Notice requiring all VAT registered taxpayers to start issuing e-invoices or e-receipts or employ electronic devices connected to the URA centralized invoicing or receipting systems. This decision comes after Capital Shoppers Ltd, Quality Supermarket, Kenjoy Supermarket, Jazz Supermarket and Mega Standard Supermarket challenged the said General notice for being illegal and ambiguous. The Judge yesterday, 21st January, 2021, ruled in favor of URA and dismissed the Application for the following reasons; 1. The procedure…
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