The issue of taxation is always a hard truth to swallow. This is not to mean many abscond from the practice but the manner is always a matter of dispute. Presumptive tax is one of those taxes which has become a thorn in many traders businesses. “…am using, I just got it from the loan, sometimes it is very hard for me to pay.” Said, Kirabo Ann – Trader. “They came around to check who had paid and who had not paid. They look at what you paid and they are like this is less go and do a top up. And number one thing you are not ready for it, number two it is not a small amount. They look at the street as if you are on this street you are supposed to be paying this amount whether you can or cannot it is fixed." Said, Becky Mpungu – Trader.
“Unfair assessment is possible but once it happens; it can happen that they might have estimated that maybe you are making higher sales than you are actually making.” Said, Everest Kayondo – Chairman, KACITA-U. According to Everest Kayondo the Chairman of Kampala City Traders Association, the tax is usually not one many comprehend. “And you go and negotiate with URA show them that seriously am not making those sales as you have presumed, my actual sales are in this range and therefore my presumptive is supposed to be in this range. But you will not argue your case if you don’t have information if you have information that is when you will ably argue your case.”
To solve the impasse URA had to meet the traders said Vicent Seruuma the spokesperson of the tax body. To him, there is even room for one to appeal against the presumed tax and request for self-assessment. “A taxpayer has an obligation to be transparent if the taxpayer believes that the assessment is not fair, he is free to select and write to the Commissioner and instead asks that he makes a declaration of how much he feels he should be able to pay and that self-assessment will be dependent on him again declaring the actual sales and the documents confirming the sales that he actually made in the year.” Said, Vicent Seruuma – PRO, URA. It is this discussion that Seruuma believes that if appreciated by the public then the subject of taxation will not be an issue to debate about but rather look at it as a personal responsibility towards national development.
