By Our Reporter
The Uganda Revenue Authority (URA) has intensified its crackdown on individuals and professionals who aid or abet tax offenses, warning that facilitators of tax evasion will face the same penalties as the principal offenders.
Under Section 69 of Uganda’s Tax Procedures Code Act (Cap 343), aiding, abetting, counseling, or procuring another person to commit a tax offense is a criminal act punishable by law. The provision targets not just the direct perpetrators of tax fraud but also the accountants, tax agents, and company employees who enable these illegal activities.
“A person who aids, abets, counsels or induces another person to commit an offence under this Act commits an offence and is liable, on conviction, to a penalty similar to that imposed for the principal offence,” the law states.
URA Turns Heat on Enablers
Speaking on recent developments, Mr. Denis Kugonza Kateeba, URA’s Commissioner of Tax Investigations, revealed that enforcement under Section 69 has been stepped up significantly.
“We are no longer just going after the main offenders. Anyone who facilitates or conceals a tax offense is equally liable. Whether you are an accountant, tax consultant, or company insider—if you play a role in the fraud, you will face the consequences,” Mr. Kateeba warned.
Through the URA’s Tax Investigations Department, the authority is using advanced data analytics, whistleblower tips, and forensic audits to uncover networks of collusion in tax evasion. Several high-profile investigations have already led to arrests, prosecutions, and professional sanctions.
Recent Enforcement Milestones
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Targeted Audits: URA has conducted surprise inspections and raids on business premises, seizing financial records and uncovering doctored tax documents.
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Criminal Prosecutions: Accountants and consultants found guilty of falsifying VAT returns or advising clients on how to conceal income have been prosecuted.
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Professional Sanctions: In collaboration with the Institute of Certified Public Accountants of Uganda (ICPAU), URA is pushing for the suspension or deregistration of rogue accountants involved in tax manipulation.
Accountants and Taxpayers Put on Notice
URA emphasized that ignorance of the law or blindly following employer instructions will not shield accomplices from legal consequences.
“Accountants are not just bookkeepers—they are bound by a code of ethics. If you knowingly manipulate records or turn a blind eye to fraudulent practices, you are complicit,” Mr. Kateeba added.
Tax experts and professionals are urged to ensure that their advice aligns with legal standards. Misleading clients with schemes that deceptively lower tax obligations can be prosecuted as criminal conduct.
Whistleblowers Encouraged
In a move to boost transparency, URA reaffirmed its protection and reward mechanisms for whistleblowers. Individuals who report tax offenses—including those involving professionals—can do so confidentially, and in some cases, are entitled to a monetary reward.
A National Duty
As the government continues to rely on domestic revenue to fund essential services, the importance of tax compliance has never been greater. URA’s message is clear: aiding or abetting tax crimes is not just unethical—it is illegal.
With the law now casting a wider net, professionals and business owners are urged to uphold transparency, maintain proper records, and resist the temptation to manipulate the system.
“Tax compliance is a shared responsibility. When you cheat the system, or help someone else do it, you cheat the country,” URA stated.