Uganda Revenue Authority (URA)
Form DT-2008 — PAYE Return
Report and remit monthly PAYE deductions from employee salaries to URA
- Form ID
- DT-2008
- Who must file
- Every employer who pays employees subject to PAYE
- Filing frequency
- Monthly
- Filing deadline
- 15th of the month following the month of deduction
- Regulator
- Uganda Revenue Authority (URA)
Form DT-2008 is the monthly PAYE Return filed by employers with the Uganda Revenue Authority. It reports each employee's gross pay, deductions, and the PAYE withheld for the period.
PAYE is withheld from employees' salaries, benefits, and allowances and remitted to URA monthly. Failure to file by the 15th attracts a penalty of UGX 200,000 or 2% of the tax liability, whichever is higher, plus 2% per month interest on unpaid amounts. Filing is done via the URA e-Tax portal at etax.ura.go.ug.
Learn more about how HeadOffice can help you manage payroll for your Ugandan business and stay compliant with your tax obligations.