What the 90-day automatic approval changes for Ugandan bidders
On 16 October 2026, URA announced at a Ministry of Finance workshop on Sustainable Public Procurement that repeat Tax Clearance Certificate applications will now be automatically approved for 90 days after a first approval. In practice, if your business has already received a TCC this quarter, a second application for another tender should move through the system without the usual fresh compliance review. The 90-day automatic approval system is designed to help businesses win multiple government contracts in a short period.
We shall make the first approval of your tax clearance, and you're going to receive it and go ahead and bid. Now, any other application for a TCC that you make, between today and 90 days, the system is going to give you automatic approvals.
The first approval still requires you to meet every compliance condition. The automatic approval window is not a waiver of unpaid taxes, missing returns, or an outdated registration profile.
The two types of TCC you actually need to know
URA issues two distinct certificates under Section 134 of the Income Tax Act Cap 340, and mixing them up is one of the fastest ways to lose a bid.
- Annual TCC
- Issued once a year; requires at least 3 years of monitored compliance; valid for 12 months.
- Transactional TCC
- Addressed to a specific entity using the addressee's TIN; expires once submitted to that addressee. Single-use.
Who needs a TCC in Uganda
- Passenger transport operators
- Freight transport operators for vehicles over 2 tons
- Warehousing and clearing-and-forwarding businesses
- Suppliers of goods or services to government
- Anyone transferring funds abroad above 2,500 currency points (approx. UGX 50 million)
- Any business that wants documented evidence of tax compliance
The five compliance requirements that block approval
Before you apply, check these five items. Missing any one of them is the usual reason a TCC is rejected or delayed.
- Your registration profile is up to date.
- All returns for every registered tax type have been submitted.
- For non-individuals, every director or partner has submitted their personal returns.
- Submitted returns are satisfactory to URA.
- All taxes due are paid, or you have an installment plan (MoU) in place.
Distressed businesses can still qualify
If you have arrears but have entered into an installment payment plan (MoU) with URA, you can still receive a TCC. The certificate may be issued subject to the terms of the agreed arrangement.
Step-by-step: applying through the URA portal
The certificate itself has no fee. URA's official processing standard is two working days, though some applicants report waiting up to four days.
- Log in to the URA web portal and open e-Services.
- Select Tax Clearance Certificate.
- Choose Annual or Transactional. For transactional, enter the addressee's TIN.
- Fill in the required details.
- Submit the application.
- Monitor the application status and download the certificate once approved.
How to keep your TCC ready before a tender drops
A TCC is not something to chase after a tender is advertised. Tenders often have short windows, and technical compliance documents are usually pass/fail. If your certificate has lapsed, an otherwise strong bid can be eliminated before it is evaluated.
Practice note
Treat the TCC like a standing compliance document, not a one-off bid attachment. For businesses that bid regularly on public contracts, understanding how Uganda's e-GP 2.0 platform evaluates compliance documents can help you avoid last-minute disqualification. Review Uganda's e-GP 2.0 requirements before the next tender window.
Common rejection reasons and how to fix them
If your TCC is not approved, the reason is almost always one of the five compliance items above. The practical fixes are straightforward but can take time, so start early.
- Dormant/inactive taxpayer status: apply to reactivate your TIN and update your registration.
- Outstanding returns: file all missing returns for all registered tax types.
- Arrears without an MoU: ask URA about an installment payment arrangement if you cannot pay in full.
- Directors/partners not filing personal returns: ensure every director or partner is compliant before you apply.
- Registration profile not updated: correct business address, contact details, and tax types.
What a transactional TCC can and cannot do
A transactional TCC is addressed to a specific entity, and once you submit it to that addressee, it is deemed expired. It does not serve as a general annual compliance certificate, and it cannot be reused for another tender or transaction.
2 working days
URA's official processing standard for a Tax Clearance Certificate