MAKERERE UNIVERSITY

COLLEGE OF BUSINESS AND MANAGEMENT SCIENCES

(COBAMS)

SCHOOL OF BUSINESS.

A REPORT ON

FIELD ATTACHMENT/INTERNSHIP AT

UGANDA REVENUE AUTHORITY

Field Attachment Period (1ST July to 30th August, 2024)

BY

SSALI PETER

2200703821.

A field Attachment Report submitted to the College of Business and Management

Sciences in Partial fulfillment of the requirements for the degree of Bachelor of
Commerce of Makerere University Kampala.

SSALI PETER

-------------------------------------------------------

Email:[email protected]
 I. DECLARATION
I SSALI PETER, declare that this submission is my own work towards the degree of Bachelors
of Commerce of Makerere University, this piece of work is original, it is through my research and
information except where due acknowledgment has been made in the text and it has never been
submitted to any University.

Signature ……………………………. Date:…………………………………………..

Name of the University Supervisor: ………………………………………………………

SIGNATURE ……………………………. DATE:……………………………………

Name of Field Supervisor: ………………………………………………………………………….

SIGNATURE ……………………………. DATE:……………………………………

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 II. Dedication.
I dedicate this report to my daughter Kirabo.

God Bless You, My love.

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 III. Acknowledgment
My special thanks go to officers at block E Kampala Metro upper for their excellent support,
continuous guidance and mentorship that they always gave me during my internship period. My
personal relations and ability to work in a team environment improved.

I extend my appreciation to all the URA staff at Kampala Metro office that welcomed me warmly
and gave me a hospitable environment during the internship period, and also the mentorship about
the numerous URA activities despite having found other interns already initiated into the system.
It was a friendly family to me.

With great pleasure, I thank my University Supervisor Wabiga Paul continuous guidance and
support during my internship training period.

I also thank all my fellow colleague interns that I worked with for the team work that was exhibited
while we were at the training. It was really exceptional as it made the execution of tasks provided
to us by various supervisors to be easily completed within the time bounds.

Lastly, I thank all my lecturers, staff of Makerere University for all the assistance and knowledge
that they have imparted in me since I joined the ivory tower in 2022. I will always be proud of
Makerere University for uplifting me and making me reach greater heights in education and I
would recommend them to continue with this service to help others in the same spirit.

May God bless you all!

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 V. Executive Summary
This report is intended to review and document the activities carried out by the intern during the
internship period from 1st July to 30th August at Uganda Revenue Authority (URA) under the
Domestic Taxes department at URA Kampala Metro Office Block E, The major reason of this
exercise was to provide hands-on practice to the intern as concerns bachelors of commerce and in
turn be able to relate lecture room learnings to practical and hands on experience.

During the internship period, the intern was involved in observation and active participation in
the daily activities at the office, like TIN registrations which include individual and Non individual
TINS, amendments, normal flow analysis after monthly returns, arrears management, sending
remainder notice to tax payer including their out standing liability balances, generating PRNs for
payments to tax payers to pay their tax liability using the URA portal and the E-tax system,
examine the filed returns and to detect risks and untrue information for further administrative
assessments.

The intern was able to learn the different tax heads in the DT offices and these include VAT,
PAYE, WHT, LED,RI, IT and filling them and their due dates for compliance reason, the intern
was able to learn the process the DT officer goes through in case a tax payer makes an objection
to the assessment made to him, the intern was also able to learn how EFRIS work form registration,
stock management and issuing of invoices and receipts , DTS, these are markings applied to goods
to enable them be traced and tracked

Finally the intern got experience when the intern was handling the above tasks, got exposed to the
working environment and solve real life solutions to those problems, the challenges compliance
levels are still low by the tax payers , limited resources at the Kampala metro office like computers
and office space, low levels of technology where taxpayers cant have devices especially which can
accommodate EFRIS platform and last but not least ,Tax education is really lacking because of
high illiteracy levels among Ugandans

The intern recommends Taxpayer Education should be given propriety because it will help to
increase revenue collections, widening the tax base other than a few to suffer the tax burden,
Collaboration with other organization on compliance levels, Risk-Based Approaches which can
identity the risks involved in tax collection and choosing the right strategy to mitigate those risks,
Capacity Building, continuous training of staff, to meet expectations, giving the knowledge and

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skills to do the job, recruiting of more staff because there is a lot of work to do per each officer for
enforcement levels and compliance.

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 VI. Table of contents
I. DECLARATION ................................................................................................................................................. ii
II. Dedication. .......................................................................................................................................................... iii
III. Acknowledgment .................................................................................................................................................iv
V. Executive Summary ..............................................................................................................................................v
VI. Table of contents ................................................................................................................................................ vii
VII. List of Abbreviations ...........................................................................................................................................ix
VIII. List of Figures .......................................................................................................................................................x
1. Chapter One: Introduction ....................................................................................................................................1
1.1 Overview ....................................................................................................................................... 1
1.2 Background of the Field Attachment ............................................................................................ 1
1.3 Objectives of the Field Attachment .............................................................................................. 1
1.4 Background of the Organization of the Field Attachment ............................................................ 2
1.4.1 Vision. ................................................................................................................................... 3
1.4.2 Mission. ................................................................................................................................. 3
1.4.3 Our Mandate ......................................................................................................................... 3
1.4.4 Core Values ........................................................................................................................... 4
1.4.5 Culture Statement .................................................................................................................. 4
1.4.6 The Operations of the Organisation ...................................................................................... 4
1.5 The Structure of the Organisation ....................................................................................................... 5
1.6 The Main Activities of Uganda Revenue Authority ........................................................................... 9
2. Chapter Two: Student’s Experience ....................................................................................................................... 10
2.0. Introduction ................................................................................................................................. 10
2.1. Title or position occupied in an organization .............................................................................. 10
2.2. Duties and responsibilities .......................................................................................................... 10
2.3. Supervision levels and staff relationships with supervisor ......................................................... 14
2.4. Work team and its composition .................................................................................................. 14
2.5. Working relationship among team members/other staff ............................................................. 14
2.6. Authority levels to the student .................................................................................................... 14
3.0 Chapter Three: Evaluation on Field Attachment ................................................................................................... 15
3.0 Introduction ....................................................................................................................................... 15
3.1 Level of accomplishment of the duties and responsibilities assigned ............................................... 15
3.2. New Knowledge and Skills Gained In Each of the Duties and Responsibilities ............................. 15
4.0 Chapter Four: Conclusions and Recommendations ............................................................................................... 21
4.1 Conclusions ....................................................................................................................................... 21

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 4.2 Recommendations ............................................................................................................................. 22
5.0 REFERENCES ...................................................................................................................................................... 24
6.0 APPENDICES ....................................................................................................................................................... 25

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 VII. List of Abbreviations
DT Domestic Taxes

CG Commissioner General

TIN Taxpayer Identification Number

PRN Payment Registration Number

E-TS Electronic Tax System

VAT Value Added Tax

PAYE Pay As you earn

WHT Withholding Tax,

LED Local Exercise Duty,

RI Rental Income,

IT Income Tax

EFRIS Electronic Fiscal Receipting and invoicing System.

DTS Digital Tax Stamps

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 VIII. List of Figures

Figure 1the Structure of the Organisation ..................................................................................................... 7

Figure 2 The Corporate Organogram ............................................................................................................ 8
Figure 3 Instant Tin Registration ................................................................................................................ 11
Figure 4 Income Tax Return ....................................................................................................................... 11
Figure 5 ETAX SYSTEM ........................................................................................................................... 13
Figure 6 Field Vehicle ................................................................................................................................ 25
Figure 7 EFRIS Portal................................................................................................................................. 25
Figure 8 On Boarding of New Tax Payers.................................................................................................. 25

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 1. Chapter One: Introduction
1.1 Overview
Field attachment is defined in Makerere University approved guidelines for field attachment as the
field based practical work carried out by the staff and students for the purpose of relating class
work that students normally study in their university and the real-world work in order to appreciate
its applicability. This is normally done in various organizations and companies of which students
apply for internship and are later called upon to join the training exercise. This training exercise
was carried out at Uganda Revenue Authority under Domestic tax office located at Boulevard
building Kampala Rd, Kampala Central. The training exercise took a period of 10 weeks from 1st
July to 30th August 2024. The report further provides the intern’s experience which includes
position held at the organization, duties and responsibilities executed; team work and its
composition and authority levels the trainee was subject to. Lastly it also looked at the evaluation
of the trainee in the field which was done by both the field and university supervisor.

1.2 Background of the Field Attachment

Field attachment is mandatory for all universities and it’s consistent with minimum requirements
set by National Council for Education. The guidelines for attachment were approved by Makerere
University senate, for all courses approved on the program structure. The term field attachment
was adopted for all the teaching units at Makerere University and it is a means any approved field
based practical work carried out by staff and students for the purpose of teaching and research in
places outside the university control but where the university is responsible for the safety of its
staff, students and others exposed to their activities. It’s therefore a requirement for whereby all
taught units make and have arrangements for the students to seek or be helped to get placed in
different forms of work in the course of their study programs they study to actual work setting and
thus appreciate their applicability.

1.3 Objectives of the Field Attachment

 To enable the student, get hands on experience real-life situation they are expected to work
in when they graduate.
 To provide an opportunity for students to apply the principles and techniques theoretically
learnt into real-life problem-solving situations.

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  To provide an opportunity to students and academic staff to interact with stakeholders and
potential employers to appreciate field situations that will also generate information for
curricula review and improvement.
 To develop student understanding of work ethics, employment demands, responsibilities
and opportunities.
 To enhance and strengthen linkages between Makerere University and various
stakeholders.

1.4 Background of the Organization of the Field Attachment

URA was established in September 1991 by an Act of Parliament to efficiently manage
national tax administration, in order to generate revenue to fund government programs. Its primary
purpose is to assess and collect specified tax revenue, administer, enforce the applicable tax laws.
The new organization amalgamated three tax administration departments that were responsible for
all the taxes collected by the central government of Uganda. These departments were Customs,
Excise Inland Revenue and Income Tax Department and this statute incorporated all the laws that
were in force then regarding tax collection.

The URA was created as a quasi-autonomous unit with a board of directors appointed by and
responsible to the Ministry of Finance Planning and Economic Development. The URA grants a
considerable degree of independence to the board in terms of control over day-to-day operations.
However, the MOFPED maintains control over two important areas:

i. Budget: For budgetary purposes, URA is regarded as a department of MOFPED and is

subject to the same financial rules and disciplines of its other departments.
ii. Revenue: The ministry sets the revenue targets and how such targets are to spread over
different tax heads.

In 2004, URA carried out administrative reforms that started with an organizational restructuring
which reduced the number of administrative layers from seventeen to seven. This greatly reduced
bureaucracies, improved communication and decision-making turnaround time. Thereafter the
body undertook a modernization and reform strategy to transform it into an efficient and effective
agency that is client focused. After 25 years of existence, the authority has grown by leaps and
bounds with the following notable achievements:

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  Introduction of 24/7 services at customs border stations.

 Business processes re-engineering.

 Automation of the processes with ASYCUDA World.

 Electronic Cargo Tracking System (ECTS).

 Implementation of staff competency enhancement programmes.

 Improvement of the physical working environment.

 Establishment of six One Stop Border Posts (OSBPs).

 Implementation of staff integrity enhancement programs.

 Implementation of Single Customs Territory.

 Implementation of the Authorised Economic Operator (AEO) program.

Revenue Performance over the 25 years

During the financial years 1991/92 to 1999/00, international trade taxes grew from UGX 100.58
billion to UGX 555.45 Billion. In the subsequent period, 2000/01 to 2009/10, customs taxes
collected grew from UGX 611.07 Billion to UGX 2,038.71 Billion. International trade taxes
further grew in the period 2010/11 to 2015/16, from UGX 2,534 Billion to UGX 4,832 Billion.
This elliptical growth of tax is attributed to enhanced administrative efficiency such as automation,
re-engineered business processes, improved human capital and initiatives such as the ECTS, the
AEO Program and the OSBPS etc.

1.4.1 Vision.
A transformational revenue service for Uganda's economic independence.

1.4.2 Mission.
Mobilize Revenue for National Development in a Transparent and Efficient manner.

1.4.3 Our Mandate

To assess, collect and account for Central Government Tax Revenue (includes Non-Tax
Revenues) and to provide advise to government on matters of policy relating to all revenue
sources.

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1.4.4 Core Values

a) Patriotism
We shall be patriotic, serve our nation with pride and always have a feeling of love,
devotion and sense of attachment to both our country and Agency and build alliances with
other citizens who share the same sentiment.
b) Integrity
We shall consistently serve our clients with impeccable conduct, paying attention to rules
and regulations and taking responsibility for our actions. This means living a life worth
emulating where those around us year for our actions
other than our words. We shall promote transparency, trust, honesty, reliability and
consistency in all we do.
c) Professionalism

We shall at all times perform our roles or execute our jobs with skill, competence, ethics and
courtesy. We shall try as much as possible to refrain from acting based on our social, cultural,
gender, and sexual biases. We shall demonstrate respect for others and considers others as
unique and of value. We shall also be agile, pursue collaborative relations and strive for
excellence in whatever we do.

1.4.5 Culture Statement

We are a service oriented and transformational organization that nurtures ethical and professional
staff to deliver a delightful client experience in an enabling business environment.
1.4.6 The Operations of the Organisation

 Tax Assessment and Collection: URA assesses, collects, and accounts for various taxes,
including income tax, value-added tax (VAT), customs duties, and excise duties.
 Customs Operations: They manage customs operations, including the clearance of
goods at border points, enforcement of customs laws, and prevention of smuggling.
 Taxpayer Services: URA provides services to taxpayers, such as tax registration, filing
returns, and offering guidance on tax matters.
 Enforcement: URA enforces tax laws and regulations to ensure compliance.

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 1.5 The Structure of the Organisation

The Uganda Revenue Authority (URA) has a structured organization to effectively manage its
operations.

1. Commissioner General: The Commissioner General is the head of the URA and is
responsible for the overall management and administration of the authority.
2. Commissioners: This team includes various Assistant Commissioners who head
different departments such as Customs, Domestic Taxes, Legal Services, and
Corporate Affairs.
3. Senior Management: Team these head Departments and Divisions the URA is
divided into several departments and divisions, each focusing on specific areas such
as tax assessment, collection, enforcement, and taxpayer services.
4. Regional and Field Offices: To ensure effective service delivery across the country,
the URA has regional and field offices that handle local tax administration and
customs operations.

There are seven departments in URA each with its own different responsibilities. The departments
are as named below and their responsibilities in URA are as follows:

i. Commissioner General’s Office (CGO)

The Commissioner General’s Office is a department headed by the CG in names of Musinguzi

James Rujoki. He is the Chief Executive of URA and is responsible for the day to day operations
of the authority, management of the entire organization and has control of all departments.

ii. Domestic Taxes Department (DT)

This department is charged with the responsibility of administering all domestic tax affairs,
registration, and receipt of returns, filing, auditing, assessments, collections, and refunds. In
addition to the tax revenue, it also administers non-tax revenue as mandated by Ministry of
Finance, Planning and Economic Development

iii. Customs service Department (CD)

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This department is responsible for handling all customs issues including assessing and collecting
international trade revenues in accordance with the relevant tax laws

iv. Corporate Services Department (CSD)

This department is responsible for all support services in URA. It has divisions responsible for
human resources, finances, administration, information technology and research and planning.

v. Legal Services and Board Affairs Department (LS&BA)

This is the department that is responsible for providing all legal services in URA. It is responsible
for the debt recovery and prosecution of tax defaulters. The department also provides secretarial
services to the Board of Directors. This department represents URA in courts of law as well as
quasi courts.

vi. Internal Audit and Compliance Department (IAC)

This department offers audit assurance services to other departments on the adequacy of internal
control systems and monitors adherence to the set standards

vii. Tax Investigation Department (TID)

Tax Investigation Department is a structured and specialized department that provides

investigation support services to all operational areas within Uganda Revenue Authority. Tax
investigations were de-linked from Internal Audit function and the key objective was to achieve
better strategic input from investigations through focus on tax fraud, tax evasion and tax avoidance
schemes.

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 The Structure of the Organisation

COMMISIONER GENERAL(CG)

COMMISIONER
COMMISSIONER COMMISSIONER COMMISSIONER COMMISSIONER
COMMISSIONER INFORMATION COMMISSIONER
EXECUTIVE COMMISIONER COMMISIONER LEGAL SERVICES STRATEGY AND COMMISSONER
COOPERATE DOMESTIC TECHNOLOGY TAX
OFFICE CUSTOMS INTERNAL AUDIT AND BOARD RISK TAX ACADEMY
SERVICES TAXES AND INVESTIGATIONS
OPERATIONS AFFAIRS MANAGEMENT
INNOVATION

ASS.
ASS. ASS. ASS. ASS. ASS. ASS. ASS.
COMMISSIONER ASS. ASS.
COMMISSIONER COMMISSIONER COMMISSIONER COMMISSIONER COMMISSIONER COMMISSIONER COMMISSIONER
LARGE COMMISSIONER COMMISSIONER
EXECUTIVE HUMAN EXTERNAL ENTERPRISE STRATEGY AND PROGRAMS TAX TECHNICAL
TAXPAYERS INTERNAL AUDIT LITIGATION
OFFICE RESOURCE OPERATIONS ARCHITECTURE RESEARCH ACADEMY OPERATIONS
OFFICE

ASS. ASS. ASS. ASS.

ASS.
COMMISSIONER COMMISSIONER ASS. COMMISSIONER COMMISIONER ASS. ASS.
COMMISSIONER
INTEGRITY, ENFORCEMENT COMMISSIONER INFRASTRACTUR CONTRACTS, COMMISSIONER COMMISSIONER
ADMINISTRATIO
ETHICS AND AND BOARDER PETROLEUM E AND BOARD AFFAIRS TAX EDUCATION INTELLIGIENCE
N
COMPLIANCE CONTROL OPERATIONS AND RULINGS

ASS.
ASS. ASS. ASS.COMMISSIO ASS.
COMMISSIONER ASS. ASS.
COMMISSIONER COMMISSIONER NER TAX COMMISSIONER
PUBLIC AND COMMISSIONER COMMISSIONER
RISK BUSINESS ARREARS TAX
CORPERATE FINANCE IT SECURITY
MANAGEMENT POLICY MANAGEMENT INVESTIGATIONS
AFFAIRS

ASS. ASS.
ASS.
ASS. COMMISSIONER COMMISSIONER
COMMISSIONER
COMMISSIONER SERVICE ALTERNATIVE
PROCUREMENT
TRADE MANAGEMENT( DISPUTE
AND DISPOSAL
CENTRAL) RESOLUTION

ASS.
ASS.
ASS. COMMISSIONER
COMMISSIONER
COMMISSIONER SERVICE
PERFORMANCE
FIELD SERVICES MANAGEMENT
MANAGEMENT
(UPCOUNTRY)

ASS.
COMMISSIONER
CLIENT SERVICES

ASS.
COMMISSIONER
MEDIUM TAX
AND PUBLIC
SECTOR OFFICE

ASS.
COMMISSIONER
COMPLIANCE

Figure 1the Structure of the Organisation

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Figure 2 The Corporate Organogram

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 1.6 The Main Activities of Uganda Revenue Authority
URA main activities are as stated below;

 Central body for the collection and assessment of specified tax revenue.
 Administer, enforce and account for such revenue.
 Advise the MOFPED on revenue implications, tax administration and aspects of policy
changes relating to all taxes.
 Perform other functions in relation to revenue as the Minister may direct.

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2. Chapter Two: Student’s Experience
2.0. Introduction:
This chapter includes the title or position occupied by the student in the organization, Duties and
responsibilities, Supervision levels and relationship with the supervisor, Work team and its
composition, working relationship among team members/other staff, and Authority levels to the
student.
2.1. Title or position occupied in an organization;
During the field attachment, the intern was acting as intern and same time interns’ team leader and
participated in most of the following activities.

2.2. Duties and responsibilities

 Introduction to taxation:

The intern was given a compendium of various tax laws and domestic tax laws of Uganda as of
July, 2021. The main purpose for this book was to guide him in complying with the tax laws and
procedures followed in mobilizing revenue for the country. It was therefore important for the intern
to get equipped with this bank of tax knowledge which will offer answers to the numerous
questions on taxation that have always been raised by different tax payers. The intern was also
given a taxation handbook which clearly outlines the structure of Uganda’s tax system, its history
and the different taxes paid, the tax payer’s rights and obligations.

 TIN Registration and TIN Amendment

TIN registration involves issuing unique identification numbers to taxpayers. There are different
types of TINs based on the taxpayer category; Individual TINs For individual persons. Non-
Individual Tins: For entities such as companies, trusts, and associations. Group TINs: For groups
or joint ventures and TIN Amendment involves updating or correcting the details of an already
registered TIN. Taxpayers might need to amend their details due to changes in personal
information, business status, or contact information. The intern helped in creating TINs for
individuals using instant TINs from information the supervisor gave him and the intern made sure
that he has filled in the right information like contact details and email address of the tax payers.

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 Figure 3 INSTANT TIN REGISTRATION

 Filing of Returns

Fillings means declaring to URA how you are transacting through out the financial year, the intern
assisted tax payers in generating PRNs for paying of their tax for example the intern generated
PRNs for small tax payers which pay presumptive tax(less than 150m in gross sales), they came
to office with the records of their gross sales of the year and the intern assisted in calculating their
tax liability and then generating a PRN for the tax payer under the supervision of an officer.

Figure 4 Income Tax return

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  Keeping Current Tax Payers Register;

This involves verifying the accuracy of taxpayer information provided during registrations and
filings, the intern assisted in sorting out documents that involve taxpayers migrating from one
block to the other under the supervision of the officer, this process of keeping current tax payers
register helps in monitoring taxpayers’ compliance.

 On-site Inspections and Audits

Conducting on-site visits to businesses and individual taxpayers to inspect records, verify
compliance, and gather information. The intern with officers went to the field to carry out some
audits according to what tax payers have filed especially in IT returns to be sure that what the tax
payer information is correct, some times Tax payers over declare their sales, purchases and
expenses to reduce on the tax payable to government so visiting them to clarify sales records,
inventory, and tax filings to ensure they are accurately reporting their taxes, the intern assisted
field auditors in collecting and reviewing documents during audits, helping auditors by collecting
financial records, sales invoices, and other documents from a business during an on-site audit.

 Taxpayer Education and Outreach;

Educating new taxpayers about their tax obligations and the importance of compliance, this is
called on boarding, tax payers who have just been registered are sent messages to come and attend
those trainings where they are taught about who: identifies a tax payer, there rights and obligation
and filing of returns in terms of compliance, the intern being the interns team leader assisted in
scheduling which intern should go for the scheduled on boarding process, the intern also attended
an on boarding which was on boulevard building, the intern disturbed tax literature, taking photos
, writing down questions from tax payers that day.

 Monitoring Taxpayers Compliance

this involves actives that registering tax payers, making them filing there returns and paying their
liability , the intern assisted in opening up tins, help some taxpayers with filling presumptive tax,
and after filling , the intern with help of supervisor using mail merge ,sms and telephone calls sent
them reminder notice of their tax liability, phone call engagements and messages to make them

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comply by paying their tax liabilities, the intern participated in these activates to ensure
compliance.

 Application of computer skills and analysis.

The intern was assigned the responsibility of extracting/ fetching the tax payer’s bio data from the
taxpayer’s register (E-Tax) to Excel spreadsheets. Data collected included the tax payer’s TIN, tax
payer’s name, and sales in the financial year (FY) and the taxpayers’ addresses, the intern also
participated with the help of the officer in the analysis of filed returns to identify possible risks
reviewing filed tax returns to identify potential risks or discrepancies that may indicate non-
compliance or fraud.

Figure 5 ETAX SYSTEM

 Customer Service care at Client support Desk

The intern spent two days at the client support desk where with the help of an officer at the desk
helped in providing frontline customer service to taxpayers who visited Kampala Metro offices for
assistance, greeting taxpayers, answering basic inquiries, directing them to the appropriate
departments, and assisting with form completion especially when amending the email, the intern
helped in filling the Individual Registration Form DT -1003 where Tax payers fill that form to
amend any detail in case they what change information from they used when registering. The intern

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also guided a tax payer through the process of resetting her password and helped her access her
account.

2.3. Supervision levels and staff relationships with supervisor

There was guidance and assessment by both block E supervisor, host Supervisor and academic
supervisor in all activities at the work place. The attachment process started with orientation and
introduction by staff at the office. The supervision levels were strict, effective and this was
enforced through continuous routine-checkups on using the given credentials. The supervisor
relationship was entirely social, academic and professional, social in way that the field supervisor
was free with us and willing to offer all the assistance we wanted, academic in a way that she
provided all the academic assistances acquired by availing us with material that helped with the
intern assignments.

2.4. Work team and its composition

During internship, I was attached Kampala metro office which is headed by URA manager and the
office has different units and each Unit has Blocks so the intern was on Block E station, its
responsible for collecting taxes from Wandegeya, Bukoto and Kamwokya, Block E is headed by
Block supervisor, officers and STE and their main goal is to mobilize revenue from those areas
but under DT department and the fellow interns both from Makerere University Business School

2.5. Working relationship among team members/other staff

The intern worked with officers within the Block and those from other blocks at Kampala Metro
and the relationship was generally good, they even guided me on information i can put in the report
and even fellow interns were good.

2.6. Authority levels to the student

During the internship training program, my position as an intern at Kampala metro office was at
block E, in the DT department, I worked under the block supervisor and I was assign an officer on
the block and every thing I was involved in was under his authorization and then on every day the
officer reported to the block E supervisor

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3.0 Chapter Three: Evaluation on Field Attachment
3.0 Introduction
This chapter assesses the level of accomplishment of duties and responsibilities assigned, new
knowledge and skills gained, the most interesting experiences challenges and how they were
managed, benefits derived from field attachment, adequacy in the universities preparing the
students for field attachment and preparedness of the agency to receive and manage students for
field attachment

3.1 Level of accomplishment of the duties and responsibilities assigned

The intern made sure that he accomplishes work assigned to him in time and where work was
bulky she used to work in teams to finish in time under the supervision of officer who assigned
her work.

3.2. New Knowledge and Skills Gained In Each of the Duties and Responsibilities
 Tax Administration and Compliance

The intern gained a deeper understanding of Uganda's tax laws, regulations, and compliance
requirements after reading the compendium of domestic tax laws and literature about taxation, The
intern also learnt the processes involved in TIN registrations, tax filing, assessment, and
processing, including handling various tax forms and documentation.

 Financial statements Analysis and Reporting of IT Returns:

The intern worked closely with officers to analyze financial statements within an IT return to notice
any red flags of fraud such as overstating of purchases, closing stock, or expenses which would
lower the tax liability and then report the issue to the Central operations Unit which analyses data
and identify risks in the returns.

 Customer Service and Communication:

The intern acquired this skill when the on boarding event was going on at Kampala metro office,
interacting with newly registered tax payers helped the intern to develop that communication skill,
while at the client support Desk the intern also interacted with taxpayers addressing their queries,
and providing guidance on tax-related matters.

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  Team work skills;

Most of the assignments were given out and to be done by a group of interns, this boosted the skills
of working in a team to produce results faster, the intern with other interns where given documents
to sort, typing audit file reports into the computer and MS excel assignments like V-look up to
assign each tax payer a Tax head, information for easy groupings ,furthermore most of the officers
at the block used to work in a team to produce good work in a timely manner to present it to their
managers and so this saved time since there was no repetition of work and hence it gave the intern
a lesson

 Time management skills;

The intern learnt how to manage time that is by waking up very early in the morning so as to reach
at the work place before 8am so that the intern doesn’t not find a lot of traffic jam on the road and
to utilize a free computer to do his assignments and recap or what was taught the previous day.

 Computer skills;

Most of the work in the organization is done on a computer, the intern used a computer to execute
most of the work assigned to her which enhanced her skills of using a computer through guidance
where she failed hence learning more skills, The intern acquired computer skills when using MS
word while using mail merge, MS excel in data entry and soft wares like E-tax system for URA
and other analysis digital tools.

 Ethical skills;

The intern was able to learn to work ethics and professional ethics from officers in at Kampala
metro office that is to say they always carried out work in professional way

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3.3. Most Interesting Experiences

 First Day at Kampala Metro office;

It was on 1st July Monday morning, the intern reached early as 7:15am, the office was
almost empty because people had left late because they where closing the year a day before,
I was over whelmed by the size of the office, the spacing, the labeling of each block and
the working environment, the staff asked the intern if I wanted some services and I could
tell each one that am an intern who has just reported and the way they welcomed me at first
I was so happy and indeed I had a good stay with those staff at Kampala Metro
 On boarding of new tax payers;
The intern got a chance to attend one day of teaching new taxpayers about tax compliance,
the audience was so engaging, the officers who where teaching the tax payers where so
knowledgeable and the intern learned a lot as the tax payers, the intern interacted with a
few of the tax payers and answered a few questions and the rest passed them to the
supervisors or officers, the intern had never experienced such an event and it was so
interesting learning form the best officers.
 Engaging in Tax Audits and Investigations:
The first time the intern stepped out of office to go to the field to go and visit physical
business which the intern was seeing on URA E tax system, the intern was extremely happy
to turn theories into practical, the activates the intern participated in while in the field
included tax audits and investigations, which involve visiting businesses, reviewing
financial records, and ensuring compliance with tax laws and to detect tax evasion and
fraud.

3.4. Relatedness of University’s taught programs to the field of work.

 During internship training, I recognized that the University taught programs were
applicable in the field. I realized that the theoretical class work is always converted to
practical, for example, course units like Fundamentals of accounting Principles,
intermediate accounting, Taxation, Business Communication Skills, Business
Administration and Company Law and Research methodology, have helped me during the
practical work while executing field work.

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3.5. Challenges and how they were managed.

i. Personal Challenges
 Heavy traffic
The intern was faced with a problem of heavy traffic in the morning and evening after work. This
required the intern to adjust his timetable especially rising as early as possible to beat the heavy
traffic.
 Responsibilities other than Internship

The intern faced a problem of balancing internship responsibilities with personal obligations, the
intern managed by scheduling other work demands on weekends since URA stops working on
Friday.

 Familiarizing to a Professional Atmosphere:

It was not easy at first because of high levels of uncertainty in the first work with officers to give
the intern information since the intern was new at the office, with time the high level of uncertainty
went down and the intern and the officers got along and become used to each other.

 Practical Skills:

The intern was challenged when learning to use software systems like the E-Tax system, gaining
proficiency in the software and tools used by URA required extra effort and time and some practice
yet computer space was challenge so the intern had to come early and see any free computer and
ask for an officer to open for him since he had no login credentials.

ii. Organisation Challenges

 Resource constraints

URA, like many government bodies, faces resource constraints that can affect the intern’s ability
to perform tasks efficiently for example, computer are few per station and generally the office
space is small.

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3.6. Benefits derived from the field attachment

 Practical hand on experience, the intern has been able to apply theories and concepts from
class to real-world scenarios and the intern has been able to understand how your academic
knowledge translates into practical skills.

 Internship training enabled the intern to develop new skills and knowledge, to identify my
strengths and weakness. Through working, the intern had an opportunity of keeping
himself busy and learning a lot of things that are relevant for my career success and
personal development. This has created a positive difference in my capabilities
 Internships provide a platform to meet and build relationships with professionals in the
accounting and taxation field. These connections can be valuable for future job searches,
mentorship, and career advice. These relationships can help the intern gain insights into
industry trends, best practices, and potential career paths.
 Having internship experience on the CV of the intern that had worked with URA will be
of an added advantage to potential employers and can help outcompete other job applicants,
it will help the intern to stand out among applicants
 Working with URA has enabled the intern to identify a clear career path and through light
on the future of the intern, Internship has allow the intern to explore different roles within
the field, helping him identify what he enjoys and what you might want to pursue as a
career.
 The intern has learnt how to file the different tax heads and their due dates, TIN
registrations for both individual and Non individual, motor vehicle applications, TIN
amendments EFRIS systems both configuring and using it, the skill will be used by the
intern as a side hustle after Internship
 The intern has learnt new skills during the course of internship for example These are
specific, proficiency in software, technical skills related to accounting and taxation field,
and other relevant skills like communication, teamwork, problem-solving, time
management, Industry Insights: Networking with colleagues and supervisors can give

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3.7. Adequacy of university’s preparing of students for field attachment.

 The purpose of the field attachment at university is to be able to produce practically

oriented graduates who can be in position to deliver. First of all, the university gave us like
four briefings through our internship coordinator Mr. Christopher Muganga on how we
should handle and behave when we are on internship, we were taught on how to handle
issues that would arise when we are in the filed so we were aware before starting the
practice, Secondly the university through our college provide us with log books before
field attachment so that we get to know what we have to note down and each activity, a
lesson, a challenge that awaits it, thirdly the programs we offer especially Bachelors of
commerce has a course unit of taxation so when I reached URA, I was using the knowledge
from class so the university really through the above mentioned events prepared us well
for the filed attachment, Lastly I highly appreciate the effort the University has put to
ensure that every student gets internship placement in any way possible, the university has
stake holders which ask for interns to take them up in the filed attachment

3.8. Preparedness of agency to receive and manage students for field attachment.

 During internship period URA was prepared to receive us as interns starting from the main
briefing where they served us with break fast , knew the number of interns they wanted and
that is 250 in our in take, the institution also provided us with break fast and lunch through
out our stay at URA ,literature was also available for inters to equip themselves with
knowledge and how the URA culture is and lastly every intern had a place to work from
with each one a supervisor and an officer to help him through out the course of the
internship period, the intern also could present if any assignment is given to him because
there was space and time allocated so the organisation was well prepared to receive and
manage students very well and availed all students with all the helped needed .The type of
work that was performed at URA was dependent on the student requirement and showed
adequate preparation of the internship period, and offered students with a highly
competitive opportunity to gain hands on experience in finance through the different tasks
that were allocated to us.

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4.0 Chapter Four: Conclusions and Recommendations

4.1 Conclusions
 The internship at the Uganda Revenue Authority (URA) has been an invaluable experience,
providing practical exposure to the theoretical knowledge acquired in the classroom. Over
the 10-week period, the internship enabled a comprehensive understanding of tax
administration, compliance, and the various functions within URA.
 Key achievements include the application of tax laws, filling of returns, learning of the
EFRIS system, E-tax system, the processing of TIN registrations and amendments, and
participating in on-site inspections and audits. The hands-on experience gained through
customer service at the client support desk and the application of computer skills in tasks
such as data entry and analysis were particularly noteworthy. These activities not only
enhanced technical skills but also improved interpersonal communication and teamwork
abilities.
 The structured supervision and supportive environment at URA facilitated the learning
process, ensuring that the duties and responsibilities were executed effectively. The
experience of working under the guidance of both the field and academic supervisors was
instrumental in achieving the internship's objectives.
 Overall, the internship has significantly contributed to professional and personal
development, equipping with the necessary skills and knowledge to navigate the
complexities of tax administration and compliance in a real-world setting. The exposure to
the work culture and ethics at URA has also instilled a sense of responsibility and
commitment to professional excellence. This experience will undoubtedly be beneficial in
future career endeavors, providing a solid foundation for a successful career in my
accounting and taxation careers

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4.2 Recommendations
 It is highly recommended that the Uganda Revenue Authority considers providing transport
allowances and certificates to interns upon the completion of their internship. First, the
provision of a transport allowance is essential, as most students often bear significant
financial burdens during their internship period. Many interns travel long distances to their
workplaces, and receiving some form of financial assistance would ease their expenses,
allowing them to focus on learning and gaining valuable experience.
 Second, awarding certificates of completion is crucial for students as they serve as formal
recognition of their participation and effort. These certificates are often required by
academic institutions as proof of practical experience and are a key addition to students'
professional portfolios. They also demonstrate that the intern successfully completed the
program, which can enhance their employability and future career prospects.
 To improve URA's effectiveness, addressing understaffing is crucial by ensuring adequate
staffing levels to handle the tax collection workload efficiently. Implement policies that
apply uniformly to all taxpayers to avoid perceptions of unfair treatment and ensure
inclusivity. Focus on widening the tax base to alleviate the burden on the formal sector by
bringing more informal sector participants into the tax net. Prioritize taxpayer education
and awareness programs to enhance voluntary compliance through clear communication
about tax obligations, benefits, and compliance requirements. Additionally, invest in
continuous capacity building for staff through regular workshops, skill development, and
knowledge sharing to empower them and improve service delivery. By implementing these
strategies, URA can enhance its operational efficiency, ensure fair tax practices, and foster
a culture of compliance among taxpayers.
 Makerere University can enhance its internship program by integrating more practical
training and real-world experiences into the curriculum. Strengthening partnerships with
industries and organizations for better placement opportunities, providing comprehensive
pre-internship training, and offering continuous support and mentorship during the
internship period are key. Additionally, incorporating feedback from both students and
employers to refine the program and ensuring that internships are well-structured and
aligned with academic goals will significantly improve the overall experience and
outcomes for students.

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 When advising students on future internships or field attachments, encourage them to start
their search early, thoroughly research potential opportunities, and actively network.
Emphasize the importance of preparing professionally with strong resumes and interview
skills. Advise them to seek feedback during their internships and reflect on their
experiences to document their learnings and achievements. These steps will help students
maximize the benefits of their internships and set a strong foundation for their careers.

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5.0 REFERENCES
 MAKERERE UINVERSITY WEBSITE mak.ac.ug
 URA Website; www.ura.go.ug
 URA bridge; http://intranet.ura.go.ug/SitePages/Home.aspx
 URA publications i.e.Taxation HandBook, Compedium of Tax Laws, Tax literature

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 6.0 APPENDICES

Figure 7 EFRIS Portal

Figure 6 field vehicle

Figure 8 On Boarding of New tax payers

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