The Uganda Revenue Authority (URA) has urged tenants to demand Electronic Fiscal Receipting and Invoicing Solution (EFRIS) receipts from landlords every time they pay rent, warning that incorrect receipts could facilitate the concealment of rental income.

URA said tenants should ensure that the receipt reflects the actual amount of rent paid and should not accept receipts showing a lower amount.

The tax authority said it has observed cases where landlords increase rent without issuing EFRIS receipts or issue receipts indicating amounts below the actual rent paid.

According to URA, such practices make it difficult for the authority to establish the actual rental income received by landlords, potentially facilitating tax non-compliance.

"Be firm in requesting your EFRIS receipt. Do not accept a receipt showing an amount different from the rent you actually pay," URA said in a notice to tenants.

The authority said obtaining an accurate EFRIS receipt also protects tenants by providing evidence of their rental expenditure and, where applicable, enabling them to claim the correct input VAT.

URA urged tenants not to accept inconvenience arising from landlords' failure to comply with tax requirements, saying demanding a correct receipt is a legal right.

The authority encouraged tenants to work with it to promote tax compliance and protect government revenue.