The Uganda Revenue Authority (URA) was established by the Uganda Revenue Authority Statute of 1991 and set up in September of the same year as a central body for assessment and collection of specified revenue, to administer and enforce the laws relating to such revenue and to provide for related matters.

Uganda Revenue Authority (URA) is a central body in charge of collection and assessment of specified tax revenue, administer and enforce the laws relating to such revenue and to account for all the revenue to which those laws apply.
Uganda Revenue Authority is also required to advise the Uganda Government on matters of policy relating to all revenue, whether or not this revenue is specified in the URA Statute No. 6.