FYI
Closing your business does not end tax obligations in Uganda. You should formally notify URA, file final returns, and deactivate the TIN, otherwise the tax man continues to expect returns and can issue assessments years later.
Under the Tax Procedures Code Act, a person who intends to discontinue a business liable to tax must give written notice to the Commissioner General at least 30 days before the date of discontinuance.
Failure to notify does not cancel the tax liability whether in or out of business.
The challenge comes from the process of deactivating the TIN especially a company TIN 🙌