Revenue Laws In Uganda

The laws of uganda online is intended as a tool for both the legal community and the general public.

Revenue laws in uganda. Revenue law in uganda by david j. Financial autonomy of urban local governments. This text examines taxation theories and criteria distinguishing between taxation on income and on capital. What are the compliance requirements for tax returns in uganda.

Tax administration taxes in uganda are centrally assessed and collected by the uganda revenue authority ura. The object of the website is to make all the statutory laws principal and subsidiary legislation of uganda in force available at one source on the internet in an updated consolidated form. Revenue and financial and accounting regulations. Our team of experts are at hand to offer tax solutions for all business categories.

In updating this version the reprint of the income tax act and the value added tax act as at 19th october 2012 by the uganda law reform commission was used as an authentic reference for conformity. Under different the tax laws. Ordinance means the law made or passed by the district council under section 38. Domestic tax laws uganda 1 disclaimer this reproduction of uganda s tax legislation is the personal effort of the undersigned in his capacity as a former employee of uganda revenue authority and now a tax and legal consultant with onyango company advocates.

It considers taxation on private and commercial earnings companies partnerships and trusts. In updating this version the reprint of the income tax act and the value added tax act as at 19th october 2012 by the uganda law reform commission was used as an authentic reference for conformity. However a person may be permitted to use a year end other than 30 june upon approval by the tax authority. And all the amendments to the principal acts and regulations have been incorporated to date.

This handbook is neither prepared by order of the government of. Currency point represents the amount in uganda shillings. At grant thornton we appreciate the unique nature of tax law and the fundamental principles that underlie its interpretation and application.