The Tax Appeals Tribunal of Uganda (TAT) was established by an Act of Parliament in 1997. It is a quasi-judicial body whose mandate is to handle tax disputes between the…
Income tax primarily relates to profits or gains arising from business activities, property ownership and employment. While there are general principles applied in determining what is taxable, overall, a tax…
Your Excellency, The President of The Republic of Uganda. I hope this letter finds you in good health and high spirits. I am writing as a concerned citizen and tax…
On 15th June 2023, the Uganda Revenue Authority (URA) issued a public notice, serving as a reminder to the public “to pay stamp duty on all Agreements or Memorandum of…
The Tax Appeals Tribunal, sitting in Kampala has set aside a UGX4.6 billion import duty assessment against paint makers, Kansai Plascon Uganda. The company dragged the Uganda Revenue Authority (URA)…
The Tax Procedures Code (Amendment Bill) 2023 which was published in the Gazette of 30th March 2023 has many novel amendments but this commentary focuses on the proposed amendment to Section 42 of…
The Tax Procedures Code (Amendment) Bill 2023 has a number of provisions that attempt to correct the complications and injustices related to the waiver of penalties and interest that has…
The Income Tax Bill published on 30th March 2023 is spectacular in that it attempts to make dramatic reforms in tax. Apart from doing away with the incentive for investors…
By James Asiimwe Kamara Tax is a price we pay for a civilised and organised society. It is the major source of revenue that enables governments the world over to…
