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Taxation for Start-ups and Small Businesses Tax obligations for newly registered businesses: What taxes must a newly registered company pay, which returns is it required to file, and what are the applicable filing and payment deadlines? Dear Reader, Every business is required to register for and account for all applicable taxes in accordance with Uganda’s […]
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What is the applicable VAT tax point for insurance premiums that have been invoiced but not yet collected? Dear Reader, A supplier is required to account for VAT at the earliest of the following events: the date an invoice is issued, the date payment is received, or the date the service is rendered. Accordingly, where […]
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Pursuant to Section 42 (1) of the East African Community Customs Management Act (EACCMA) 2004, the Commissioner Customs requests owners of goods that have exceeded their statutory clearance and warehousing period (un-customed goods) to clear the same within 30 days from the date of first publication of this Public Notice by paying all the requisite […]
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Pursuant to Sections 136(5)(b)(ii) and 129(2) of the Income Tax Act and Section 5(4) of the Value Added Tax Act, the Commissioner Domestic Taxes hereby notifies the public that the application window for withholding tax (WHT) exemption for the second half of the financial year 2026/27 shall be opened on October 19, 2026 and closed […]
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What is the URA Client Service Charter? Dear Reader, The URA Client Service Charter reflects the Uganda Revenue Authority’s commitment to delivering services that are fair, transparent, timely, reliable, and professional. It serves as a formal pledge to uphold high standards of service excellence in all interactions with taxpayers and other stakeholders. The Charter outlines ...