Collection of tax from persons leaving uganda permanently. Income tax electronic fiscal devices regulations, 2012. In this act, unless the context otherwise requires. Act binds the government 18 part 2 income tax division 1 liability for income tax 9. It was mainly payable by the europeans and asians but was later on extended to africans. Today we release our new 2012 state business tax climate index each year we produce the index to enable business leaders, government policymakers, and taxpayers to gauge how their states tax systems compare.
Income tax act 90 of 1988 income tax amendment act 99 of 1988 income tax act 70 of 1989. Therefore, the uganda revenue authority act cap 196 was put in place to provide the administrative framework in which taxes under various acts are collected. This website uses cookies to improve your experience while you navigate through the website. Commissioner to have access to all public records 87. Missed opportunities and prospects for statebuilding.
Minimize tax avoidance arising from indirect asset sales connected to uganda. The process of incorporating a local company or registering a company in uganda is governed by the. This hand book titled domestic tax laws is primarily intended for internal use by officers and staff of the uganda revenue authority. Furnishing of paye returns it is now a requirement for every employer who withholds tax from a payment of employment income to furnish a withholding tax return for every month, not later than 15 days after the end of the month to which the withholding tax relates for all employees liable to tax. Act supplement ministry of finance and planning home. Taxation of nonresidents providing shipping, air transport or telecommunications services in uganda. Articles 152 i of the uganda constitution provides that no tax shall be imposed except under the authority of an act of parliament. Issues covered are deductions allowed and not allowed, income tax returns, assessments and tax rates and appeals and objections against assessment. Contractors in uganda are faced with masses of paperwork and numerous wasted hours filing a. Jan 01, 2001 this book offers a comprehensive and practical account of the legal and technical aspects of income tax in uganda. South african institute of chartered accountants integritax newsletter income tax and vat acts online the income tax act, 1962, valueadded tax act, 1991 and other tax acts may be accessed on the sars website the consolidated income tax act is available, in a pdf version, under the tax heading on the university of pretoria, laws of sa consolidated legislation website. Duty to furnish returns as to employees, their earnings and other matters 85a. Approved electronic fiscal device means electronic. Income of trusts or institutions from contributions.
An act to consolidate and amend the law relating to income tax and for other connected purposes. All other income derived by a member of parliament, which may include mileage, subsistence, plenary sitting, constituency and medical allowances, is exempt from tax in uganda. Special rates of tax apply to income from small businesses i. To provide for withholding tax by a seller of a business or business asset. Constitution of the republic of uganda, 1995 ug miscellaneous laws. Using an umbrella company for income tax in uganda. Income tax amendment, 2012, 2012 uganda legal information. Some of the penalties are mandatory and a few are at the discretion of the tax authorities. Section page contents division one 111 incometax act, 1961 page u arrangement of sections i3 u text of the incometax act, 1961 as amended by the finance act, 2011 1. Section page contents division one 111 income tax act, 1961 page u arrangement of sections i3 u text of the income tax act, 1961 as amended by the finance act, 2011 1. Income from property held for charitable or religious purposes.
Income tax was introduced in uganda in 1940 by a protectorate ordinance. An act to provide for the establishment of a national social security fund and to provide for its membership, the payment of contributions to, and the payment of benefits out of, the fund and for other purposes connected therewith. In 1952, the ordinances were replaced by the east african income tax management act, which laid down the basic legal provisions found in the current income tax law. Ugandas income tax act provides that an organization is exempt from paying income tax if it falls within the definition of exempt organization under section 2bb of the income tax act and has been issued a formal ruling from the tax commissioner qualifying it as an exempt organization. The fiscal year in uganda runs from 1 july to 30 june. The reprint consolidates the income tax act, cap 340, the value added tax act, cap 349 and statutory instruments made. Income tax act, 1961 as amended by finance act 2019 2018 2017 2016 2015 2014 20 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 1965 1964 1963 1962 1961. Uganda ura income tax paye calculator lst, nssf, net pay. List of acts 20082012 justice law and order sector. To download, simply navigate to or search the legislation using the search field above. The income tax act hereinafter referred to as the principal act is amended in section 2 cap. An act to consolidate and amend the law relating to income tax and for.
An act to amend, replace and reform the law relating to the incorporation, regulation and administration of companies and to make provision for related matters. This act may be cited as the income tax amendment act 2014, and commences on the pt day of july 2014. Conditions for applicability of sections 11 and 12. Uganda, all the bills will become law on 1 july 2018. We have provided a downloadable pdf version for each of the legislations we have in this library. This act applies to years of income commencing on or after 1st july, 1997. The gross income of a resident person includes income derived from all geographical sources. An act to impose and alter certain taxes, duties, levies, fees and to amend certain written laws relating to the collection and management of public revenues.
The value added tax act, 2014 the port service charges act cap 264 the motor vehicle tax registration and transfer. The income tax department never asks for your pin numbers, passwords or similar access information for credit cards, banks or other financial accounts through email the income tax department appeals to taxpayers not to respond to such emails and not to share information relating to their credit card, bank and other financial accounts. Uganda sourced income is clearly defined for purposes of the income tax act. This book offers a comprehensive and practical account of the legal and technical aspects of income tax in uganda. The income tax transfer pricing regulations 2011 under sections 90 and 164 of the income tax act cap 340 in exercise of the powers conferred upon the minister by section 164 of. Act income tax amendment act 2019 b in subsection 1 by substituting for paragraph af the following af the income of an operator in an industrial park or free zone or other person carrying on business outside the industrial park or free zone who carries on any of the businesses referred to in paragraph ag. Tax is charged on the gross income of an individual for the year less any allowed deductions granted by the ita. Uganda s principal taxes are income tax, both personal and business, and value added tax vat. Ugandasourced income is clearly defined for purposes of the income tax act. Carrying forward of tax losses the act introduces an amendment to section 38 of the ita which clarifies that the ability to carry forward tax. The gross income of a nonresident person includes only income derived from sources within uganda.
Act income tax amendment act 2019 acts supplement no. Dorothy kwagalaigaga1 revenue is the chief preoccupation of the state. Income tax in uganda can be a burden, and you need to be sure you are placed in the correct tax brackets. Domestic tax laws of uganda uganda revenue authority.
Furnishing of paye returns it is now a requirement for every employer who withholds tax from a payment of employment income to furnish a withholding tax return for every month, not later than 15 days after the end of the month to which the. Part iii income tax base division i calculating the income tax base subdivision a total income 5. The tax rates applicable to residents and nonresidents are as follows. The value added tax and supplementary duty act, 2012. The uganda national meteorological autholity act, 2012. The consolidated income tax act is available, in a pdf version, under the tax heading on the university of pretoria, laws of sa consolidated legislation website. Amendment to schedule 2 of the excise duty act, 2014 pg10 the tax procedures code amendment bill. This alert summarizes the key reforms contained in each bill. In recognition of the current situation regarding the impact of covid19 on the businesses community and ura services, it is essential that we all adhere to the guidelines issued by h. The cabinet secretary to report on national government guarantees. Calculate uganda ura paye, income tax, gross salary, net pay, employees tax relief, nssf pension, local service tax lst and ura bands in 20192018. These are the fundamental laws to be read in conjunction with their respective regulations and finance acts. Income tax act, 2015 act 896 income tax amendment act, 2015 act 902 income tax amendment act, 2016 act 907 income tax regulations, 2016 l. Text of remaining provisions of allied acts referred to in incometax act 1.
While total taxes paid is a relevant measure, another is how the elements of a state tax system enhance or harm the competitiveness of a states business environment. Contractors in uganda are faced with masses of paperwork and numerous wasted hours filing a tax return unless they find an alternative option. These presumptive tax rates fall in defined bandsranges of gross income. Income tax amendment act, 2019 uganda legal information. The income tax transfer pricing regulations 2011 under sections 90 and 164 of the income tax act cap 340 in exercise of the powers conferred upon the minister by section 164 of the income tax act cap.
Income tax and vat acts online the income tax act, 1962, valueadded tax act, 1991 and other tax acts may be accessed on the sars website. Companies must file a return of income each year by 31 december following the end of the tax year. Tables, charts, practical examples and question and answer sections are included. Although great care has been taken to ensure that it reflects the correct wording and numbering of the income tax act, cap. Recovery of tax from person owing money to the taxpayer. Rate of income tax for trustees and retirement funds. Enacted by parliament of the united republic of tanzania. These regulations shall apply to all users doing business in mainland tanzania and zanzibar. In these regulations unless the context requires otherwise cap.
General provisions relating to taxes imposed under. Penalties under the incometax act introduction under the income tax act, penalties are levied for various defaults committed by the taxpayer. In this part, you can gain knowledge about the provisions relating to various penalties leviable under the. Act income tax amendment act 2019 b in subsection 1 by substituting for paragraph af the following af the income of an operator in an industrial park or free zone or other person carrying on business outside the industrial park or free zone who carries on.
The uganda revenue authoritys practice note of 5 may 2012 sets out the transfer pricing. To provide for an offence and a penalty for failure to obtain a tax payer identifcation number from a licencee. Compared to other subsaharan african nations, which collect, on average, about 23 percent of gross domestic product gdp in revenue, uganda s taxes are low, consisting of 11. Out of these cookies, the cookies that are categorized as necessary are stored on your browser as they are as essential for the working of basic functionalities of the website. Consolidate the laws relating to income tax simplify the income tax law provisions and make it user friendly address various forms of tax base erosions on employment income, gift tax and interest paid on residential mortgages 30 november 2015 global tax alert ghana enacts new income tax act ey global tax alert library access both.
918 875 679 554 1462 342 1586 1277 996 1413 1527 9 50 111 105 1139 1460 72 393 456 1064 324 308 185 887 1472 374 766 1250 530