Denis Kakembo is Managing Partner Cristal Advocates
By Denis Kakembo Though every landlord in Uganda earning rental income has an obligation to pay tax, compliance has been very low. Keen to plug this gap, the Uganda Revenue Authority (“URA”) has intensified efforts to bolster rental tax revenue collections. In 2019, the law was amended allowing the URA to raise presumptive rental tax assessments where identified landlords did not file renta

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