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…
Cephas is a founder and the Managing Partner of Birungyi, Barata & Associates. He is an Advocate of the High Court, a commissioner for Oaths, a Notary Public and a…
Capital gains arise when you sell an asset for more than you originally bought it. There are two kinds of assets in the Income Tax Act; a depreciable asset and…
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…
The Tax Appeals Tribunal (TAT) has disallowed a UGX 504,098,312 tax bill by Uganda Revenue Authority (URA) on asset-financing firm Tugende Limited, saying the tax authority wrongly assessed the tax….
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…
Uganda has one of the highest costs of the internet in the region largely attributed to high taxation. As we set out in this publication, it is time for the…
