ArticleAnd Kenya: Coronavirus Emergency Tax MeasuresOver the last two days, Uganda and Kenya have both announced emergency tax measures to deal with the effects of the Coronavirus outbreak.UgandaTaxENS
ArticleTax Amendment Bills 2018The Tax Amendment Bills, 2018 will become law if passed by Parliament and assented to by the President of the Republic of Uganda.UgandaTaxLigomarc Advocates
ArticleWhen Can Domestic Laws Override Tax Treaties?In the case of White Sapphire Ltd/Crane Bank Ltd vs the Commissioner General of the Uganda Revenue Authority, the Ugandan High Court considered the notoriously controversial anti-avoidance provisions, ...UgandaTaxENS
ArticleWhen "No Payment" Is "Payment"This is my current obsession without a doubt and it is not about to blacken out. UgandaTaxLigomarc Advocates
ArticleUganda Revenue Authority Issues Public Notice On Voluntary Disclosure Under The Tax Procedures Code ActThe Uganda Revenue Authority ("URA") issued a public notice on voluntary tax disclosure on 16 July 2020. UgandaTaxENS
ArticleDon't Force A LossThis is not to discount the fact that businesses do incur losses in genuine and legitimate transactions. UgandaTaxLigomarc Advocates
ArticleTax And Legal At The Heart Of Business SustainabilityA panic attack swamped my family when I made age 20. UgandaTaxLigomarc Advocates
ArticleUganda Tax Appeals Tribunal Rules That Expatriate Volunteers Receiving Donations Are Subject To PAYEThe Uganda Tax Appeals Tribunal recently ruled on the employees' tax implications of expatriate volunteers working in Uganda in the case of Livingstone International University vs Uganda Revenue Authority.UgandaTaxENS
ArticleTAT Ruling: Commissioner General's Discretion Must Be Exercised JudiciouslyThe recent ruling of the Tax Appeals Tribunal ("TAT") in the case of Century Bottling Company v Uganda Revenue Authority ("URA"), has brought the discretion of the Commissioner General of the...UgandaTaxENS
ArticleTax Base For Excise Duty: TAT Rules On What Constitutes Ex-Factory PriceManufacturers of excisable goods have been startled by a Tax Appeals Tribunal ("TAT") decision that has excluded discounts from amounts that may be deducted before imposing excise duty on the value of goods sold.UgandaTaxENS
ArticleWhen Interim Injunction Orders Against Uganda Revenue Authority Are Not In The Public InterestIn a stunning decision, the High Court held that a temporary injunction will not be issued to restrain the Uganda Revenue Authority ("URA") from its statutory function of collecting taxes, save in limited circumstances.UgandaTaxENS
ArticleEmployees Can Enjoy Withholding Tax RefundsIn my early twenties when I left the university getting a decent job was not as hard as it is today. UgandaTaxLigomarc Advocates
ArticleSignificant Victory For Uganda Revenue Authority As High Court Delivers A Thunderclap Verdict On Massive Tax Evasion SchemeTo call it a thunderclap may still not do justice to the Uganda Revenue Authority's ("URA") stunning victory against a massive tax evasion scheme. In a decision delivered by the Honourable Justice Stephen Mubiru...UgandaTaxENS
ArticleUnderstanding The URA's Notice On Stamp Duty: Does It Affect Contractual Validity?The Uganda Revenue Authority ("URA") recently issued a notice urging the public to comply with the Stamp Duty Act by paying duty on agreements executed or received in Uganda.UgandaLitigation, Mediation & ArbitrationENS
ArticleExempt Or Zero-Rated? Making The Difference RealThe first day I visited the bank was the first time I visited the post office. UgandaTaxLigomarc Advocates
ArticleUganda’s Proposed 5% Withholding Tax On Foreign DebtUganda is proposing significant changes to how it taxes cross-border debt. The Income Tax (Amendment) Bill, 2026 would introduce a new 5% withholding tax on certain interest payments that are currently exempt. UgandaTaxENS
ArticleUgandan Business Registration: A Complete Guide For ForeignersUganda has a market-based economy and is generally considered as one of the fastest growing economies in East Africa.UgandaCorporate/Commercial LawSidebrief Inc.
ArticleDon't Make Up Losses To Avoid TaxConflicting interests arise for many businesses where decisions have to be made to determine how they consistently achieve profitability, while on the other hand minimise payment of tax. UgandaTaxLigomarc Advocates
ArticleTaxing Moonlighters And FreelancersFreelancers and consultants in individual capacity have previously gotten away with only paying 6% WHT as retained by their clients on payments. UgandaTaxLigomarc Advocates
ArticleTax Reforms To Protect Investors Within East AfricaTo you our brothers and sisters in East African, from today, you will be treated like Kenyans. UgandaStrategyLigomarc Advocates