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 "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
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
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
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.
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
ArticleAre Tax Penalties A Tax In Uganda?Hon. Justice Stephen Mubiru, head of Uganda's specialist Commercial Court, is renowned for his encyclopaedic judgments, which provide a full discourse on the applicable relevant law in each case.UgandaTaxENS
ArticleWhen Is A Loan Not A Loan For Tax Purposes?A loan seems like a straightforward financial arrangement, funds lent by one party to another with an expectation of repayment.UgandaTaxENS
ArticleNo Cash, No Problem? High Court Redefines Uganda’s 30% Tax Deposit RuleA landmark High Court ruling in Uganda has fundamentally altered how the 30% tax deposit requirement applies when taxpayers challenge assessments before the Tax Appeals Tribunal. UgandaTaxENS
ArticleUganda's Tax Interest Regime Under Scrutiny: Recent Judicial Developments And Implications For Taxpayers And InvestorsUganda's constitutional and supreme courts have created a tax framework where interest systematically favors the revenue authority over taxpayers.UgandaTaxENS