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  • Article

    Tax Amendment Bills 2018

    The Tax Amendment Bills, 2018 will become law if passed by Parliament and assented to by the President of the Republic of Uganda.
    UgandaTax
    Ligomarc Advocates
    Ligomarc Advocates
  • Article

    When "No Payment" Is "Payment"

    This is my current obsession without a doubt and it is not about to blacken out.
    UgandaTax
    Ligomarc Advocates
    Ligomarc Advocates
  • Article

    Uganda Revenue Authority Issues Public Notice On Voluntary Disclosure Under The Tax Procedures Code Act

    The Uganda Revenue Authority ("URA") issued a public notice on voluntary tax disclosure on 16 July 2020.
    UgandaTax
    ENS
    ENS
  • Article

    Don't Force A Loss

    This is not to discount the fact that businesses do incur losses in genuine and legitimate transactions.
    UgandaTax
    Ligomarc Advocates
    Ligomarc Advocates
  • Article

    Uganda Tax Appeals Tribunal Rules That Expatriate Volunteers Receiving Donations Are Subject To PAYE

    The 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.
    UgandaTax
    ENS
    ENS
  • Article

    TAT Ruling: Commissioner General's Discretion Must Be Exercised Judiciously

    The 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...
    UgandaTax
    ENS
    ENS
  • Article

    Tax Base For Excise Duty: TAT Rules On What Constitutes Ex-Factory Price

    Manufacturers 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.
    UgandaTax
    ENS
    ENS
  • Article

    When Interim Injunction Orders Against Uganda Revenue Authority Are Not In The Public Interest

    In 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.
    UgandaTax
    ENS
    ENS
  • Article

    Significant Victory For Uganda Revenue Authority As High Court Delivers A Thunderclap Verdict On Massive Tax Evasion Scheme

    To 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...
    UgandaTax
    ENS
    ENS
  • Article

    Understanding 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 & Arbitration
    ENS
    ENS
  • Article

    Exempt Or Zero-Rated? Making The Difference Real

    The first day I visited the bank was the first time I visited the post office.
    UgandaTax
    Ligomarc Advocates
    Ligomarc Advocates
  • Article

    Ugandan Business Registration: A Complete Guide For Foreigners

    Uganda has a market-based economy and is generally considered as one of the fastest growing economies in East Africa.
    UgandaCorporate/Commercial Law
    Sidebrief Inc.
    Sidebrief Inc.
  • Article

    Tax Reforms To Protect Investors Within East Africa

    To you our brothers and sisters in East African, from today, you will be treated like Kenyans.
    UgandaStrategy
    Ligomarc Advocates
    Ligomarc Advocates
  • Article

    Are 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.
    UgandaTax
    ENS
    ENS
  • Article

    When 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.
    UgandaTax
    ENS
    ENS
  • Article

    No Cash, No Problem? High Court Redefines Uganda’s 30% Tax Deposit Rule

    A 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.
    UgandaTax
    ENS
    ENS
  • Article

    Uganda's Tax Interest Regime Under Scrutiny: Recent Judicial Developments And Implications For Taxpayers And Investors

    Uganda's constitutional and supreme courts have created a tax framework where interest systematically favors the revenue authority over taxpayers.
    UgandaTax
    ENS
    ENS

Showing 1–17 of 17 results