If my Landlord fails to issue me with an e-invoice/e-receipt, after paying my rent to him/her. What do you advise me to do? Dear Reader, Effective July 1, 2025 ...
Withholding Tax (WHT): How is withholding tax correctly calculated on a transaction where the total amount is VAT-inclusive? For example, if the total invoice ...
Why are some importers able to sell imported goods at significantly lower prices than others sourcing from the same countries? Could differences in tax complian...
How can landlords verify that the rental tax assessed by URA is accurate and based on the correct taxable income? Dear Reader, A person who has earned rental in...
How should consultancy income be taxed in Uganda? Is it subject to income tax at the corporate rate, or is withholding tax the final tax? Dear Reader, Income ea...
Has the Effective Tax Rate (ETR) of 1%–2% replaced the standard Corporate Income Tax rate of 30% on the net taxable income of companies? If not, how do the tw...
I was paid damages through a court case, does URA tax the compensation/ damages I received? Dear Reader A compensation payment derived by a person from a court ...
Lack of Transparency in Customs Valuation: Importers have long requested that URA provide publicly accessible, standardized customs values to enable better plan...
Where foreign interest income is exempt from tax in the source country, how does URA apply double taxation principles when assessing tax liabilities in Uganda? ...
When I got a loan from one tele-communication Company, at paying back the amount they lent me, I paid an amount inclusive of interest to that tele- communicatio...
I am a mobile money agent and government deducts tax from the commission we are paid. Is it true that we also have to pay a business license, meaning I would be...
Under-Valuation, Concealment, and Cargo Consolidation Challenges In cases involving under-declaration, concealment, or valuation disputes, how does URA determin...
Motor Vehicle Ownership and TIN Records What procedure exists for taxpayers who sold motor vehicles many years ago but were unable to complete the transfer of o...
Taxation on Re-imported Personal Vehicles If a Ugandan citizen is returning home with a vehicle they have been using abroad for personal purposes, what taxes or...
Under the Uganda–India Double Taxation Agreement, how does URA interpret Article 11 regarding taxation of foreign-sourced interest income? Dear Reader, URA in...
Why is URA directing all consolidated containers to be cleared through only one ICD, particularly One Lexus ICD, despite the existence of several licensed ICDs ...
Delays in Air Cargo Documentation What are the common causes of delays by air cargo companies in providing supporting import documentation upon arrival in Ugand...
Penalty Payments in Installments Is it possible for taxpayers to pay penalties related to driving licenses in installments? If so, what is the procedure and eli...