Stamp Duty
Stamp Duty is a non-tax revenue levied on every instrument listed in Schedule 2 to the Stamps Duty Act Cap. 339 that is executed or received in Uganda. Stamp du...
Tax Education
Stamp Duty
Whistleblowing
What is whistle blowing? Whistle blowing refers to the act of bringing URA’s attention activities that may potentially be illegal, unethical or in breach of U...
Whistleblowing
Rental Income Tax
DEFINITION OF KEY TERMS Rental Income is the Total amount of rent derived by a person for the year of income from the lease of immovable property (land and or b...
Rental Income Tax
Authorized Economic Operator (AEO)
Authorized Economic Operator program is a trade facilitation initiative derived from the World Customs Organization Safe Framework of Standards which Uganda Rev...
Authorized Economic Operator (AEO)
Rental Income Tax
What is Rental Income? This is the total amount of money earned by a person from renting out of immovable property (land and or buildings) for the year of incom...
Rental Income Tax
Value Added Tax ( VAT)
What is Value Added Tax ( VAT) VAT is an indirect tax on consumption charged on value added to goods and services at different stages in the chain of production...
Value Added Tax ( VAT)
TRANSPORT SECTOR
What does transport sector consist of for tax purposes? The transport sector in Uganda puts more emphasis on passenger and goods vehicles for tax purposes. Add ...
TRANSPORT SECTOR
DUL ABWO GALOWANG – (OVERVIEW OF ENTERTAINMENT)
Galowang obedo ngo? Galowang kwon tuku apapat ame kelo katacel tam kede miti ajo ame maro kodi tuku moro nono onyo ame weko gi owinyo agonya ka otye oneno kodi ...
DUL ABWO GALOWANG – (OVERVIEW OF ENTERTAINMENT)
Uganda Electronic Single Window (UESW)
The UESW is a system that provides a platform on which all parties involved in trade and transport can lodge standardized information and documents at a single ...
Uganda Electronic Single Window (UESW)
Overview of Wholesale and Retail
What is wholesale trade? Wholesale trade is the buying of goods in large quantities usually from manufacturers or distributors and selling them to the retailer ...
Overview of Wholesale and Retail
Automated System For Customs Data (ASYCUDA World)
ASYCUDA World is an online system used for processing transactions of all goods imported or exported out of the country. The system allows self-declaration, ass...
Automated System For Customs Data (ASYCUDA World)
Regional Electronic Cargo Tracking System (RECTS)
The system which is premised on GPS technology offers real time location of a truck on which an electronic seal is attached and an alert is triggered in-case of...
Regional Electronic Cargo Tracking System (RECTS)
Non-Intrusive Inspection (NII)
Non-Intrusive Inspection is the examination of goods and cargo crossing international borders without physically opening or tampering with the shipments Add to ...
Non-Intrusive Inspection (NII)
Bonded Warehouse Information Management System (BWIMS)
BWIMS is one of the trade facilitation interventions specified in the Domestic Revenue Mobilization Strategy to address the challenges of the increased volumes ...
Bonded Warehouse Information Management System (BWIMS)
Exempt Income
What is exempt income under the Income Tax Act? Exempt income  is any amount received in money or in kind from various sources that is not subject to income ta...
Exempt Income
Who is a landlord?
This is a person who lets out immovable property (land and or buildings) to another person (the tenant) for a payment. A person may take the form of: an individ...
Who is a landlord?
Corporation Tax
A company is defined as a body of persons corporate or unincorporated, whether created or recognized under the law in force in Uganda or elsewhere and includes ...
Corporation Tax
What is Groupage Cargo?
Cargo consolidation, also known as cargo groupage, refers to the process of combining and bundling multiple small (cargo) shipments from different shippers, con...
What is Groupage Cargo?
