Witholding Tax
Withholding tax (WHT) is a form of income tax that is withheld at source by one person (withholding agent) upon making payment to another person (payee). This t...
Tax Education
Witholding Tax
Customs Systems
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Customs Systems
Business Records
A business record is a document that shows transactions that a business has carried out in a given period. Add to favorites
Business Records
MANUFACTURING SECTOR
Manufacturing is the process of turning raw materials or parts into finished goods through the use of tools, human labour, machinery, and chemical processing. A...
MANUFACTURING SECTOR
General Manufacturing Sector Guide
AN OVERVIEW Manufacturing is a process of physically or chemically transforming raw materials, substances, or components into new products. The raw materials, s...
General Manufacturing Sector Guide
A guide to taxation of the Health and Medical Sector.
OVERVIEW OF THE SECTOR Across Uganda, both public and private sub-sector players provide health services to the people of Uganda. According to the Ministry of H...
A guide to taxation of the Health and Medical Sector.
Overview of the Health and Medical Sector
HEALTH AND MEDICAL SECTOR Uganda’s health system comprises of government/public health facilities, mission founded and privately-owned providers as well as co...
Overview of the Health and Medical Sector
General Agricultural Sector Guide
Agriculture is a dominant sector in Uganda’s economy. In FY 2021/22, agriculture accounted for about 24.1% of GDP and contributed 33% of export earnings. Abou...
General Agricultural Sector Guide
Advance Tax on the Transport Sector
The government introduced the advance tax on transport to simplify tax payments for those in the transport sector, increase revenue for road construction and ma...
Advance Tax on the Transport Sector
Business Formalisation
What is a Formal Business? A formal business is one that has registered with Uganda Registration Services Bureau (URBS) and obtained a business or company name;...
Business Formalisation
TEXTILE PROCESSING INDUSTRY
Textile processing is process of turning and transforming raw materials into threads to create fabrics and garments through manufacturing, weaving, knitting, or...
TEXTILE PROCESSING INDUSTRY
Property Developers FAQs
This is a person who buys, builds or renovates existing properties for sale. A property developer can be an individual, a company, a trust, or a partnership. Ad...
Property Developers FAQs
Land Dealers & Developers FAQs
This is a person who acquires land for resale and sells it as is.. Add to favorites
Land Dealers & Developers FAQs
TRANSPORT SECTOR – Boda boda owner/rider
Who is a boda-boda owner/rider? This is an individual/company that operates a motor cycle for commercial purposes. Add to favorites
TRANSPORT SECTOR – Boda boda owner/rider
Overview of the Agricultural sector
The Agricultural sector comprises of various components including crop farming, livestock farming, poultry farming, horticulture, fish farming and Agro-processi...
Overview of the Agricultural sector
VAT registered category
VAT is an indirect tax on consumption charged on value added to taxable supplies at different stages in the chain of distribution. In Uganda, VAT is imposed on ...
VAT registered category
Small Business
This is a business whose total sales does not exceed Ugx 150,000,000 in a given year. However, for tax purposes, URA considers businesses with sales in excess o...
Small Business
Pharmacy and drug shops
AÂ pharmacy is a dedicated store where all the prescribed and compounded medications are sold. A pharmacy only dispenses drugs upon prescription and must be don...
Pharmacy and drug shops
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