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...
Construction
Rental Income Tax
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?
Who is a property manager?
This is a person who is contracted to manage property on behalf of the owner. A property manager has the responsibility of looking after a property e.g. a build...
Who is a property manager?
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
Overview of the Construction Sector
Construction is the action of building, repairing, renovating, and maintaining infrastructure that can be in the nature of; residential, commercial, industrial ...
Overview of the Construction Sector
Construction companies
A construction company is a business, corporation, or similar organization established to engage in construction of structures through erection of buildings., I...
Construction companies
Construction professionals
A construction professional is an individual who renders professional services within the construction sector or construction project. They are tasked with perf...
Construction professionals
Overview of Construction Sector Guide
What is construction? Construction is the action of building, repairing, renovating, and maintaining infrastructure that can be in the nature of; residential, c...
Overview of Construction Sector Guide
PROPERTY DEVELOPERS
WHO IS A PROPERTY DEVELOPER? This is a person who buys, builds or renovates existing properties and sells them for; home or non-professional purposes such as si...
PROPERTY DEVELOPERS
LAND DEALERS AND DEVELOPERS
Who is a land dealer/developer? This is a person who acquires land for resale and may partition it or add utilities, structures, and other developments so that ...
LAND DEALERS AND DEVELOPERS
Construction sector guide
AN OVERVIEW Construction covers the processes involved in delivering buildings, infrastructure, industrial facilities and associated activities through to the e...
Construction sector guide
