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...
General Tax Information
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
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?
Export Procedure
This is a process of taking goods and services from Uganda to a foreign country. This process is subdivided into the two (2) categories below; Intra Region Carg...
Export Procedure
Business Income
17:04:36The income tax rate for individuals depends on the income bracket in which the individual falls. Resident individuals enjoy a tax-free annual income thr...
Business Income
Passenger Baggage
Passenger baggage refers to the personal belongings that passengers carry with them when travelling. It typically includes items such as clothes, toiletries, el...
Passenger Baggage
Taxation of Gaming, Pool betting, Casino operators and Sports betting
Gambling is any activity where a person pays or stakes money or something of value for the chance to win money, prizes, or other rewards. Betting is where peopl...
Taxation of Gaming, Pool betting, Casino operators and Sports betting
Documents At The Point Of Entry
Documents at the point of entry typically refer to the various forms of documentation that are required, checked, or processed when goods, individuals, or data ...
Documents At The Point Of Entry
TAXATION OF CAPITAL GAINS
Capital gains are profits from the disposal of a business asset, the sale of shares, or commercial buildings. This excludes trading stock and depreciable assets...
TAXATION OF CAPITAL GAINS
Withholding Tax
Withholding tax (WHT) is income tax deducted by the person making a payment (Withholding agent) before the balance is paid to the person receiving the money (Pa...
Withholding Tax
Customs Systems Overview
Imports and Exports also known as Customs systems.
Customs Systems Overview
Business Records
A business record is a document that shows transactions that a business has carried out in a given period.
Business Records
Customs Offences
What is a customs offence? A Customs offence is any breach or attempted breach of the statutory or regulatory provisions which are provided for in the East Af...
Customs Offences
Advance Income 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 Income Tax on the Transport Sector
