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;...
What is a restaurant? A restaurant is a place that prepares and serves food and beverages to customers. They are usually consumed at the restaurant, although so...
What is a Recreational Facility? It is an immovable property (building or ground) for community and or private entertainment, relaxation, social activity and ot...
What is Entertainment? Entertainment is a form of activity that holds the attention and interest of an audience or gives pleasure and delight. Public entertainm...
What is tourism? Â Tourism involves the short-term movement of people to destinations outside the places where they normally live and work. Â It also involves t...
A GUIDE TO TAXATION OF THE HOTEL – ACCOMMODATION AND TOURISM SECTOR VOL 1, ISSUE 3 FY 2022-2023  key definitions What is a hotel? The Income tax act defines ...