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...
Tax Education
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
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?
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
Gaming, Pool betting, Casino operators and Sports betting
What is gaming and pool betting? Gaming means the playing of a game of chance for winnings in money or money’s worth and for the avoidance of doubt, includes ...
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
Manufacturing of Tangible products
Tangible goods can be defined as any item that they can usually, or to some degree, be visible or seen, touched, weighed, measured smelled, or tasted, The scope...
Manufacturing of Tangible products
AGRO PROCESSING INDUSTRY
Agro processing is a sub sector of manufacturing that uses agriculture products as raw materials and processes them into finished products. Â The agro-processin...
AGRO PROCESSING INDUSTRY
Withholding Tax
Withholding tax (WHT) is a form of income tax that is withheld at source by one person (the withholding agent) upon making payment to another person (payee). Th...
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
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
