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...
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...
Passenger baggage refers to the personal belongings that passengers carry with them when travelling. It typically includes items such as clothes, toiletries, el...
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 ...
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 ...
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...
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...
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...
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...
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...
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...
AN OVERVIEW Manufacturing is a process of physically or chemically transforming raw materials, substances, or components into new products. The raw materials, s...
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...
HEALTH AND MEDICAL SECTOR Uganda’s health system comprises of government/public health facilities, mission founded and privately-owned providers as well as co...
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...
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...