All businesses in the health sector in Uganda are required to be registered with

• Uganda Registration Services Bureau (URSB) for business name
• Uganda Revenue Authority (URA) for taxes

Please note

Upon registration, players in the health sector are required to comply with the requirements of relevant authorities like:

• National Drug Authority (NDA)
• Uganda Medical and Dental Practitioners Council (UMDPC) for licenses
• Uganda Nurses and Midwives Council

For individual

• National ID or any other two of the following valid identification documents;  Passport, Driving permit, Voter’s card, Village ID, Employment ID, Refugee ID, recent Bank statement, Work permit, financial card, Visa, NSSF card etc.
• Certificate of registration (incase you are in business)
• Statement of particulars and partnership deeds (incase of a partnership)

For non-individual

• Company Form 20
• Certificate of incorporation

Click here for details on requirements for registration

• You’re required to visit the URA portal on ura.go.ug
• Click hereto register as an individual
• Click hereto register as a non-individual

For individual

• National ID or any other two of the following valid identification documents;  Passport, Driving permit, Voter’s card, Village ID, Employment ID, Refugee ID, recent Bank statement, Work permit, financial card, Visa, NSSF card etc.
• Certificate of registration (incase you are in business)
• Statement of particulars and partnership deeds (incase of a partnership)

For non-individual

• Company Form 20
• Certificate of incorporation

Click here for your obligations as a taxpayer.

You need to keep records relating to all transactions in your business. It is important to always have records that are dated so that you can understand which reports relate to what period. These include;

• Record of qualification of medical personnel
• Income statement records
• Record of receipts/invoices.
• Balance sheet
• Payroll for your employees and appointment letters
• Import schedules if applicable
• Medical insurance contracts
• Bank statements
• Utility bills
• Stock records for medical supplies
• Asset registers
• Debtors and Creditors
• Suppliers agreements and payments

• Keep proper records of all business transactions in the English language.
• If you wish to keep records in a different language or currency, apply in writing with clear reasons to the commissioner for permission.
• Where a record is not in English, you will be required to meet the cost of translation into English by a translator approved by the Commissioner.
• Keep records such that it is easy to determine your tax liability;
• Keep records for five years after the end of the tax period to which they relate for future reference.
• In case a record is necessary for a proceeding that started before the end of the 5-year period, you will be required to keep the record until the end of the proceedings.
• The records kept should contain sufficient transaction information and should be saved in a format that is capable of being recovered and converted to a standard understandable.